Mangin v Inland Revenue Commissioner

JurisdictionUK Non-devolved
CourtPrivy Council
Judgment Date1971
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128 cases
  • Sarawak Shell Bhd and Another v Menteri Kewangan
    • Malaysia
    • High Court (Malaysia)
    • 1 January 2001
  • CEC v Comptroller of Income Tax
    • Singapore
    • High Court (Singapore)
    • 18 June 1971
    ...Privy Council in Desmond Lees Peate v Commissioner of Taxation Commonwealth of Australia [1967] 1 AC 308 and Mangin (Owen Thomas) v IRC [1971] AC 739.If this proposition requires to be spelt out with even greater pungency and clarity I would quote the following from Gunnat p 4196 based on l......
  • Swept Away Resorts Ltd v Commissioner of Taxpayer Appeals
    • Jamaica
    • Supreme Court
    • 30 January 2006
    ...useful to recall some of the rules of interpretation to be applied which were quoted by Lord Donovan in Mangin v Income Tax Commissioner [1971] AC 739 at 746. These are: First, the words are to be given their ordinary meaning. Secondly, one has to look merely at what is clearly said. There ......
  • Re McGuckian (No 1)
    • United Kingdom
    • High Court (Northern Ireland)
    • 13 September 1994
    ...v Wesleyan and General Assurance Society TAX(1946) 30 T.C. 11, 16 per Lord Greene M.R. and Mangin v. Inland Revenue Commissioner ELR[1971] A.C. 739, 746, per Lord Donovan. The relevant Act in these cases is the Finance Act 1965, the purpose of which is to impose a tax on gains less allowabl......
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