Commissioners of Inland Revenue v Lawrence, Graham & Company

JurisdictionEngland & Wales
Year1937
Date1937
CourtCourt of Appeal
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16 cases
  • Commissioners of Inland Revenue v OSWALD (TRUSTEE of The COSIER SETTLEMENT)
    • United Kingdom
    • House of Lords
    • Invalid date
    ...were unable to distinguish the case in any material respect from that of Commissioners of Inland Revenue v. Lawrence, Graham & Co., 21 T.C. 158, and discharged the Held, (i) that there was no payment of interest within the meaning of General Rule 21 by virtue of the two instruments of capit......
  • Financial Institutions Services Ltd v Negril Holdings et Al
    • Jamaica
    • Court of Appeal (Jamaica)
    • March 22, 2002
    ...which it was precluded by the judge's order from calling.” 151 Then at page 86 Lord Goff said: “In IRC v. Lawrence Graham & Co. [1937] 2 All E.R. 1 at 8, [1937] 2 K.B. 179 at 192 Romer, L.J. (delivering the judgment of the Court of Appeal) said that the practice was - ‘an old one dating ba......
  • Financial Institutions Services Ltd v Negril Holdings and Negril Investment Company Ltd
    • Jamaica
    • Supreme Court (Jamaica)
    • March 22, 2002
    ...evidence which it was precluded by the judge's order from calling.’ 154 Then at page 86 Lord Goff said: ‘In IRC v Lawrence Graham & Co. [1937] 2 All ER 1 at 8, [1937] 2 KB 179 at 192 Romer LJ (delivering the judgment of the Court of Appeal) said that the practice was – “an old one dating ......
  • National Bank of Greece SA v Pinios Shipping Company No 1
    • United Kingdom
    • Court of Appeal (Civil Division)
    • March 2, 1988
    ... ... 103 In 1938, in the case of Paton v. Inland Revenue Commissioners [1938] A.C. 341, 357 , Lord ... ...
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