Mangin v Inland Revenue Commissioner
Jurisdiction | UK Non-devolved |
Judgment Date | 1971 |
Date | 1971 |
Year | 1971 |
Court | Privy Council |
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146 cases
- Sarawak Shell Bhd and Another v Menteri Kewangan
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CEC v Comptroller of Income Tax
...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......
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Swept Away Resorts Ltd v Commissioner of Taxpayer Appeals
...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 ......
- Palm Oil Research & Development Board Malaysia v Premium Vegetable Oils Sdn Bhd
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