Coren v Keighley

JurisdictionEngland & Wales
Judgment Date28 March 1972
Date28 March 1972
CourtChancery Division
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9 cases
  • Black Nominees Ltd v Nicol
    • United Kingdom
    • Chancery Division
    • 16 Abril 1975
    ...not vanish; the purchaser acquires the property and the vendor acquires the money, secured on the property: see Coren v.Keighley(2) [1972] 1 W.L.R. 1556. If a purchaser is wholly financed by the vendor's mortgagee for a sum precisely sufficient to discharge the vendor's mortgage, the money ......
  • W.T. Ramsay Ltd v Commissioners of Inland Revenue
    • United Kingdom
    • Chancery Division
    • 12 Marzo 1981
    ...Revenue 19 TC 490; [1936] AC 1; Ransom v. Higgs 50 TC 1; [1974] 1 WLR 1594; Floor v. Davis 52 TC 609; [1980] AC 695;Coren v. Keighley 48 TC 370; [1972] 1 WLR 1556; Commissioners of Inland Revenue v.Richard's Executors 46 TC 626; 1971 SC (HL) 60; Magor and St. Mellons Rural District Council ......
  • Black Nominees Ltd v Nicol (HM Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 16 Abril 1975
    ...not vanish; the purchaser acquires the property and the vendor acquires the money, secured on the property: see Coren v.Keighley(2) [1972] 1 W.L.R. 1556. If a purchaser is wholly financed by the vendor's mortgagee for a sum precisely sufficient to discharge the vendor's mortgage, the money ......
  • Underwood v HM Revenue and Customs
    • United Kingdom
    • Chancery Division
    • 31 Enero 2008
    ...debt owed by him to Rackham. 20 Both before the Special Commissioners and before me, Mr Soares relied as the basis of that analysis on Coren v. Keighley (1972) 48 TC 370, in which, basing himself on 19 th century authorities, Ungoed-Thomas J held, at page 375, that: “… if two cross-demands ......
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