Courtaulds Investments Ltd v Fleming

JurisdictionEngland & Wales
Date1969
Year1969
CourtChancery Division
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7 cases
  • First Nationwide v HM Revenue and Customs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 13 March 2012
    ...by which the assets are distributed which determines whether they are capital or income finds expression, yet again, in Courtaulds Investments Ltd. v Fleming [1969] 1 WLR 1683, (1969) 46 TC 111. Italian law identified the distribution from a share premium reserve as a distribution of capit......
  • First Nationwide v HM Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 18 April 2011
    ... ... 414; [2005] 1 AC 684; 76 TC 446 Bates, Re ELR [1928] Ch 682 Courtaulds Investments Ltd v Fleming TAX (1969) 46 TC 111 Dalmia Dairy Industries Ltd v National ... ...
  • Courtaulds Investments Ltd v Fleming (HM Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 31 July 1969
    ...ask for costs. Buckley J.-That must follow in the normal way. [Solicitors:-J.F. Kelemen; Solicitor of Inland Revenue.] 1 Reported [1969] 1 W.L.R. 1683; 113 S.J. 877; [1969] 3 All E.R. 1 [1951] Ch. 923. 1 [1949] A.C. 361. 2 [1963] 1 W.L.R. 555. 3 [1966] Ch. 37. 1 30 T.C. 431, at pp. 439, 440......
  • Grupo Torras SA v Al-Sabah [QBD (Comm)]
    • United Kingdom
    • Queen's Bench Division (Commercial Court)
    • 24 June 1999
    ...(1982) 682 F 2d 1149 Citadel General Assurance Co v Lloyds Bank CanadaUNK (1997) 152 DLR 411 Courtaulds Investments Ltd v FlemingWLR [1969] 1 WLR 1683 Cowan de Groot Properties Ltd v Eagle Trust plcUNK [1992] 4 All ER 700 Crofter Hand Woven Harris Tweed Co v VeitchELR [1942] AC 435 Dubai Al......
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