Property Tax in UK Law

  • Ayerst v C. & K. (Construction) Ltd
    • House of Lords
    • 21 May 1975
    ...... . 7Upon the making of a winding up order: (1) The custody and control of all the property and choses in action of the company are transferred from those persons who were entitled under the Memorandum and Articles to manage its affairs on ......
  • Vandervell v Commissioners of Inland Revenue
    • House of Lords
    • 24 Nov 1966
    ...... section provides that where income arising under a settlement is payable to a person other than the settlor, then, unless it is income from property of which the settlor has divested himself absolutely by the settlement, the income shall be treated for the purposes of surtax as the income of the ......
  • Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
    • House of Lords
    • 27 Jul 1965
    ......To help the conduct of his business a trader obtains a right to do something on someone else's property or an obligation by someone to do or refrain from doing something or makes a contract which affects the way in which he conducts his business. And ......
  • Stack v Dowden
    • House of Lords
    • 25 Apr 2007
    ...... and learned friend Baroness Hale of Richmond whose speech I have had the privilege of reading in draft indicates, this case is about the property rights of a cohabiting couple in a house which they occupied together as their home until the breakdown of their relationship. They have an obvious ......
  • Pitt and Another v Holt and Another Futter and Another v Futter and Others
    • Supreme Court
    • 09 May 2013
    ......) 122 LQR 35 , 41–42) to ask: "Why should a beneficiary be placed in a stronger position than the outright legal owner of property if he wishes to unwind a transaction to which he has given his consent, but which turns out to have unforeseen tax disadvantages?" ......
  • MacNiven v Westmoreland Investments Ltd
    • House of Lords
    • 08 Feb 2001
    ......Westmoreland suffered badly in the commercial property slump of the 1970s. It borrowed heavily from the pension scheme trustees. By the late 1980s it owed the trustees over £70 million, including more ......
  • Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
    • House of Lords
    • 04 Apr 1930
  • Romasave (Property Services) Ltd v Revenue and Customs Commissioners
    • Upper Tribunal (Tax and Chancery Chamber)
    • 27 May 2015
  • HM Revenue and Customs v Total Network SL
    • House of Lords
    • 12 Mar 2008
    ......Economic interests are entitled to protection too, such as a person's business or his property. As Hazel Carty, An Analysis of the Economic Torts (2001), p 3 , puts it, the economic torts are to be seen as protecting against the infliction of ......
  • Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
    • Court of Appeal (Civil Division)
    • 30 Jun 1993
    ...... it now stands, provides : "Income tax shall be charged in accordance with the provisions of the Income Tax Acts in respect of all property, profits or gains respectively described or comprised in the Schedules A, .C, D, E and F set out in sections 15 to 20 or which in accordance with the ......
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