Inland Revenue Commissioners v Brebner UKHL TC_43_705 (23 February 1967) Surtax – T ax advantage – Counteraction – Capitalisation o…
Read MoreEsso Petroleum Co Ltd v Harper’s Garage (Stourport) Ltd [1967] UKHL 1 (23 February 1967)
ESSO PETROLEUM COMPANY LIMITED v. HARPER’S GARAGE (STOURPORT) LIMITED Lord Reid Lord Morris of Borth-y-Gest Lord Hodson Lord Pearce Lord…
Read MoreInland Revenue Commissioners v Bates [1966] UKHL TC_44_225 (08 December 1966)
Inland Revenue Commissioners v Bates UKHL TC_44_225 (08 December 1966) Surtax – Settlement – Capital sums paid to settlor –…
Read MoreVandervell v Inland Revenue Commissioners [1966] UKHL TC_43_519 (24 November 1966)
Vandervell v Inland Revenue Commissioners UKHL TC_43_519 (24 November 1966) Surtax – Settlem ent – Shares given to charity conditionally…
Read MoreVandervell v Inland Revenue Commissioners [1966] UKHL 3 (24 November 1966)
VANDERVELL Lord Reid Lord Pearce Lord Upjohn Lord Donovan Lord Wilberforce V. COMMISSIONERS OF INLAND REVENUE Lord Reid MY LORDS,…
Read MoreBoardman v Phipps [1966] UKHL 2 (03 November 1966)
BOARDMAN and Another v. PHIPPS Viscount Dilhorne Lord Cohen Lord Hodson Lord Guest Lord Upjohn 31334 Viscount Dilhorne my lords.…
Read MoreBishop (Inspector of Taxes) v Finsbury Securities Ltd [1966] UKHL TC_43_591 (26 July 1966)
Bishop (Inspector of Taxes) v Finsbury Securities Ltd UKHL TC_43_591 (26 July 1966) Income tax, Schedule D – Loss in…
Read MoreWilliams v Hemphill [1966] UKHL 3 (22 June 1966)
Williams v. A. & W. Hemphill, Ltd. LORD KILBRANDON’S OPINION .—— The lorry then set off from Stirling to Dollar.…
Read MoreInland Revenue Commissioners v Coathew Investments Ltd [1966] UKHL TC_43_301 (31 March 1966)
Inland Revenue Commissioners v Coathew Investments Ltd UKHL TC_43_301 (31 March 1966) S urtax – Investm ent company – Computation…
Read MoreWheat v E Lacon & Co Ltd [1966] UKHL 1 (15 February 1966)
WHEAT (A.P.) (Widow and Administratrix of the estate of Walter Wheat deceased) v. E. LACON AND COMPANY LIMITED Viscount Dilhorne…
Read MoreInland Revenue Commissioners v Parker [1966] UKHL TC_43_396 (27 January 1966)
Inland Revenue Commissioners v Parker UKHL TC_43_396 (27 January 1966) Surtax – Tax advantage – Transaction in securities – Bonus…
Read MoreChancery Lane Safe Deposit & Offices Co Ltd v Inland Revenue Commissioners [1965] UKHL TC_43_83 (15 December 1965)
Chancery Lane Safe Deposit & Offices Co Ltd v Inland Revenue Commissioners UKHL TC_43_83 (15 December 1965) Income ta x…
Read MoreBW Nobes & Co Ltd v Inland Revenue Commissioners [1965] UKHL TC_43_133 (15 December 1965)
BW Nobes & Co Ltd v Inland Revenue Commissioners UKHL TC_43_133 (15 December 1965) Income tax – Annual paym ent…
Read MoreMcGlone v BRB [1965] UKHL 2 (27 October 1965)
M’Glone v. British Railways Board At delivering judgment on 27th October 1965,— LORD REID .—In this case the appellant sues…
Read MoreRegent Oil Co Ltd v Strick (Inspector of Taxes) [1965] UKHL TC_43_1 (27 July 1965)
Regent Oil Co Ltd v Strick (Inspector of Taxes) UKHL TC_43_1 (27 July 1965) Income tax, Schedule D – Profits…
Read MoreVarty (Inspector of Taxes) v British South Africa Co [1965] UKHL TC_42_406 (13 May 1965)
Varty (Inspector of Taxes) v British South Africa Co UKHL TC_42_406 (13 May 1965) Income Tax, Schedule D – Finance…
Read MoreNational Provincial Bank v Ainsworth [1965] UKHL 1 (13 May 1965)
NATIONAL PROVINCIAL BANK LIMITED v. AINSWORTH (A.P.) Lord Hodson Lord Cohen Lord Guest Lord Upjohn Lord Wilberforce Lord Hodson MY…
Read MoreLaidler v Perry [1965] UKHL TC_42_351 (08 April 1965)
Laidler v Perry UKHL TC_42_351 (08 April 1965) Income Tax, Schedule E – Christmas gift voucher – Whether assessable –…
Read MoreDuckering (Inspector of Taxes) v Gollan [1965] UKHL TC_42_333 (08 April 1965)
Duckering (Inspector of Taxes) v Gollan UKHL TC_42_333 (08 April 1965) Income Tax, Schedule D – Double taxation relief –…
Read MoreCyril Lord Ltd v Inland Revenue Commissioners [1965] UKHL TC_42_463 (01 January 1965)
Cyril Lord Ltd v Inland Revenue Commissioners UKHL TC_42_463 (01 January 1965) Excess Profits Levy – Valuation o f trading…
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