WebbHMRC’s reliance on case law relating to the scale and importance of the works undertaken was misplaced, as the position in the case of Phillips v Whieldon Sanitary Potteries Ltd … WebbWhieldon Sanitary Potteries, Ltd.; Samuel Jones & Co. (Devonvale), Ltd. v. Commissioners of Inland Revenue Commissioners of Inland Revenue v. Samuel Jones & Co. (Devonvale), …

Humayun Properties Ltd. vs Commissioner Of Income-Tax, ... on 5 …

WebbThe business continued under the name F Winkle & Co Ltd. c.1911 the company became 'Ltd'. In 1931 ... Whieldon Sanitary Potteries Ltd - who in turn became (around 1949) a subsidiary pf Doulton & Co. The works were demolished c.2000. Initials and names used on ware for identification: F W & Co ENGLAND . F WINKLE & CO ... WebbWhieldon Sanitary Potteries, Ltd. Income Tax, Schedule D - Deduction - Cost of replacing embankment between factory and canal. The Company manufactured pottery at a … io headache\u0027s

Steadfast Manufacturing & Storage Limited v HMRC Repairs

WebbDeductions and expenses. Close popup . Legal database Webb1 jan. 2005 · A contrary decision was reached in the case of O'Grady v Bullcroft Main Collieries Ltd 17 TC 93 where a chimney that was separate form the main colliery was held, on the facts, to be an entirety. Other cases that impact on this issue are: Phillips v Whieldon Sanitary Potteries Ltd 33 TC 213; William P Lawrie v CIR 34 TC 20 WebbThe attention of this court was also drawn by learned counsel for the respective parties to the cases of Samuel Jones & Co. Ltd. v. Commissioners of Inland Revenue Phillips v. Whieldon Sanitary Potteries Ltd. Mann Crossman and Paulin Ltd. v. Compton, judgment of Atkinson J.; Jackson v. io head