Fenton's Trustee v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Judgment Date | 04 March 1938 |
| Year | 1936 |
| Date | 04 March 1938 |
| Court | Court of Appeal |
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14 cases
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Commissioners of Inland Revenue v Plummer
...his notional account with the Revenue has not, I think, been the subject of reliable decision. The case of Fenton's Trustee v. I.R.C. [1936] 2 K.B. 59 is sometimes relied upon by the Crown as an authority on this point, and though not invoked in the courts below, was deployed in this House......
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Minsham Properties Ltd v Price (Inspector of Taxes) ; Lysville Ltd v Same
... ... Mr Alan Moses QC (instructed by the Solicitor of Inland Revenue) for the Crown ... The following cases ... ELR [1945] AC 360 Paton (as Fenton's Trustee) v IR Commrs TAX (1938) 21 TC 626 Corporation ... noted, it was found as a fact by the Special Commissioners that payment of the sums standing to the credit of the ... ...
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Gareth Clark v The Commissioners for HM Revenue and Customs
...J also found assistance in what she called (at 567e-f) “the general principle laid down by the House of Lords in Paton v IRC [1938] AC 341, 21 TC 626”. The question in that case was “whether a borrower had paid interest to his bank when the latter had debited it to his account and added it ......
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Commissioners of Inland Revenue v Plummer
...concerned a corporation, the relevant case concerning an individual taxpayer isFenton's Trustee v. Commissioners of Inland Revenue(2) [1936] 2 KB 59, where the facts are closely analogous to the transaction in question here. Fenton governs the present case and the judgment of Romer L.J. was......
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