| Citation(s) |
|---|
| 1959 SLG 183 1959 SLD 183 (1959) 35 ITR 707 |
Chancery Division
21158
VISCOUNT SIMONDS, LORD MORTON OF HENRYTON, LORD TUCKER, LORD KEITH OF AVONHOLM AND LORD DENNING
Sir Frank Soskice QC and Alan Orr for the Appellant. John Senter QC and Desmond Miller for the
Respondent.
21158
VISCOUNT SIMONDS, LORD MORTON OF HENRYTON, LORD TUCKER, LORD KEITH OF AVONHOLM AND LORD DENNING
Sir Frank Soskice QC and Alan Orr for the Appellant. John Senter QC and Desmond Miller for the
Respondent.
Moriarty
v.
Evans Medical Supplies Ltd.
Law:
Section:
Section 123 & Schedule D, Case I of the Income-tax Act, 1952 CASE REVIEW British Dyestuffs Corporation (Blackley) Ltd. [1924] 12 TC 586, Butterworth v. Page[1933] 150 LT 262, CA ; [1935] 153 LT 34, H.L and Edwards v. Bairstow [1956] AC 14 ; [1955] 3 WLR 410 ; [1955] 3 All ER 48; 28 ITR 579 followed and relied upon. Decision of the Court of Appeal sub nom. Evans Medical Supplies v. Moriarty [1957] 1 WLR 288; [1957] 1 All ER 336; 33 ITR 700 affirmed. CASES REFERRED TO British Dyestuffs Corporation (Blackley) Ltd. [1924] 12 TC 586, Butterworth v. Page[1933] 150 LT 262, CA ; [1935] 153 LT 34, H.L, Edwards v. Bairstow [1956] AC 14 ; [1955] 3 WLR 410 ; [1955] 3 All ER 48; 28 ITR 579, Evans Medical Supplies v. Moriarty [1957] 1 WLR 288; [1957] 1 All ER 336; 33 ITR 700, Smith Barry; Balgownie Trust Ltd. v. Inland Revenue Commissioners and Lomax v. Peter Dixon & Son [1946] 62 TLR 614; [1946] 2 All ER 396, Inland Revenue Commissioners v . Reinhold [1953] SC 49; 34 TC 339, Vestey's Executors v. Inland Revenue Commissioners [1949] 1 All ER 1108; 31 TC 1; Great Western Railway Co. v. Bater [1922] 2 AC 1; 38 TLR 448,Gavazzi v. Mace [1926] 135 LT 634, Federal Commissioner of Taxation v. United Aircraft Corporation [1943] 68 CLR 525, Exchange Telegraph Co. Ltd. v. Gregory & Co. [1996] 1 QB 147; 12 TLR 18, Inland Revenue Commissioners v. British Salmson Aero Engines Ltd. [1938] 2 KB 482; 54 TLR 908; 7 ITR 245, Rustproof Metal Window Co. Ltd. v. Inland Revenue Commissioners [1947] LJR 1479; [1947] 2 All ER 454; 16 ITF (Suppl.) 57, Desoutter Brothers Ltd. v. J. E. Hangar & Co. Ltd. [1936] 1 All ER 535, Margerison v. Tyresoles Ltd. [1942] 25 TC 59, Bentleys, Stokes & Lowless Ltd. v.Beeson [1952] 1 TLR 1529; [1952] 2 All ER 82, Howson v. Monsell. [1950] 66 TLR (Pt. 2) 916; [1950] 2 All ER 1239n. JUDGMENT December 4. Viscount Simonds,- My Lords, the respondent company, Evans Medical Supplies Ltd., and its predecessors have for a long time carried on in the United Kingdom and elsewhere the business of manufacturing chemists, wholesale druggists and kindred trades. It has a worldwide trade and reputation. In the year 1953 it carried on business in Burma through an…
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