Howard de Walden (Lord) v Commissioners of Inland Revenue

JurisdictionEngland & Wales
Date1942
Year1942
CourtHouse of Lords
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23 cases
  • R v Allen
    • United Kingdom
    • House of Lords
    • 11 October 2001
    ... ... Lord Bingham of Cornhill ... Lord Nicholls of ... on 13 counts of cheating the public revenue of income tax and corporation tax. He was ... Her Majesty the Queen and the Commissioners of Inland Revenue, contrary to common law ... ...
  • Commissioners of Inland Revenue v Botnar
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 23 June 1999
    ... ... De Tchihatchef v Salerni Coupling Ltd ELR [1932] 1 Ch 330 ... Howard de Walden v IR Commrs TAX (1941) 25 TC 121 ... Investors Compensation Scheme Ltd v West Bromwich ... Ramsay (WT) Ltd v IR Commrs ELR [1982] AC 300 ... Vestey (Execs of Lord) v IR Commrs TAX (1949) 31 TC 1 ... Vestey v IR Commrs TAX (1979) 54 TC 503 ... Income tax - ... ...
  • Commissioners of Inland Revenue v Wood Bros. (Birkenhead) Ltd
    • United Kingdom
    • House of Lords
    • 18 December 1958
    ...with the observations of my noble and learned friend Lord Morton of Henryton upon what Lord Uthwatt said in the Howard de Walden case 30 Tax Cases 345. 7 I would therefore allow this appeal, but, as I understand that the majority of your Lordships think otherwise, it must be dismissed. 1. ......
  • Schmidt v Rosewood Trust
    • United Kingdom
    • Privy Council
    • 27 March 2003
    ...them to complain that the position is not transparent. As Lord Greene MR observed, giving the judgment of the court in Howard de Walden v Inland Revenue Commissioners [1942] 1 KB 389, 397 if a taxpayer plays with fire it scarcely lies in his mouth to complain of burnt fingers. However, the......
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