Partington v Attorney General
| Jurisdiction | England & Wales |
| Year | 1865 |
| Date | 1865 |
| Court | House of Lords |
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41 cases
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Bolton (Elaine Yvonne) v Commissioner of Stamp Duty and Transfer Tax
...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......
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McGrath v McDermott
...(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......
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MacAonghusa v Ringmahon Company
...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......
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Revenue Commissioners v O'Flynn Construction Ltd & O'Flynn
...[2010] FCA 124; Saatchi & Saatchi Advertising Ltd v McGarry [1998] 2 IR 562; AG v Carlton Bank [1899] 2 QB 155; Partington v AG [1869] LR 4 HL 100; IR Commissioners v Wesleyan & General Assurance Society [1946] 2 All ER 749; Burmah Oil v Bank of England [1980] AC 1090; Cape Brandy Syndicat......
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2 books & journal articles
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Should Corporate Tax Avoidance Be Criminalised?
...Avoidance’ [2012] Oxford University Centre for Business Taxation 1, 3 accessed 18 December 2014, 9. 50 Partington v Attorney General (1869) L.R. 4 H.L. 100, 122. 51ibid 122. 52 Cape Brandy Syndicate v IRC [1921] 1 KB 64. 53ibid 71. 97! S.S.L.R Should Corporate Tax Avoidance Be Criminalised?......
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Tax uncertainty.
...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, "......