Search - consideration
Results 151 - 160 of 316 for consideration
Decision summary
Customs & Excise Commissioners v. Plantiflor Ltd., [2002] UKHL 33, [2002] 1 WLR 2287, [2002] STC 1132', [2002] BTC 5413 (HL) -- summary under Subsection 165(1)
" After finding that there in fact was only one supply involved (of delivered bulbs) Lord Slynn went on to find that, even if there were two supplies, the portion of the money received by the taxpayer for postage constituted part of the consideration received by it for the supply of the bulbs. ...
Decision summary
British Sugar Manufacturers, Ltd. v. Harris (1937), 21 TC 528 (C.A.) -- summary under Paragraph 18(1)(a)
.)-- summary under Paragraph 18(1)(a) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a) A company, which was in financial difficulty, agreed to pay 20% of its net profits for a four-year period to creditors "in consideration of their giving to the Company the full benefit of their technical and financial knowledge and experience". ...
Decision summary
British Sugar Manufacturers, Ltd. v. Harris (1937), 21 TC 528 (C.A.) -- summary under Income-Producing Purpose
.)-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose The taxpayer agreed to pay 20% of its net profits to other corporations in consideration for their provision of managerial services and advice on technical matters. ...
Decision summary
British Sugar Manufacturers, Ltd. v. Harris (1937), 21 TC 528 (C.A.) -- summary under Know-How and Training
Expense- Know-How and Training The taxpayer agreed to pay 20% of its net profits to other corporations in consideration for their provision of managerial services and advice on technical matters. ...
Decision summary
British Sugar Manufacturers, Ltd. v. Harris (1937), 21 TC 528 (C.A.) -- summary under Lessening of Competition
Expense- Lessening of Competition The taxpayer agreed to pay 20% of its net profits to other corporations in consideration for their provision of managerial services and advice on technical matters. ...
Decision summary
Higgs v. Olivier (1952), 33 TC 136 (C.A.) -- summary under Exempt Receipts/Business
Accordingly, the film company paid a lump sum of £15,000 to the taxpayer in consideration for his agreement to give up all film work for an 18-month period. ...
Decision summary
Higgs v. Olivier (1952), 33 TC 136 (C.A.) -- summary under Expense Reimbursement
Accordingly, the film company paid a lump sum of £15,000 to the taxpayer in consideration for his agreement to give up all film work for an 18-month period. ...
Decision summary
Walls v. The Queen, 2000 D.TC 6025 (F.C.A.), aff'd 2002 SCC 47 -- summary under Reasonable Expectation of Profit
The fact that the purchase was driven, in part, by favourable tax considerations does not detract from the ongoing and commercial nature of the endeavour. ...
Decision summary
Withers v. Nethersole, [1948] 1 All E.R. 400, 28 TC 501 (HL) -- summary under Copyright
Kipling granted world film rights for a 10-year period to Paramount Pictures Inc. for consideration of £8,000. ...
Decision summary
Dartmouth Developments Ltd. v. MNR, 67 DTC 551, [1967] Tax A.B.C. 780 -- summary under Paragraph 12(1)(a)
MNR, 67 DTC 551, [1967] Tax A.B.C. 780-- summary under Paragraph 12(1)(a) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(a) amount received in substance as deposit not recognized at that time A developer entered into an agreement with a purchaser of its building lots under which the purchaser (a builder) paid $120,000 to the taxpayer in consideration for the taxpayer granting an "option" to sell the building lots to the purchaser. ...