Partington v Attorney General

JurisdictionEngland & Wales
Year1865
Date1865
CourtHouse of Lords

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38 cases
  • Bolton (Elaine Yvonne) v Commissioner of Stamp Duty and Transfer Tax
    • Jamaica
    • Court of Appeal (Jamaica)
    • 26 March 1999
    ...it." 48 The rule of strict interpretation enunciated by Rowlatt J, applies equally to the Crown and the subject. Lord Cairus in Parkington v Attorney General (1869) LR 4 HL 100 said at p. 122: "If the person sought to be taxed comes within the letter of the law he must be taxed, however gr......
  • McGrath v McDermott
    • Ireland
    • Supreme Court
    • 7 July 1988
    ...(5) 1966 3 All E.R. 77 (6) Revenue Commissioners -v- Doorley, Bishop of Elphin ( 1933 I.R.) 750. (7) Partington -v- Attorney General L.R. 4 H.L. 100 at 122. (8) In course of argument Counsel expressly conceded that a like approach must be brought by the Revenue to a scheme which had no gai......
  • MacAonghusa v Ringmahon Company
    • Ireland
    • High Court
    • 26 November 1999
    ...DUKE OF WESTMINSTER 1936 AC 1 O'SULLIVAN V P LTD 3 ITC 255 REVENUE COMMISSIONERS V DOORLEY, BISHOP OF ELPHIN 1933 IR 750 PARTINGTON V AG LR 4 HL 100 MALLALIEU V DRUMMOND (INSPECTOR OF TAXES) 1983 STC 655 INCOME & CORPORATION TAXES ACT 1970 S130(a) (UK) STRONG & CO OF ROMSEY LTD V WOODIFI......
  • Keogh v CAB and Revenue Commissioners
    • Ireland
    • High Court
    • 20 December 2002
    ...ORDER 1979 SI 57/1979 ART 12 PESCA VALENTIA V MIN FISHERIES (NO 2) 1990 2 IR 323 KEARNS V DILLON 1997 3 IR 287 PARKINGTON V AG 1869 LR 4 HL 100 TENNANT V SMITH 1892 AC 150 CRIMINAL ASSETS BUREAU (CAB) V MCDONOUGH UNREP SUPREME 20.12.2000 2000/5/1609 Synopsis: JUDICIAL REVIEW Income tax As......
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1 books & journal articles
  • Tax uncertainty.
    • Australia
    • Melbourne University Law Review Vol. 33 No. 3, December 2009
    • 1 December 2009
    ...hearing the matter were party. (60) (1937) 57 CLR 233, 239. (61) [1936] AC 1, 24-5 (Lord Russell), quoting Partington v A-G (UK) (1869) LR 4 HL 100, 122 (Lord (62) Sir Anthony Mason, 'Taxation Policy and the Courts' (1990) 2(4) CCH Journal of Australian Taxation 40; Justice D Graham Hill, "......