Hughes v Bank of New Zealand
Jurisdiction | England & Wales |
Judgment Date | 04 March 1938 |
Date | 04 March 1938 |
Year | 1936 |
Court | House of Lords |
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37 cases
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Cenlon Finance Company Ltd v Ellwood
...the standard rate for the year in which the amount payable becomes due. 7There is no resemblance here, my Lords, to such cases as Hughes v. Bank of New Zealand [1938] A. C. 366, where in respect of certain securities specific and express exemption from tax was 8It is however upon observati......
- Commissioners of Inland Revenue v Australian Mutual Provident Society
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Strand Futures and Options Ltd v Vojak
...giving rise to a chargeable gain. By way of analogy, he relied upon the reasoning of the Court of Appeal and the House of Lords in Hughes v Bank of New Zealand [1937] 1KB 419 (CA), [1938] AC 366 (HL). The relevant facts were that the Bank of New Zealand, which was not resident or ordinarily......
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Cenlon Finance Company Ltd v Ellwood
...Revenue, TAX18 T.C. 332.Rex v. Special Commissioners of Income Tax (ex parte Elmhirst),TAX20 T.C. 381.Hughes v. Bank of New Zealand, TAX21 T.C. 472.Patuck v. Lloyd, TAX26 T.C. 284.Canadian Eagle Oil Co., Ltd. v. The King, TAX27 T.C. 205.Commissioners of Inland Revenue v. Trustees of Joseph ......
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