Drummond v Collins
| Jurisdiction | England & Wales |
| Year | 1915 |
| Date | 1915 |
| Court | House of Lords |
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50 cases
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Commissioners of Inland Revenue v Berrill
...(g) the appeal should be upheld and the assessments be discharged. 8. The following cases were cited to us: Drummond v.Collins 6 TC 525; [1915] AC 1011; Cunard's Trustees v. Commissioners of Inland Revenue 27 TC 122; [1946] 1 All ER 159; Corbett v. Commissioners of Inland Revenue 21 TC 449;......
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Alloway v Phillips (HM Inspector of Taxes)
...a summary of the contentions put forward by the parties. (2) The following authorities were cited before us: Drummond v.Collins 6 TC 525; [1915] AC 1011; Ryall v.Hoare 8 TC 521; [1923] 2 KB 447; Whitney v.Commissioners of Inland Revenue 10 TC 88; [1926] AC 37;Curtis Brown, Ltd. v. Jarvis 14......
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Vestey v Commissioners of Inland Revenue (no 1)
...to believe that Parliament can ever have so intended, and relying on a passage from Lord Loreburn L.C's speech in Drummond v. Collins [1915] A.C. 1011, he thought he was entitled to treat subsection (2) as so amended as to secure that the individual who received or was entitled to receive t......
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The Commissioners for HM Revenue and Customs v Parry and Ors
...conclusions on this point. 64 The FTT ruled in favour of HMRC on this issue. It concluded: 114. Our conclusion on this is that, while [ Drummond v Collins [1915] AC 1011] is not directly in point, nevertheless the appellants have not satisfied us that the increase in the sons' estates was ......
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