Peay (Inspector of taxes) v Newton

JurisdictionEngland & Wales
Judgment Date26 November 1970
Date26 November 1970
CourtChancery Division
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9 cases
  • Koenigsberger v Mellor (Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 11 Mayo 1993
    ...of Taxes) TAX(1918) 7 TC 134 Northend (HMIT) v White & Leonard & Corbin Greener and OrsTAX(1975) 50 TC 121 Peay (HMIT) v Newton TAX(1970) 46 TC 653 Income tax - Retirement annuity relief - Income received from Lloyd's syndicates by an external Name - Whether "income derived by him from the ......
  • Northend v White & Leonard and Corbin Greener
    • United Kingdom
    • Chancery Division
    • Invalid date
    ...White v. Franklin 42 T.C. 283; [1965] 1 W.L.R. 492; Brown v. Commissioners of Inland Revenue 42 T.C. 42; [1965] A.C. 244; Peay v.Newton 46 T.C. 653; [1971] 1 W.L.R. 133; Hart v.Sangster 37 T.C. 231; [1957] Ch. 329; Owen v.Sassoon (1951) 32 T.C. 101; F.S. Securities Ltd. v.Commissioners of I......
  • Lawrance v Ridsdale's Executrix
    • United Kingdom
    • Chancery Division
    • 27 Febrero 1976
    ...Counsel submitted that the annuity was something that Mr. Ridsdale had worked for since 1946. (6) Counsel referred to Peay v. Newton(3)[1971] 1 W.L.R. 133. In this case a hairdresser sold her business and received a sum in respect of goodwill which under the then legislation was treated as ......
  • Koenigsberger v Mellor (Inspector of Taxes)
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 17 Marzo 1995
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