Property Tax in UK Law
- Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
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Whitney v Commissioners of Inland Revenue
......, besides the mention of a spraying nozzle, which "do with regard to the respondent in respect of his present or past property in this country, and that I ought not to limit the words of the statute so as to make this notice as a mere notice null and void." ......
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Westminster City Council v Southern Railway Company
...... in these proceedings are certain premises in Victoria Station and certain others in Beckenham Station; both these stations are the property of the Respondents, the Southern Railway Company. I shall deal first with Victoria Station. . . 37 The premises in Victoria Station are ......
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Pitt and Another v Holt and Another Futter and Another v Futter and Others
......) 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?" ......
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Stack v Dowden
...... 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 ......
- Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
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MacNiven v Westmoreland Investments Ltd
......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 ......
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HM Revenue and Customs v Total Network SL
......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 ......
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Ensign Tankers (Leasing) Ltd v Stokes
......The taxpayer may reduce his income tax by giving away income bearing property; by entering into a covenant to make payments to a charity for four years if he so long lives; by selling high-yielding gilt-edged stock and ......
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Finch v Commissioners of Inland Revenue
...... to the transfer for value on the death of Edward Watkin Williams Wynn, the part of the transfer which was attributable to "relevant business property" did not extend to any part of the Coed Coch Estate of which the deceased was, at the time of his death, the tenant for life under the Settled Land ......
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