Gartside v Commissioners of Inland Revenue

JurisdictionEngland & Wales
CourtHouse of Lords
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137 cases
  • The Right Hon Gloria Wesley, Dowager Countess Bathurst v (1) Michael Chantler
    • United Kingdom
    • Chancery Division
    • 16 January 2018
    ...to the speech of Viscount Dilhorne at pp.773–4. At p.773 Viscount Dilhorne cited a passage from the speech of Lord Reid in Gartside v IRC [1968] AC 553 at p.607 where Lord Reid said “ ‘In possession’ must mean that your interest enables you to claim now whatever may be the subject of the in......
  • MSM and Others (Wasted Costs, Effect of S.29(4))
    • United Kingdom
    • Upper Tribunal (Immigration and Asylum Chamber)
    • 15 January 2016
    ...of the reasonableness of the consequences of the opposing constructions may be an aid to the correct construction (see Gartside v IRC [1968] AC 553 at 612 per Lord Reid). 38 We have not found this decision straightforward but for the reasons that follow we are persuaded that the constructio......
  • Re Weir's Settlement Trusts
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 30 July 1969
    ...2 (1) (b) was but faintly urged before us, and we consider could not be sustained in the light of the decision of the House of Lords in the Gartside case. That case concerned a claim under section 43 of the 1940 Finance Act. There had been an advancement of capital to a beneficiary during t......
  • Secretary, Department of Families, Housing, Community Services and Indigenous Affairs v Elliott
    • Australia
    • Full Federal Court (Australia)
    • Invalid date
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3 books & journal articles
  • The law of contracts, trusts and corporations as criteria of tax liability.
    • Australia
    • Melbourne University Law Review Vol. 37 Nbr. 3, April - April 2014
    • 1 April 2014
    ...634,648 (Dixon J). (22) W T Ramsay v Inland Revenue Commissioners [1982] AC 300, 323-4. (23) Cf Gartside v Inland Revenue Commissioners [1968] AC 553, 617 (Lord (24) Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) (1948) 77 CLR 143, 152. See, more recently, the judgment of Tate......
  • THE INTERSECTION OF COMPANIES AND TRUSTS.
    • Australia
    • Melbourne University Law Review Vol. 43 Nbr. 3, April 2020
    • 1 April 2020
    ...411 ('Livingston), affd (1964) 112 CLR 12 (Privy Council) ('Livingston (Privy Council)'). See generally ibid 109-24 [4-030]-[4-160]. (27) [1968] AC 553. See generally Heydon, Leeming and Turner (n 12) 114-16 [4-075]-[4-080], 118-19 [4-115], 132-3 (28) (1965) 113 CLR 265 ('Latec Investments'......
  • A developed understanding of the beneficiary’s interest in commercial trusts through a comparative study of Chinese law
    • United Kingdom
    • Maastricht Journal of European and Comparative Law Nbr. 27-3, June 2020
    • 1 June 2020
    ...Property’, 122 Law Quarterly Review (2006), p. 232, 236.62. P.S. Davies and G. Virgo, Equity & Trusts, p. 485.63. Gartside v. IRC, [1968] AC 553, 617.64. P.S. Davies and G. Virgo, Equity & Trusts, p. 487.65. Commercial dealings have significantly influenced the beneficiary’s rights ......

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