National Pari-Mutuel Association Ltd v The King

JurisdictionEngland & Wales
Year1930
Date1930
CourtCourt of Appeal
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10 cases
  • Woolwich Equitable Building Society v Commissioners of Inland Revenue
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 22 May 1991
    ...earlier years of refusing to make payment and arguing the matter in court, they must be taken to have paid voluntarily. 48In National Pari-Mutuel Association v. R. (1930) 47 T.L.R. 110 the Company, without objection, paid betting duty to operate a totalisator. Later another Company, on ide......
  • R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 22 May 1991
    ...v Macferlan ENRENR(1760) 2 Burr 1005; 97 ER 676 Muinski v Dodds UNK(1985) 62 ALR 429 National Pari-Mutuel Association Ltd v The King (1930) 47 TLR 110 O'Sullivan & Anor v Management Agency and Music Ltd & OrsELR[1985] QB 428 Paal Wilson & Co AS v Partenreederei Hannah BlumenthalELR[1983] 1 ......
  • Woolwich Equitable Building Society v Commissioners of Inland Revenue
    • United Kingdom
    • House of Lords
    • 20 July 1992
    ...and was recoverable under the principles of the judgments in Morgan v. Palmer. 26In National Pari-Mutual Association Ltd. v. The King (1930) 47 T.L.R. 110 the suppliant company claimed repayment of betting duty which they had paid for three years in respect of the operation of a totalisator......
  • John Fairfax & Sons Pty Ltd v Federal Commissioner of Taxation
    • Australia
    • High Court
    • Invalid date
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1 books & journal articles
  • The Rise and Fall of the Mistake of Law Rule
    • Ireland
    • Trinity College Law Review No. III-2000, January 2000
    • 1 January 2000
    ...paid into the account of a customer of the bank in the belief that he was still alive, when in fact he was dead, were recovered. 2 2 (1930) 47 TLR 110. 23 See also Holt v. Markham [1923] 1 KB 504; Sharp Bros and Knight v. Chant [1917] 1 KB 771, where the landlord of a property agreed with h......

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