Burdett-Coutts v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Year | 1960 |
| Date | 1960 |
| Court | Chancery Division |
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9 cases
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Sandhu v Gill
...has been completed." 23 The concept of an interest in such a "surplus" is also to be found in a judgment of Buckley J, Burdett-Coutts v Inland Revenue Commissioners [1960] 1 WLR 1027 where he said this at 1035, when he observed that the analysis of Romer J in Manley v Sartori [1927] 1 Ch. 1......
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HM Revenue and Customs v Smallwood
...the expenditure which it is sought to deduct and the expenditure which generated the capital allowances: cf Burdett-Coutts v IRC [1960] 1 WLR 1027 at 1036–7. 37 What matters is what was actually done with the £10,000 that Mr Smallwood actually subscribed. There is no conflict with the deemi......
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Commissioner of State Revenue v Rojoda Pty Ltd
...Ltd v Federal Commissioner of Taxation (1954) 88 CLR 434 at 444; [1954] AC 114 at 130; Burdett-Coutts v Inland Revenue Commissioners [1960] 1 WLR 1027 at 1035; [1960] 3 All ER 153 at 159; Hendry v The Perpetual Executors and Trustees Association of Australia Ltd (1961) 106 CLR 256 at 89 I......
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Commissioners of Inland Revenue v Gray (Executor of Lady Fox deceased)
...All ER 775 Buccleuch (Duke of) & Anor v IR Commrs ELR[1967] 1 AC 506 IR Commrs v Crossman ELR[1937] AC 26 Burdett-Coutts v IR Commrs WLR[1960] 1 WLR 1027 Capital transfer tax - Valuation - Freeholder of farmland also had interest in partnership carrying on farming business - Whether value a......
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