Inland Revenue Commissioners v Frere UKHL TC_42_125 (19 November 1964) Surtax – Total income – Deduction – Interest other than…
Read MoreImperial Chemical Industries Ltd v Shatwell [1964] UKHL 2 (06 July 1964)
IMPERIAL CHEMICAL INDUSTRIES LTD. v. SHATWELL Lord Reid Viscount Radcliffe Lord Hodson Lord Pearce Lord Donovan Lord Reid my lords,…
Read MoreHaley v London Electricity Board [1964] UKHL 3 (28 July 1964)
HALEY (A.P.) v. LONDON ELECTRICITY BOARD Lord Reid Lord Morton of Henryton Lord Evershed Lord Hodson Lord Guest Lord Reid…
Read MoreDe Vigier v Inland Revenue Commissioners [1964] UKHL TC_42_25 (06 July 1964)
De Vigier v Inland Revenue Commissioners UKHL TC_42_25 (06 July 1964) Surtax – Settlement – Settlor’s wife a trustee –…
Read MoreBrown v Inland Revenue Commissioners [1964] UKHL TC_42_42 (28 July 1964)
Brown v Inland Revenue Commissioners UKHL TC_42_42 (28 July 1964) Income Tax – Earned income relief – Solicitor – Interest…
Read MoreInland Revenue Commissioners v FS Securities Ltd [1964] UKHL TC_41_666 (04 June 1964)
Inland Revenue Commissioners v FS Securities Ltd UKHL TC_41_666 (04 June 1964) Surtax – Undistributed income of company – Dividends…
Read MoreRendell v Went (Inspector of Taxes) [1964] UKHL TC_41_641 (05 May 1964)
Rendell v Went (Inspector of Taxes) UKHL TC_41_641 (05 May 1964) Income Tax, Schedule E – Benefit in kind –…
Read MoreRendell v Went (Inspector of Taxes) [1964] UKHL 5 (05 May 1964)
RENDELL v. WENT (Inspector of Taxes) Lord Reid My Lords, The Appellant is a whole time director of Peter Merchant,…
Read MoreHunter v Fox [1964] UKHL 8 (08 April 1964)
Hunter v. Fox At delivering judgment on 8th April 1964,— LORD REID .——The whole case as presented to your Lordships…
Read MoreBurmah Oil v LA [1964] UKHL 6 (21 April 1964)
Burmah Oil Co. (Burma Trading) Ltd v. Lord Advocate At delivering judgment on 21st April 1964,— LORD REID .—There are…
Read MoreRookes v Barnard (No 1) [1964] UKHL 1 (21 January 1964)
ROOKES (A.P.) – – – – – – – – – – – Appellant. v. BARNARD and ors. – –…
Read MoreMcCutcheon v David MacBrayne Ltd [1964] UKHL 7 (21 January 1964)
M’Cutcheon v. David MacBrayne Ltd At delivering judgment on 21st January 1964,— LORD REID .—The appellant is a farm grieve…
Read MoreMcCutcheon v David MacBrayne Ltd [1964] UKHL 4 (21 January 1964)
McCUTCHEON (A. P.) v DAVID MACBRAYNE LIMITED Lord Reid My Lords, The Appellant is a farm grieve in Islay. While…
Read MoreInland Revenue Commissioners v Binns [1964] UKHL TC_41_598 (01 January 1964)
Inland Revenue Commissioners v Binns UKHL TC_41_598 (01 January 1964) Profits Tax – Gross relevant distributions – Principal and subsidiary…
Read MoreEnglish Electric Co v Musker [1964] UKHL TC_41_556 (01 January 1964)
English Electric Co v Musker UKHL TC_41_556 (01 January 1964) Income Tax, Schedule D, and Profits Tax – Sales o…
Read MoreStaffordshire Coal & Iron Co v Brogan [1963] UKHL TC_41_305 (24 July 1963)
Staffordshire Coal & Iron Co v Brogan UKHL TC_41_305 (24 July 1963) Income Tax, Schedule D, and Profits Tax –…
Read MoreWilliams v Williams [1963] UKHL 6 (27 June 1963)
WILLIAMS (A.P.) v. WILLIAMS (A.P.) Lord Reid Lord Evershed Lord Morris of Borth-y- Gest Lord Hodson Lord Pearce 27th June,…
Read MoreWelford Gravels v De Voil [1963] UKHL TC_41_172 (20 June 1963)
Welford Gravels v De Voil UKHL TC_41_172 (20 June 1963) Income Tax, Schedule A – Gravel pit – Whether a…
Read MoreInland Revenue Commissioners v Jamieson [1963] UKHL TC_41_43 (20 June 1963)
Inland Revenue Commissioners v Jamieson UKHL TC_41_43 (20 June 1963) Surtax – Settlement – Settlement on settlor – s infant…
Read MoreGollins v Gollins [1963] UKHL 5 (27 June 1963)
COLLINS (A.P.) v. COLLINS (A.P.) Lord Reid Lord Evershed Lord Morris of Borth-y- Gest Lord Hodson Lord Pearce 27th June…
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