Commissioners of Inland Revenue v Clay ; Commissioners of Inland Revenue v Buchanan
| Jurisdiction | England & Wales |
| Year | 1914 |
| Date | 1914 |
| Court | King's Bench Division |
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14 cases
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Waters and Others v Welsh Development Agency
...possible purchaser of a potentiality is usually quite willing to pay for it." (p316–7, citing the English Court of Appeal in IRC v Clay [1914] 1KB 339) 54 The Indian case was unusual, at this level, in that the case was not simply sent back to the tribunal below, but the Privy Council, at ......
- Mercury Communications Ltd v London and India Dock Investments Ltd
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Bocardo SA v Star Energy UK Onshore Ltd
...Case” [1939] 1 AC 302. In addition to rejecting the “one more bid argument” the Privy Council in its opinion referred to IRC v Clay [1914] 1 KB 339 at 348 as suggesting that valuation as between willing seller and willing vendor is the fact that a purchaser might be willing to pay more and ......
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Walker Corporation Pty Ltd v Sydney Harbour Foreshore Authority
...30 (1973) 129 CLR 385. 31 (1973) 129 CLR 385 at 392. 32 (1978) 140 CLR 196 at 205. 33 [1947] AC 565 at 572. 34 [1947] AC 565 at 571. 35 [1914] 1 KB 339 , affd [1914] 3 KB 36 Finance (1909–10) Act 1910 (UK) 10 Edw 7 c 8. 37 [1947] AC 565 at 572. 38 [1947] AC 565 at 572. 39 [1947] AC 565 at......
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