Petch v Gurney (Inspector of Taxes)
| Jurisdiction | England & Wales |
| Court | Court of Appeal (Civil Division) |
| Judgment Date | 27 May 1994 |
| Date | 27 May 1994 |
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34 cases
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Re McGuckian (No 1)
... ... - Whether trustee received capital or income - Income and Corporation Taxes Act, 1970, s. 478. From the date of its incorporation in the ... W. T. Ramsay Ltd. v. I.R.C.ELR[1982] A.C. 300 and Furniss (Inspector of Taxes) v. DawsonELR [1984] A.C. 474applied. Per Lord Lloyd, Lord Steyn ... ...
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Solomon v Scotland
...685; [1960] 2 All E.R. 20, referred to. (15) Payne v. Adams, [2009] NZHC 508, applied. (16) Petch v. Gurney (Inspector of Taxes), [1994] 3 All E.R. 731; [1994] S.T.C. 689, dictum of Millett, L.J. applied. (17) Pratt v. Att.-Gen. (Jamaica), [1994] 2 A.C. 1; [1993] 3 W.L.R. 995; [1993] 4 All ......
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Freddie Williams V. Ayrshire Council+william Hill
...Dumfries and Galloway - for example, at Ayr Sheriff Court. However, on the basis of the principles set out in Petch v Gurney [1994] 3 All ER 731 at pages 736 to 738, and R v Secretary of State, ex parte Jayeanthan [2001] 1 WLR 354 at pages 359 to 361 (concerning mandatory and directory prov......
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Belvedere Insurance Company Ltd ((in Liquidation)) v Caliban Holdings Ltd
...[1910] AC 444 R v Immigration Appeal Tribunal ex parte JeyeanthanUNK [1999] 3 All ER 231 Petch v Gurney (Inspector of Taxes)UNK [1994] 3 All ER 731 Insurance Act 1978, s. 31C(4) Attride-Stirling & Woloniecki—Ms. Kehine A.L. George for the Appellants Appleby Spurting & Kempe—Mr. J. Pachai—At......
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