Allchin v Coulthard
| Jurisdiction | England & Wales |
| Date | 1942 |
| Year | 1942 |
| Court | Court of Appeal |
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15 cases
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Scottish Widows Plc v Commissioners for HM Revenue and Customs
...word 'fund' in ICA 1982 is not entirely consistent. Lord Reed had earlier quoted an observation of Lord Greene MR in Allchin v Coulthard [1942] 2 KB 228, 234: "The word 'fund' may mean actual cash resources of a particular kind (e.g. money in a drawer or a bank), or it may be a mere accoun......
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Chancery Lane Safe Deposit and Offices Company Ltd v Commissioners of Inland Revenue
...domestic accounts must now be reconsidered in the light of Lord Greene M.R.'s judgment in the subsequent case of Allchin v.Coulthard(3) [1942] 2 K.B. 228, which was accepted and adopted by the House of Lords, [1943] A.C. 607. An additional point was taken by the Company in relation to the a......
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Commissioners of Inland Revenue v Plummer
...no longer be considered to state the law. Sir Wilfrid Greene restated his opinion (which in any event I would find unanswerable) in Allchin v. Coulthard [1942] 2 K.B. 228 and that judgment in turn was approved by this House [1943] A.C. 607 and again in the Chancery Lane case (ubi supra): i......
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Commissioners of Inland Revenue v Plummer
...Wright M.R. is in line with that of Romer L.J. The dissenting judgment of Greene L.J. was in substance repeated inAllchin v. Coulthard [1942] 2 KB 228, and the judgment of Greene L.J. in Allchin was approved in this House [1943] AC 607. But in Allchin v. Coulthard [1942] 2 KB 228, Greene L.......
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