Hill v Gregory

JurisdictionEngland & Wales
Judgment Date21 February 1912
Date21 February 1912
CourtKing's Bench Division
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28 cases
  • Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue
    • United Kingdom
    • House of Lords
    • 5 November 1959
    ...all payments that are made annually are annual payments under Case III ( Earl Howe v. The Commissioners of Inland Revenue, 7 T.C. 289; Hill v. Gregory, 6 T.C. 39). The reason for limitation lies in the fact that for the Courts Case III annual payments have been inseparably associated with ......
  • Rank Xerox Ltd v Lane
    • United Kingdom
    • House of Lords
    • 25 October 1979
    ...question must be ejusdem generis with the specific instances given in the shape of interest of money and annuities: see Hill v. Gregory(2) 6 T.C. 39,per Hamilton J., at page 47; Earl Howe v.Commissioners of Inland Revenue(3) 7 T.C. 289,per Scrutton L.J., at page 303…(ii) The payment in ques......
  • Rank Xerox Ltd v Lane
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 12 May 1978
    ...the payment in question must be ejusdem generis with the specific instances given in the shape of interest of money and annuities:see Hill v. Gregory, 6 Tax Cases, 39, per Mr. Justice Hamilton at page 47; Earl Howe 7. Commissioners of Inland Revenue, 7 Tax Cases, 289, per Lord Justice Scru......
  • Rank Xerox Ltd v Lane (HM Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 25 October 1979
    ...question must be ejusdem generis with the specific instances given in the shape of interest of money and annuities: see Hill v. Gregory(2) 6 T.C. 39,per Hamilton J., at page 47; Earl Howe v.Commissioners of Inland Revenue(3) 7 T.C. 289,per Scrutton L.J., at page 303…(ii) The payment in ques......
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