Hill (R A.) v Permanent Trustee Company of New South Wales Ltd

JurisdictionUK Non-devolved
Judgment Date1930
Date1930
Year1930
CourtPrivy Council
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54 cases
  • Bank of Ireland v Meagher and Others
    • Ireland
    • High Court
    • 1 January 1952
    ...therefore payable to the tenant for life. Bouch v. SprouleELR, 12 App. Cas. 385 and Hill v. Permanent Trustee Co. of New South WalesELR[1930] A.C. 720 applied. Meagher, Deceased: Bank of Ireland and Meagher and Others Company - Undertaking acquired by State - Consideration paid to Company i......
  • Commissioners of Inland Revenue v Pollock & Peel, Ltd ((in Liquidation))
    • United Kingdom
    • Court of Appeal
    • 24 May 1957
    ...of Inland Revenue v.Burrell(2), [1924] 2 K.B. 52, at page 64, andHill (R.A.) v. Permanent Trustee Co. of New South Wales, Ltd., [1930] A.C. 720, at page 729, and in certain other cases. But even assuming that the payment out by the liquidator of the sum of £15,030 could be regarded as a rep......
  • First Nationwide v HM Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 18 April 2011
    ...Ch 163 George Wimpey & Co Ltd v IR Commrs TAXWLR[2009] BTC 7,003; [1975] 1 WLR 995 Hill v Permanent Trustee Co of New South Wales Ltd ELR[1930] AC 720 Hoare & Co Ltd, Re ELR[1904] 2 Ch 208 Inchyra (Baron) v Jennings ELR[1966] Ch 37 IR Commrs v Reid's Trustees ELRTAX[1949] AC 361; 30 TC 431 ......
  • Forester Maurice Labrouche v Markus Albert Frey and Others
    • United Kingdom
    • Chancery Division
    • 18 February 2016
    ...substance". He went on at 514C: "In the last analysis, the rationale underlying the general principles enunciated in Hill's case [1930] AC 720 is an endeavour by the law to give effect to the assumed intention of the testator or settlor in respect of a particular distribution to shareholde......
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1 books & journal articles
  • LEGAL CONSTRAINTS TO TOTAL RETURN INVESTMENT BY TRUSTEES
    • Singapore
    • Singapore Academy of Law Journal No. 2020, December 2020
    • 1 December 2020
    ...(1867) LR 4 Eq 295 and the UK Apportionment Act 1870 (c 35). 69 (1887) LR 12 App Cas 385. Restated in Hill v Permanent Trustee of NSW Ltd [1930] AC 720. 70 See Sinclair v Lee [1993] Ch 497. 71 Unrealised capital losses which are bound to crystallise as out of pocket losses are to be dealt w......

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