Web5. The appellants are the Commissioners of Inland Revenue. The respondent is the Burmah Oil Co. Ltd. ("Burmah"). Burmah was assessed to corporation tax for its accounting period ended 31st December 1972 in a sum of over £3 million. Burmah appealed to the Special Commissioners against the assessment, the question of … WebThe Alliance and Dublin Consumers’ Gas Co v McWilliams 1 ITC 199, [1928] IR 1, 1 LTR 201. Burmah Steamship Co Ltd v CIR [1931] SC 156, [1931] SLT 116, 16 TC 67. …
BIM40115 - Specific receipts: compensation and damages ... - GOV.UK
Webthe Irrawaddy Flotilla Co. Ltd Gartmore, Stirlingshire, FK8 3RJ S c o t l a n d Tel 01877 382 998 Fax 01877 382 778 ... The Konbaung Dynasty 16, King Bodawhpaya 18, First and Second Anglo Burmese Wars 19, The Irrawaddy ... for echo sounders have proved a far less eff e c t i v e technique for gauging the river’s depth than the old method of ... WebMar 15, 2024 · Date: 1894-1935. Functions, occupations and activities: Transport and communications > Shipping companies. Name authority reference: GB/NNAF/C119181 … facts beethoven
Ramsay principle - Wikipedia
WebLondon & Thames Haven Oil Wharves Ltd v Attwooll [1966] 43 TC 491 (see BIM35600) in which it was held that, on the particular facts, to the extent that compensation exceeded the cost of repairing ... WebFeb 23, 2024 · Judgement for the case IRC v Burmah Oil. · In Ramsay the series of transactions had created an arguably distinct gain and loss which the court determined to treat as one. In Burmah the scheme sought instead to transmogrify an outstanding debt of £160m owed by a subsidiary within a group of cos to its parent, into an allowable loss. WebIn the case of Burmah Steam Ship Co Ltd v CIR [1930] 16TC67 the owners contracted for repairs to a second-hand vessel. The ship repairer exceeded the agreed time for the overhaul and damages were ... dog bowls with paw prints