Lupton v F.A. & A.B. Ltd
| Jurisdiction | England & Wales |
| Date | 1968 |
| Year | 1968 |
| Court | Chancery Division |
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19 cases
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MacCarthaigh v D
...367; [1954] 2 All E.R. 753 (C.A.); [1956] A.C. 58; [1955] 3 W.L.R. 671; [1955] 3 All E.R. 493, H.L. Lupton v. F.A. and A.B. Ltd. [1968] 1 W.L.R. 1401; [1968] 2 All E.R. 1042; [1969] 1 W.L.R. 1627; [1969] 3 All E.R. 1034; [1972] A.C. 634; [1971] 3 W.L.R. 670; [1971] 3 All E.R. 948; 47 T.L. 5......
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Lupton (HM Inspector of Taxes) v F.A. & A.B. Ltd
...by-paths. And we should not place too much emphasis on a word here or there in the speeches. I agree with the way Megarry J. put it, [1968] 1 W.L.R. 1401, at page 1423(1). Put shortly, it comes to this: if the transaction is in truth a transaction in the nature of trade, it does not cease t......
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Ensign Tankers (Leasing) Ltd v Stokes
...that of a trading transaction." 104 And, at p. 648, he quoted with approval the following remarks of Megarry J. at first instance [1968] 1 W.L.R. 1401, 1419: "On the other hand, if the greater part of the transaction is explicable only on fiscal grounds, the mere presence of elements of tra......
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Thomson v Gurneville Securities Ltd
...clearly, in the light ofFinsbury Securities Ltd. v. Bishop(5) 43 T.C. 591, they were not so bound. In Lupton v. F.A. & A.B. Ltd.(6) [1968] 1 W.L.R. 1401 both sides accepted that the question was one of law; but Megarry J. added: "as, indeed, theFinsbury case… goes far to establish": see pag......
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