Oakes v Commissioner of Stamp Duties (Nsw)

JurisdictionUK Non-devolved
Judgment Date1952
Date1952
CourtPrivy Council
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20 cases
  • Re Nichols, decd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 20 December 1974
    ...entered into by the donee collaterally and in reference to the gift". Those last words are significant. 20 In Oakes v. Commissioners of Stamp Duties of New South Wales (1954 Appeal Cases, 57), the donor executed a declaration of trust of certain grazing property in favour of himself and his......
  • Michael Warren Ingram and Others (Appellants v The Commissioners of Inland Revenue (Respondents
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 28 July 1997
    ...Perpetual Trustee Co. Ltd. [1943] AC 425 (PC); St. Aubyn v. AG [1952] AC 15 (HL); Oakes v. Commissioner of Stamp Duties of New South Wales [1954] AC 57 (PC); and Re Nichols, decd. [1974] 1 WLR 295 (Walton J), [1975] 1 WLR 534 (CA). Of these authorities the only two which deal with a simult......
  • Ingram and Another v Commissioners of Inland Revenue
    • United Kingdom
    • Chancery Division
    • 17 May 1995
    ...ELR[1934] AC 61 Nichols v IR Commrs WLRWLR[1974] 1 WLR 296, ChD; [1975] 1 WLR 534, CA Oakes v Commr of Stamp Duties of New South Wales ELR[1954] AC 57 Property Holding Co Ltd v Clark ELR[1948] 1 QB 630 Ramsay (WT) Ltd v IR Commrs ELR[1982] AC 300 Rye v Rye ELR[1962] AC 496 St Aubyn & Ors v ......
  • Buzzoni and Others v HMRC
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 19 October 2012
    ...of Stamp DutiesELR [1934] AC 61 Nichols (dec'd), ReWLR [1975] 1 WLR 534 Oakes v Commissioner of Stamp Duties of New South WalesELR [1954] AC 57 Inheritance tax - Gift with reservation - Underlease - Covenants - Underlease gifted to settlement - Underlease containing covenants from donee mir......
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