Commissioners of Inland Revenue v Leiner
| Jurisdiction | England & Wales |
| Date | 1961 |
| Court | Chancery Division |
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8 cases
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Commissioners of Inland Revenue v Plummer
...this passage is affected by the observations of Lord' Greene M.R. in Hood Barrs v. C.I.R. (1946) 27 T.C. 385.] In C.I.R. v. Leiner (1964) 41 T.C. 589, 596, Plowman J. said that it was common ground�i.e. accepted by the Revenue�that "it is implicit in the fasciculus of sections of whic......
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Commissioners of Inland Revenue v Plummer
...Mr. Justice Pennycuick, applying earlier decisions of Mr. Justice Lawrence in Copeman v. Coleman and Mr. Justice Plowman in Commissioners of Inland Revenue v. Leiner, held that a commercial transaction without any elementof bounty could not constitute a "settlement" for the purposes of the ......
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Bulmer v Commissioners of Inland Revenue
...them toCopeman v. Coleman(1) [1939] 2 K.B. 484, nor, of course, could he have referred them to Commissioners of Inland Revenue v. Leiner 41 T.C. 589, which was not decided until 1964. The Special Commissioners cannot therefore be criticised in any way if they failed to see the significance ......
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Jones v Garnett (Inspector of Taxes)
... ... Mr Rupert Baldry (instructed by HM Revenue and Customs ) for the Respondent ... (Transcript of the Handed ... disagreed and appealed against the assessment to the Special Commissioners. He contended that the arrangements made between himself and his wife did ... The element of bounty test was applied by Plowman J in IRC v Leiner (1964) 41 TC 589 , 596 and Pennycuick J in Bulmer v IRC [1967] Ch.145 ... The Inland Revenue relied, inter alia, on s.457 ICTA 1970 which, if it applied, ... ...
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