New Premises for R.H.A. in East Midlands
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AN extension of co-operation between the Road Haulage Association and the National Coal Board was forecast by Mr. R. N. Ingram, national chairman of the R.H.A., at the official opening on Monday of the new East Midland Area offices at Cranmer House, Cranmer Street, Nottingham.
Cranmer House was previously an office of the National Coal Board and is located in extensive grounds in a district where ample parking facilities are avail able. The opening was officially performed by Mr. A. G. Curtis, the East Midlands Licensing Authority.
Mr. Ingram said they were looking forward to perpetuating the excellent two-way relations between members and . the staff of the Licensing Authority.
Referring to the improved accommodation provided, Mr. Curtis said that the move was a mark of the strength and stability of the Association and of their confidence in the future.
PAYMENTS BY OIL COMPANY ARE "REVENUE"
PAYMENTS made by an oil company to a garage proprietor under an agreement for exclusive supplies must be treated as revenue. This decision was reached by Mr. Justice Wynn-Parry in the Chancery Division on Tuesday.
He allowed an appeal by the Crown against a decision of General Commissioners for Income Tax, who had held that such payments were a capital receipt.
The case concerned the Regent Oil Co., Ltd., who, under a 10-year agreement, contracted to pay Mr. S. J. Wheatley, of Cross Hands Garage, Hartpury, Glos, a maximum of £115 a year to reimburse him for expenditure on sales promotion for Regent fuel. The two General Commissioners had disagreed on the question and had given a decision in favour of Mr. Wheatley.