Ellesmere (Earl) v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Date | 1918 |
| Court | King's Bench Division |
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13 cases
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Duke of Buccleuch v Commissioners of Inland Revenue
...has been made more difficult by misconceptions about what seems to be the only authority, the case of the Earl of Ellesmere v. C.I.R. [1918] 2 K.B. 735: 119 L.T. 568. We were invited to consider the report in the Law Times series. But I find that there is a notable discrepancy between the......
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Duke of Buccleuch v Commissioners of Inland Revenue
...to obtain for the vendor the best price for the property". I have taken that phrase from the Judgment of Mr Justice Sankey in the Ellesmere case in 1919, 119 Law Times, p. 568, at p. 573. 11 Applying those principles here, it seems to me the hypothetical sale which we must envisage is that ......
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Spring Capital Ltd
...that, in the Court of Appeal, Lord Denning MR had relied on a passage in a decision of Sankey J in Ellesmere v IR Commrs [1918] SVC 97 and 119 LT 568. Lord Reid observed that in the Law Times report of that decision Sankey J was reported as having said that it must be envisaged that prelimi......
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Cunnane, Ag v Shannon Foynes Port Company
...LIFE OFFICE 1966 IR 1 EDENFELL HOLDINGS LTD, RE 1999 1 IR 443 INLAND REVENUE CMRS V CLAY 1914 3 KB 466 ELLESMERE CMRS OF INLAND REVENUE 1918 2 KB 735 THOMKINS & ANOR V COMMISSION FOR THE NEW TOWNS 1989 1 EGLR 24 R V ESSEX COUNTY COUNCIL EX PARTE CLEARBROOK CONTRACTORS LTD UNREP QB 3/4/19......
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