Lumsden v Commissioners of Inland Revenue

JurisdictionEngland & Wales
Judgment Date01 January 1915
CourtHouse of Lords (England and Scotland)
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28 cases
  • Commissioners of Inland Revenue v Trustees of Sir John Aird's Settlement
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 25 July 1983
    ...case, however, is in saying that the legislature had any "obvious" intention. As Viscount Haldaneobserved in Lumsden v. I.R. Commrs. ELR[1914] A.C. 877 at p. 892: It is no doubt true that there are cases of construction where the natural meaning of the words of a statute is rejected and ano......
  • R SATU v London Borough of Hackney
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 6 December 2002
    ...a statute, it must be read as a whole so as to give effect to Parliament's intention: Lumsden v The Commissioners of Inland Revenue (1914) AC 877. One cannot therefore simply focus one's attention on schedule 9 and ignore the wording of section 95(13). 20 Initially, at least, the appellant'......
  • Manickam and Others v PP
    • Malaysia
    • High Court (Malaysia)
    • 1 January 1981
  • General Motors Acceptance Corporation (U.K.) Ltd v Commissioners of Inland Revenue
    • United Kingdom
    • Chancery Division
    • 1 April 1985
    ...Church Commissioners for England TAX50 T.C. 516Aberdeen Construction Group Ltd. v. I.R. Commrs. TAX52 T.C. 281Lumsden v. I.R. Commrs. ELR[1914] A.C. 877Corporation of Birmingham v. Barnes TAX19 T.C. 195. 6. Following our Decision in principle, figures were agreed between the parties on 27 M......
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