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…
Read MoreJames B Fraser & Co Ltd v Denny, Mott & Dickson Ltd [1944] UKHL 3 (19 May 1944)
James B. Fraser & Co v. Denny, Mott & Dickson At delivering judgment on 19th May 1944,— LORD CHANCELLOR (Viscount…
Read MoreF P H Finance Trust, Ltd (in liquidation) v Inland Revenue (No 1) [1944] UKHL TC_26_131 (19 May 1944)
F P H Finance Trust, Ltd (in liquidation) v Commissioners of Inland Revenue (No 1) – UKHL TC_26_131 19 May…
Read MoreAbsalom v Talbot (H M Inspector of Taxes) [1944] UKHL TC_26_166 (19 May 1944)
Absalom v Talbot (H M Inspector of Taxes) – UKHL TC_26_166 19 May 1944 Income Tax, Schedule D-Profits of trade-Sales…
Read MoreKnuppfer v London Express Newspaper Ltd [1944] UKHL 1 (03 April 1944)
KNUPFFER (PAUPER) v. LONDON EXPRESS NEWSPAPER LIMITED The Lord Chancellor MY LORDS, Lord Chancellor Lord Atkin Lord Thanker- ton Lord…
Read MoreInland Revenue v Williams’s Executors ; (2) Williams’s Executors v Inland Revenue [1944] UKHL TC_26_23 (29 February 1944)
(1) Commissioners of Inland Revenue v Williams’s Executors ; (2) Williams’s Executors v Commissioners of Inland Revenue – UKHL TC_26_23…
Read MoreEarl Fitzwilliam’s Collieries Co v Phillips (H M Inspector of Taxes) [1943] UKHL TC_25_430 (4 August 1943)
Earl Fitzwilliam’s Collieries Co v Phillips (H M Inspector of Taxes) – UKHL TC_25_430 4 August 1943 Income Tax, Schedule…
Read MoreAllchin (H M Inspector of Taxes) v Corporation of South Shields [1943] UKHL TC_25_445 (5 August 1943)
Allchin (H M Inspector of Taxes) v Corporation of South Shields – UKHL TC_25_445 5 August 1943 Income Tax-Local authority-Liability…
Read MoreA G Chamberlain v Inland Revenue ; (2) W E Chamberlain v Inland Revenue [1943] UKHL TC_25_317 (9 June 1943)
(1) A G Chamberlain v Commissioners of Inland Revenue ; (2) W E Chamberlain v Commissioners of Inland Revenue –…
Read MorePenang and General Investment Trust, Ltd and Ramsden v Inland Revenue ; (2) Roomwood Investments, Ltd v Inland Revenue ; (3) Marquess of Titchfield v Inland Revenue [1943] UKHL TC_25_219 (19 April 1943)
(1) Penang and General Investment Trust, Ltd and Ramsden v Commissioners of Inland Revenue ; (2) Roomwood Investments, Ltd v…
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