Hearings
England & Wales
17 Dec 1963 [1964] 1 WLR 309; [1964] 1 All ER 585; 43 TC 1, Ch D
08 Jun 1964 [1964] 1 WLR 1166; [1964] 3 All ER 23; 43 TC 1, CA
27 Jul 1965 [1966] AC 295; [1965] 3 WLR 636; [1965] 3 All ER 174; 43 TC 1, HL(E)
Strick v Regent Oil Co Ltd
Subject Matter
REVENUE — Income tax — Expenses of trade or profession (Schedule D) — Payments by oil company to secure exclusive sale stations — Premiums for head leases — Restrictive covenants by proprietors as sub-lessees — Interest in land a capital asset — Capital or revenue expenditure — Income Tax Act, 1952, s 137 (f)
[1964] 1 WLR 309; [1964] 1 All ER 585; 43 TC 1, Ch D
[1964] 1 WLR 1166; [1964] 3 All ER 23; 43 TC 1, CA
[1966] AC 295; [1965] 3 WLR 636; [1965] 3 All ER 174; 43 TC 1, HL(E)
Appellate History
Strick v Regent Oil Co Ltd [1964] 1 WLR 309; [1964] 1 All ER 585; 43 TC 1, Ch D
Decision of Pennycuick J affirmed
Strick v Regent Oil Co Ltd [1964] 1 WLR 1166; [1964] 3 All ER 23; 43 TC 1, CA
Strick v Regent Oil Co Ltd [1964] 1 WLR 1166; [1964] 3 All ER 23; 43 TC 1, CA
Decision of the Court of Appeal affirmed
Strick v Regent Oil Co Ltd [1966] AC 295; [1965] 3 WLR 636; [1965] 3 All ER 174; 43 TC 1, HL(E)