Brassard v Smith
| Jurisdiction | UK Non-devolved |
| Judgment Date | 1924 |
| Year | 1924 |
| Court | Privy Council |
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19 cases
- Commissioner of Taxation v Lamesa Holdings Bv
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Young v Phillips
...such shares can be effectively transferred (dealt with) only by a transfer being registered in that register: see Brassard v. Smith ELR[1925] A.C. p. 371. But shares are to be distinguished from a right to have shares registered in one's name: see Colonial Bank v. Cady[1890] 15 A.C. p. 267,......
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The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)
...is no inconsistency between the decision in that case and the decision in Brassard (in place of Levesque) v.Smith in the Privy Council, [1925] A.C. 371. There the question did not turn on residence but on the locality of property; but I have no doubt that there also there was given an examp......
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Lamb v Commissioner for Inland Revenue
...register which constitutes B evidence of the holder's title is kept, reliance was placed in Boyd's case on Brassard v Smith and Others, 1925 A.C. 371; Erie Beach Co., Ltd v A - G. for Ontario, 1930 A.C. 161; R v Williams & Another, 1942 A.C. 541; Treasurer of Ontario v Blonde & Others, 1947......
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