Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd

JurisdictionUK Non-devolved
Judgment Date04 March 1982
CourtHouse of Lords
Date04 March 1982
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27 cases
  • De Rothschild v Lawrenson (Inspector of Taxes)
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 5 April 1995
    ... ... QC and Launcelot Henderson (Solicitor of Inland Revenue) for the Crown ... The following cases ... IR Commrs v Metrolands (Property Finance) Ltd WLR[1981] 1 WLR 637 ... from a determination of the special commissioners that a beneficiary was properly assessed to ... ...
  • R v Dimsey (Dermot Jeremy) ; R v Allen (Brian Roger)
    • United Kingdom
    • Court of Appeal (Criminal Division)
    • 11 October 1999
    ... ... offence of conspiracy to cheat the public revenue, and in Allen's case of 13 substantive counts of ... benefits from an offence if he obtains property as a result of or in connection with its ... ...
  • Marshall (Inspector of Taxes) v Kerr
    • United Kingdom
    • Chancery Division
    • 7 November 1991
    ... ... provisions of section 24(11) of the Finance Act 1965 did not apply to prevent a United ... a death any of the dispositions of the property of which the deceased was competent to dispose ... effect, Mr Henderson relied on IRC v Metrolands Ltd ([981] 1 WLR 637) where, after referring to ... ...
  • O'Connell v Keleghan
    • Ireland
    • Supreme Court
    • 16 May 2001
    ...ARUNDALE 1971 3 AER 1011 INCOME TAX ACT 1967 SCHEDULE E EASTEND DWELLINGS COMPANY V FINSBURY BOROUGH COUNCIL 1952 AC 109 CIR V METROLANDS 54 TC 679 HOLT, RE 1953 1 WLR1488 MCSWEENEY V MOONEY 1997 3 IR 424 CLEVELEYS INVESTMENT TRUST COMPANY V CIR 47 TC 300 ABERDEEN CONSTRUCTION GROUP V CI......
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