Hughes v Bank of New Zealand

JurisdictionEngland & Wales
Judgment Date04 March 1938
Date04 March 1938
Year1936
CourtHouse of Lords
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37 cases
  • Cenlon Finance Company Ltd v Ellwood
    • United Kingdom
    • House of Lords
    • 1 March 1962
    ...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
    • United Kingdom
    • King's Bench Division
    • 26 November 1945
  • Strand Futures and Options Ltd v Vojak
    • United Kingdom
    • Chancery Division
    • 7 February 2003
    ...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......
  • Cenlon Finance Company Ltd v Ellwood
    • United Kingdom
    • Chancery Division
    • Invalid date
    ...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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