CALLANDER v. CALLANDER’S EXECUTOR LORD EMSLIE’S OPINION .—The basis of this action is a claim of right to legitim, out…
Read MoreBrutus v Cozens [1972] UKHL 6 (19 July 1972)
BRUTUS v. COZENS Lord Reid Lord Morris of Borth-y-Gest Viscount Dilhorne Lord Diplock Lord Kilbrandon Lord Reid my lords, The…
Read MoreBanning v Wright [1972] UKHL TC_48_421 (14 June 1972)
Banning v Wright UKHL TC_48_421 (14 June 1972) Income tax, Schedule D – Excess rents – Case V III rents…
Read MoreLaunchbury v Morgans [1972] UKHL 5 (09 May 1972)
MORGANS (WIDOW) v. LAUNCHBURY (A.P.) AND OTHERS (A.P.) Lord Wilberforce Viscount Dilhorne Lord Pearson Lord Cross of Chelsea Lord Salmon…
Read MoreAlphacell Ltd v Woodward [1972] UKHL 4 (03 May 1972)
ALPHACELL LIMITED v. WOODWARD (on appeal from a Divisional Court of the Queen’s Bench Division) Lord Wilberforce Viscount Dilhorne Lord…
Read MorePearlberg v Varty (Inspector of Taxes) [1972] UKHL TC_48_14 (22 March 1972)
Pearlberg v Varty (Inspector of Taxes) UKHL TC_48_14 (22 March 1972) Income tax – Procedure – Back duty – Neglect…
Read MoreMcKendrick v Sinclair [1972] UKHL 9 (15 March 1972)
M’KENDRICK v. SINCLAIR LORD AVONSIDE’S OPINION.——I was favoured with an excellent debate and a full citation of authority. In result,…
Read MoreLord Advocate v Babcock & Wilcox (Operations) Ltd [1972] UKHL 8 (15 March 1972)
LORD ADVOCATE (Appellant)vs.BABCOCK & WILCOX (OPERATIONS) LIMITED (Respondents)15th March, 1972House of LordsLord Reid Lord Morris of Borth-y-Gest Lord Diplock Lord…
Read MoreInland Revenue Commissioners v Helical Bar Ltd [1972] UKHL TC_48_221 (22 March 1972)
Inland Revenue Commissioners v Helical Bar Ltd UKHL TC_48_221 (22 March 1972) Income tax, Schedule D – Profits of trade…
Read MoreDingle v Turner [1972] UKHL 2 (16 February 1972)
DINGLE v. TURNER and Others Viscount Dilhorne Lord MacDermott Lord Hodson Lord Simon of Glaisdale Lord Cross of Chelsea Viscount…
Read MoreCassell & Co Ltd v Broome (No 1) [1972] UKHL 3 (23 February 1972)
CASSELL & COMPANY LIMITED v. BROOME and Another Lord Chancellor Lord Reid Lord Morris of Borth-y-Gest Viscount Dilhorne Lord Wilberforce…
Read MoreBritish Railways Board v Herrington [1972] UKHL 1 (16 February 1972)
BRITISH RAILWAYS BOARD v. HERRINGTON (A.P.) (an infant by his Mother and next friend) Lord Reid Lord Morris of Borth-y-Gest…
Read MoreEaling London Borough Council v Race Relations Board [1971] UKHL 3 (16 December 1971)
THE MAYOR ALDERMEN AND BURGESSES OF THE LONDON BOROUGH OF EALING -et e contra v. THE RACE RELATIONS BOARD Lord…
Read MoreThomson (Inspector of Taxes) v Gurneville Securities Ltd [1971] UKHL TC_47_633 (21 October 1971)
Thomson (Inspector of Taxes) v Gurneville Securities Ltd UKHL TC_47_633 (21 October 1971) Income Tax, Schedule D – Loss in…
Read MoreCrabtree v Hinchcliffe (Inspector of Taxes) [1971] UKHL TC_47_419 (27 October 1971)
Crabtree v Hinchcliffe (Inspector of Taxes) UKHL TC_47_419 (27 October 1971) Capital gains tax – M arket value at 6th…
Read MoreLynall v Inland Revenue Commissioners [1971] UKHL TC_47_375 (27 October 1971)
Lynall v Inland Revenue Commissioners UKHL TC_47_375 (27 October 1971) Estate duty – Share valuation – Unquoted shares – What…
Read MoreLupton (Inspector of Taxes) v FA & AB Ltd [1971] UKHL TC_47_580 (21 October 1971)
Lupton (Inspector of Taxes) v FA & AB Ltd UKHL TC_47_580 (21 October 1971) Income tax, Schedule D – Loss…
Read MoreGreenberg v Inland Revenue Commissioners [1971] UKHL TC_47_240 (20 July 1971)
Greenberg v Inland Revenue Commissioners UKHL TC_47_240 (20 July 1971) Surtax – Tax advantage – Counteraction – Contracts made before…
Read MoreMcCreadie v Thomson & MacIntyre (Patternmakers) Limited [1971] UKHL 5 (29 June 1971)
McCREADIE (Appellant) vs. THOMSON & MACINTYRE (PATTERNMAKERS) LIMITED (Respondents) 29th June, 1971. House of Lords: Lord Reid Lord Morris of…
Read MoreShell Petroleum Co v Jones [1971] UKHL TC_47_194 (05 May 1971)
Shell Petroleum Co v Jones UKHL TC_47_194 (05 May 1971) Income tax – Management expenses relief – Interrelation with double…
Read More
