Mersey Docks and Harbour Board v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Year | 1897 |
| Date | 1897 |
| Court | Court of Appeal |
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5 cases
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First Nationwide v HM Revenue and Customs
...Trust plc (No. 4) [1999] CLC 417 Memec plc v IR Commrs TAXTAX[1998] BTC 251; 71 TC 77 Mersey Docks & Harbour Board v IR Commrs ELR[1897] 2 QB 316 Omni Securities Ltd (No. 5), Re (2000) CILR 187 Parksho v Singh ELR[1968] P 233 Prospect Properties Ltd (in liquidation) v McNeill and JM Bodden ......
- George Wimpey & Company Ltd v Commissioners of Inland Revenue
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The Commissioners for HM Revenue and Customs v First Nationwide
...whereby a life insurance policy (that is, a newly created chose in action) was acquired, to Mersey Docks & Harbour Board v IRC [1897] 2 QB 316 at p 317 where in the context of stamp duty the payment for the grant of an annuity was a purchase of the annuity and to Wimpey v IRC [1975] 1 WLR 9......
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HMRC v First Nationwide
...whereby a life insurance policy (that is, a newly created chose in action) was acquired, to Mersey Docks & Harbour Board v IRC [1897] 2 QB 316 at p 317 where in the context of stamp duty the payment for the grant of an annuity was a purchase of the annuity and to Wimpey v IRC [1975] 1 WLR 9......
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