The compamy operated public houses. It became liable to pay damages for injuries paid to a visitor, and sought to set the cost off against income tax.
Held: The Commissioners had been correct to refuse to allow the company to set the sums off against tax.
Citations:
[1904-7] All ER Rep 953
Jurisdiction:
England and Wales
Cited by:
Appeal from – Strong and Co of Romsey Ltd v Woodifield HL 30-Jul-1906
The company sought to deduct from its trading profits a sum expended paying damages for personal injuries to a visitor to the taxpayer’s Inn. The claim had been rejected.
Held: The company’s appeal failed. Lord Davey said: ‘I think that the . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 23 June 2022; Ref: scu.235908