Commissioners of Inland Revenue v Rees Roturbo Development Syndicate, Ltd

JurisdictionEngland & Wales
Judgment Date14 February 1928
Judgment citation (vLex)[1928] UKHL J0214-3
CourtHouse of Lords
Date14 February 1928

[1928] UKHL J0214-2

House of Lords

Ducker (Inspector of Taxes)
and
Rees Roturbo Development Syndicate, Limited.
1

After hearing Counsel, as well yesterday as this day, upon the Petition and Appeal of Tom Langton Ducker, His Majesty's Inspector of Taxes, of Royal London Buildings, Lichfield Street, Wolverhampton, praying, That the matter of the Order set forth in the Schedule thereto, namely, an Order of His Majesty's Court of Appeal, of the 15th of July 1927, might be reviewed before His Majesty the King, in His Court of Parliament, and that the said Order might be reversed, varied, or altered, or that the Petitioner might have such other relief in the premises as to His Majesty the King, in His Court of Parliament, might seem meet; as also upon the printed Case of Rees Roturbo Development Syndicate, Limited, lodged in answer to the said Appeal; and due consideration had of what was offered on either side in this Cause:

2

It is Ordered and Adjudged, by the Lords Spiritual and Temporal in the Court of Parliament of His Majesty the King assembled, That the said Order of His Majesty's Court of Appeal, of the 15th day of July 1927, complained of in the said Appeal, be, and the same is hereby, Reversed, and that the judgment of the Honourable Mr. Justice Rowlatt, of the 20th day of May 1927, thereby, Reversed, be, and the same is hereby, Restored: And it is further Ordered, That the Respondents do pay or cause to be paid to the said Appellant the costs incurred by him in the Court of Appeal, and also the costs incurred by him in respect of the said Appeal to this House, the amount of such last-mentioned costs to be certified by the Clerk of the Parliaments: And it is further Ordered, That the costs paid by the said Appellant to the said Respondents in respect of the hearings in the King's Bench Division and the Court of Appeal respectively, be repaid to the said Appellant: And it is also further Ordered, That the Cause be, and the same is hereby, remitted back to the King's Bench Division of the High Court of Justice, to do therein as shall be just and consistent with this Judgment.

[1928] UKHL J0214-3

House of Lords

Commissioners of Inland Revenue
and
Rees Roturbo Development Syndicate, Limited.
1

After hearing Counsel this day, upon the Petition and Appeal of the Commissioners of Inland Revenue of Somerset House, London, praying, That the matter of the Order set forth in the Schedule...

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