Noel v Trust and Agency Company of Australasia Ltd
| Jurisdiction | England & Wales |
| Date | 1937 |
| Court | Chancery Division |
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5 cases
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Commissioners of Inland Revenue v Ferguson
...to be treated as void rests on two English cases,Blount v. Blount [1916] 1 K.B. 230 and Noelv. Trust & Agency Co. of Australasia Ltd. [1937] Ch. 438, which are not necessarily binding in a Scottish Court. Moreover, there is no logical necessity to equiparate an agreement to pay without allo......
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Ferguson v Commissioners of Inland Revenue
...to be treated as void rests on two English cases,Blount v. Blount [1916] 1 K.B. 230 and Noelv. Trust & Agency Co. of Australasia Ltd. [1937] Ch. 438, which are not necessarily binding in a Scottish Court. Moreover, there is no logical necessity to equiparate an agreement to pay without allo......
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Ferguson v Commissioners of Inland Revenue
...of income tax" infringed the Income Tax Acts. So, merely by way of example, we find Simonds J. (as he then was) in Noel v. Trust and Agency Company of Australasia Limited [1937] Ch. 438 holding that an agreement to pay interest at 4 per cent free of income tax on sums paid in advance of cal......
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Inland Revenue v Ferguson
...treated as void rests on two English cases, Blount v. BlountELR, [1916] 1 K. B. 230, and Noel v. Trust and Agency Co. of AustralasiaELR,[1937] Ch. 438, which are not necessarily binding in a Scottish Court. Moreover, there is no logical necessity to equiparate an agreement to pay without al......
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