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Commissioners of Inland Revenue v Silverts Ltd

The Law Reports Tax Cases Cited authorities 12 Cited in 306 Precedent Map Related
Vincent
JurisdictionEngland & Wales
Date1951
Year1951
CourtCourt of Appeal
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13 cases
  • S. Berendsen, Ltd v Commissioners of Inland Revenue
    • United Kingdom
    • Court of Appeal
    • Invalid date
  • Granada UK Rental & Retail Ltd v The Pensions Regulator
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 20 Junio 2019
    ...in two cases I have mentioned ( Inland Revenue Comrs v J Bibby & Sons Ltd [1944] 1 All ER 548 and Inland Revenue Comrs v Silverts Ltd [1951] Ch 521), were clearly impressed by the appeal to the common sense and economic reality of the case of a bare trustee. I do not consider that the wor......
  • Aaz v Bbz and Others
    • United Kingdom
    • Family Division
    • Invalid date
    ...EWHC 1339 (Fam), [2002] 2 FLR 1143. Gray v Work [2015] EWHC 834, [2015] Fam Law 1045. Inland Revenue Commissioners v Silverts Ltd[1951] Ch 521, [1951] 1 All ER 703, [1951] 1 TLR JL v SL (no 2) (appeal: non-matrimonial property)[2015] EWHC 360 (Fam), [2015] 2 FLR 1202. Lambert v Lambert[2002......
  • Barclays Bank Ltd v Commissioners of Inland Revenue
    • United Kingdom
    • House of Lords
    • 21 Junio 1960
    ... 29 T.C. 475, applied the same principle to somewhat different circumstances: so did Inland Revenue Commissioners v. Silverts Ltd. [1951] Ch. 521. Nor need anything be said about Berendsen's case (1958) Ch. 1, which did no more than affirm the obvious distinction between the cases already......
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1 books & journal articles
  • Pornography
    • United States
    • West's Encyclopedia of American Law Po–San
    • 1 Enero 2005
    ...Act of 1998 Pub. L. 105?312, title IV, Oct. 30, 1998, 112 Stat. 2959. Revenue Act of 1951 Short title, see 16 U.S.C. 5301 note Oct. 20, 1951, ch. 521, 65 Stat. 452 Rhode Island Indian Claims Settlement Act Revenue Act of 1962 Pub. L. 95?395, Sept. 30, 1978, 92 Stat. 813 (25 U.S.C. Pub. L. 8......
8 provisions
  • 12 U.S.C. § 1464 Federal Savings Associations
    • United States
    • US Code 2019 Edition Title 12. Banks and Banking Chapter 12. Savings Associations
    • 1 Enero 2019
    ...10, 1939, ch. 666, title IX, 909, 53 Stat. 1402; Aug. 6, 1947, ch. 503, 61 Stat. 786; July 3, 1948, ch. 825, 1, 62 Stat. 1239; Oct. 20, 1951, ch. 521, title III, 313(d), 65 Stat. 490; July 14, 1952, ch. 723, 12, 66 Stat. 604; Aug. 2, 1954, ch. 649, title II, 204(b), title V, 503, 68 Stat. 6......
  • 12 U.S.C. § 1464 Federal Savings Associations
    • United States
    • US Code 2022 Edition Title 12. Banks and Banking Chapter 12. Savings Associations
    • 1 Enero 2022
    ...10, 1939, ch. 666, title IX, §909, 53 Stat. 1402; Aug. 6, 1947, ch. 503, 61 Stat. 786; July 3, 1948, ch. 825, §1, 62 Stat. 1239; Oct. 20, 1951, ch. 521, title III, §313(d), 65 Stat. 490; July 14, 1952, ch. 723, §12, 66 Stat. 604; Aug. 2, 1954, ch. 649, title II, §204(b), title V, §503, 68 S......
  • 3 U.S.C. § 102 Compensation of the President
    • United States
    • US Code 2020 Edition Title 3. The President Chapter 2. Office and Compensation of President
    • 1 Enero 2020
    ...Residence at the White House.Notes:Source: June 25, 1948, ch. 644, 62 Stat. 678; Jan. 19, 1949, ch. 2, 1(a), 63 Stat. 4; Oct. 20, 1951, ch. 521, title VI, 619(a), 65 Stat. 569; Pub. L. 91-1, 1, Jan. 17, 1969, 83 Stat. 3; Pub. L. 95-570, 5(a), Nov. 2, 1978, 92 Stat. 2450; Pub. L. 106-58, tit......
  • 22 U.S.C. § 1627 Creation of Special Funds In Treasury
    • United States
    • US Code 2019 Edition Title 22. Foreign Relations and Intercourse Chapter 21. Settlement of International Claims Subchapter I. General Provisions
    • 1 Enero 2019
    ...was comprised of sections 1 to 482 of former Title 26, Internal Revenue Code. Section 14 of former Title 26 was repealed by act Oct. 20, 1951, ch. 521, title I, pt. II, 121(g), 65 Stat. 469. Sections 34 and 185 of former Title 26 were repealed by act Feb. 25, 1944, ch. 63, title I, 106(c)(2......
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