Clark and Langrange Trust and Investment Co Ltd v IRC (1947) UKHL TC_28_55 28 March 1947 Sur-tax-Settlement-Transfer of assets to…
Read MoreAustralian Mutual Provident Society v Inland Revenue [1947] UKHL TC_28_388 (31 March 1947)
Australian Mutual Provident Society v Commissioners of Inland Revenue – UKHL TC_28_388 31 March 1947 Income Tax, Schedule D, Case…
Read MoreRead v J Lyons & Co Ltd [1946] UKHL 2 (18 October 1946)
READ v. J. LYONS AND COMPANY LIMITED. Viscount Simon MY LORDS, In fulfilment of an Agreement dated January 26th, 1942,…
Read MoreMersey Docks & Harbour Board v Coggins & Griffiths (Liverpool) Ltd [1946] UKHL 1 (26 July 1946)
MERSEY DOCKS AND HARBOUR BOARD v. COGGINS AND GRIFFITHS (LIVERPOOL) LTD. AND McFARLANE Viscount Simon MY LORDS, In this Appeal…
Read MoreOstime (H M Inspector of Taxes) v Pontypridd and Rhondda Joint Water Board [1946] UKHL TC_28_261 (29 March 1946)
Ostime (H M Inspector of Taxes) v Pontypridd and Rhondda Joint Water Board – UKHL TC_28_261 29 March 1946 Income…
Read MoreInland Revenue v L B (Holdings), Ltd (In Liquidation) [1946] UKHL TC_28_1 (22 March 1946)
Commissioners of Inland Revenue v L B (Holdings), Ltd (In Liquidation) – UKHL TC_28_1 22 March 1946 Sur-tax-Apportionment of income…
Read MoreCraddock (H M Inspector of Taxes) v Zevo Finance Co, Ltd [1946] UKHL TC_27_267 (22 March 1946)
Craddock (H M Inspector of Taxes) v Zevo Finance Co, Ltd – UKHL TC_27_267 22 March 1946 Income Tax, Schedule…
Read MoreBean (H M Inspector of Taxes) v Doncaster Amalgamated Collieries, Ltd [1946] UKHL TC_27_296 (22 March 1946)
Bean (H M Inspector of Taxes) v Doncaster Amalgamated Collieries, Ltd – UKHL TC_27_296 22 March 1946 Income Tax, Schedule…
Read MoreAyrshire Employers Mutual Insurance Association, Ltd v Inland Revenue [1946] UKHL TC_27_331 (29 March 1946)
Ayrshire Employers Mutual Insurance Association, Ltd v Commissioners of Inland Revenue – UKHL TC_27_331 29 March 1946 Income Tax, Schedule…
Read MoreAyrshire Employers’ Mutual Ins Co v IRC [1946] UKHL 3 (29 March 1946)
Ayrshire Employers Mutual Insurance Association v. Inland Revenue At delivering judgment on 29th March 1946,— LORD THANKERTON .—This appeal arises…
Read MoreYoung v Bristol Aeroplane Co Ltd [1945] UKHL 2 (29 November 1945)
YOUNG APPELLANT; AND BRISTOL AEROPLANE COMPANY LIMITED RESPONDENTS. 1945 July 24, 25, 26; Nov 2. VISCOUNT SIMON , LORD RUSSELL…
Read MoreInland Revenue v Cook [1945] UKHL TC_26_489 (30 July 1945)
Commissioners of Inland Revenue v Cook – UKHL TC_26_489 30 July 1945 Income Tax-Repayment claim-Annuity under will ” payable free…
Read MoreCanadian Eagle Oil Co, Ltd v The King ; (Petition of Right On Demurrer only); (2) Selection Trust, Ltd v Devitt (H M Inspector of Taxes) ; (3) Selection Trust, Ltd v Inland Revenue [1945] UKHL TC_27_205 (30 July 1945)
(1) Canadian Eagle Oil Co, Ltd v The King ; (Petition of Right – On Demurrer only); (2) Selection Trust,…
Read MoreInland Revenue v J Bibby & Sons Ltd [1945] UKHL TC_29_167 (17 May 1945)
IRC v J Bibby & Sons Ltd 1 All ER 667, UKHL TC_29_167 17 May 1945 Excess Profits Tax-Whether a…
Read MoreFendoch Investment Trust Co v Inland Revenue ; (2) Alporteno Investment Trust Co v Inland Revenue [1945] UKHL TC_27_53 (17 May 1945)
(1) Fendoch Investment Trust Co v Commissioners of Inland Revenue ; (2) Alporteno Investment Trust Co v Commissioners of Inland…
Read MoreInland Revenue v Oswald (Trustee of the Cosier Settlement) [1945] UKHL TC_26_435 (19 April 1945)
Commissioners of Inland Revenue v Oswald (Trustee of the Cosier Settlement) – UKHL TC_26_435 19 April 1945 Income Tax-Mortgage of…
Read MoreInland Revenue v F P H Finance Trust, Ltd (in Liquidation) (No 2) [1945] UKHL TC_28_209 (22 March 1945)
Commissioners of Inland Revenue v F P H Finance Trust, Ltd (in Liquidation) (No 2) – UKHL TC_28_209 22 March…
Read MoreRussell (H M Inspector of Taxes) v Scott [1945] UKHL TC_30_375 (7 February 1945)
Russell (H M Inspector of Taxes) v Scott – UKHL TC_30_375 7 February 1945 Income Tax-Receipts from sale of sand…
Read MoreDevlin’s Trs v Breen [1945] UKHL 1 (25 January 1945)
Devlin’s Trustees v. Breen LORD CHANCELLOR (Viscount Simon).—After hearing and considering the able arguments on either side addressed to this…
Read MoreChichester Diocesan Board of Finance v Simpson [1944] UKHL 2 (21 June 1944)
CHICHESTER DIOCESAN FUND AND BOARD OF FINANCE (INCORPORATED) v. SIMPSON AND OTHERS The Lord Chancellor MY LORDS, The Will with…
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