Hearings
England & Wales
21 Dec 1965 [1966] 1 WLR 446; [1966] 1 All ER 716, Ch D
06 May 1966 [1966] 1 WLR 1094; [1966] 2 All ER 930, CA
15 Mar 1967 [1968] AC 1097; [1967] 2 WLR 1139; [1967] 1 All ER 913; 44 TC 273, HL(E)
Davies v Davies Jenkins & Co Ltd
Subject Matter
REVENUE — Income tax — Discontinuance of trade — Company subvention agreement between associated companies — Associated company ceasing to trade — Subsequent payments received under agreement — Whether subvention payment relief available — “Receives” — Finance Act, 1953, s 20 (1) (9) (10)
[1968] AC 1097; [1966] 1 WLR 1094; [1966] 1 WLR 446; [1967] 2 WLR 1139
STATUTE — Construction — Subsequent enactments — Whether relevant in interpreting earlier one — Acts forming statutory code — Where no ambiguity not permissible to have regard to subsequent enactment as aid to construction — Finance Act, 1953, s 20 — Finance Act, 1954, s 18
Appellate History
Davies v Davies Jenkins & Co Ltd [1966] 1 WLR 446; [1966] 1 All ER 716, Ch D
Decision of Stamp J affirmed
Davies v Davies Jenkins & Co Ltd [1966] 1 WLR 1094; [1966] 2 All ER 930, CA
Davies v Davies Jenkins & Co Ltd [1966] 1 WLR 1094; [1966] 2 All ER 930, CA
Decision of the Court of Appeal reversed
Davies v Davies Jenkins & Co Ltd [1968] AC 1097; [1967] 2 WLR 1139; [1967] 1 All ER 913; 44 TC 273, HL(E)