Lord Advocate v Moray (Countess)
| Jurisdiction | England & Wales |
| Date | 1905 |
| Court | House of Lords |
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6 cases
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Rank Xerox Ltd v Lane
...both parts of the Kingdom. This is certainly in accordance with principle and with authority (see Lord Advocate v. Anna Countess of Moray [1905] A.C. 531, Commissioners for the General Purposes of Income Tax for the City of London v. Gibbs [1942] A.C. 402). In Scotland no distinction is mad......
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Rank Xerox Ltd v Lane (HM Inspector of Taxes)
...parts of the Kingdom. This is certainly in accordance with principle and with authority (see Lord Advocate v. Anna, Countess of Moray [1905] AC 531; Commissioners for General Purposes of Income Tax for City of London v. Gibbs(1) [1942] AC 402). In Scotland no distinction is made between con......
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Commissioners of Inland Revenue v City of Glasgow Police Athletic Association
...11 T. C. 353, Lord President Clyde at p. 363; Lord Advocate v. Countess of MorayELR, (1905) 7 F. (H. L.) 116, Lord Dunedin at p. 122, [1905] A. C. 531, at p. 544. 10 Reference was also made to Inland Kevenue v. Yorkshire Agricultural SocietyTAX, (1927) 13 T. C. 58. 1 Peterborough Royal Foxh......
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Berkeley v Berkeley
...possible, be so interpreted as to make the incidence of its taxation the same in both countries." In Lord Advocate v. Countess of Moray, [1905], A.C. 531, 7 F. (H.L.) 116, at page 538, Lord Macnaghten says, "It must be borne in mind that the Act which your Lordships are now called upon to c......
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