Bulmer v Commissioners of Inland Revenue
Jurisdiction | England & Wales |
Date | 1966 |
Court | Chancery Division |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
20 cases
-
Berry v Warnett
... ... On Appeal from The High Court of Justice Chancery Division (Revenue Paper) (Final List) (Mr. Justice Goulding) ... Lord Justice ... MORRITT Q. C. and MR. C. H. McCALL (instructed by The Solicitor of Inland Revenue, Somerset House, Strand, London WC2R 1LB) appeared on behalf of ... March 1978, in which he reversed the decision of the Special Commissioners ... 3 The facts fall within a fairly short compass ... ...
-
Commissioners of Inland Revenue v Plummer
...moving from Hovas under the annuity agreement was sufficient for the purposes of section 434. They felt constrained by Bulmer v. Commissioners of Inland Revenue (44 Tact Cases, 1) to proceed on the basis that neither section 434 nor section 457 applies to a bona fide commercial transaction ......
-
Commissioners of Inland Revenue v Plummer
...element of bounty is necessary to make the sections apply �" and this point was made explicit by Pennycuick J. in Bulmer v. I.R.C. [1967] Ch. 145. Dealing with a case under the predecessor of Chapter III of Part XVI of the Act of 1970 he followed the previous cases in holding that a suff......
-
Clipperton and Another
...passage set out above). He noted that it was also referred to in IR Commrs v Leiner (1964) 41 TC 589 at 596, and in Bulmer v IR Commrs (1966) 44 TC 1 where, in dealing with an earlier set of provisions Pennycuick J “followed the previous cases in holding that a sufficient context existed fo......
Request a trial to view additional results