Commissioners of Inland Revenue v Ramsay

JurisdictionEngland & Wales
Judgment Date06 December 1935
Date06 December 1935
CourtCourt of Appeal
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11 cases
  • Commissioners of Inland Revenue v HOGARTH
    • United Kingdom
    • Sheriff Court
    • 10 October 1940
    ...the payment was an admissible deduction for purposes of Sur-tax, as claimed by the Respondent. Commissioners of Inland Revenue v. Ramsay, 20 T.C. 79,and Commissioners of Inland Revenue v. Ledgard, 21 T.C. 129, CASE At a meeting of the Commissioners for the Special Purposes of the Income Tax......
  • Coren v Keighley
    • United Kingdom
    • Chancery Division
    • 28 March 1972
    ...the parties to the operations, may yet result in different incidence of taxation. In Commissioners of Inland Revenue v. Ramsay (1935) 20 T.C. 79, at page 98, Romer L.J. postulated a sale of property designed by a vendor to produce £500 a year for 20 years. He pointed out that it might be ma......
  • McCabe v South City and County Investment Company Ltd
    • Ireland
    • Supreme Court
    • 1 January 1998
    ...1 ILRM 264 Citations: INCOME TAX ACT 1967 S429 CORPORATION TAX ACT 1976 INCOME TAX ACT 1967 S53 INCOME TAX ACT 1842 S102 IRC V RAMSEY 1935 20 TC 79 VESTEY V IRC 1962 2 WLR 221 MCGRATH V MCDERMOTT 1988 IR 258 RAMSEY V IRC 1982 AC 300 FURNISS V DAWSON 1984 AC 474 WATERFORD GLASS (GROUP SE......
  • Commissioners of Inland Revenue v Church Comrs. for England
    • United Kingdom
    • House of Lords
    • 7 July 1976
    ...3 All E.R. 33, C.A.; [1969] 1 W.L.R. 604; [1969] 2 All E.R. 430; 45 T.C. 495, H.L.(E.). Inland Revenue Commissioners v. Ramsay (1935) 20 T.C. 79, C.A. Inland Revenue Commissioners v. Wesleyan & General Assurance Society[1946] 2 All E.R. 749, C.A.; [1948] 1 All E.R. 555; 30 T.C. 11, H.L.......
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