Rae v Lazard Investment Company Ltd
| Jurisdiction | England & Wales |
| Date | 1963 |
| Court | House of Lords |
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25 cases
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First Nationwide v HM Revenue and Customs
...(in liquidation) v McNeill and JM Bodden II (1990-91) CILR 171 Quayle Munro Ltd, Re SC1992 SC 24 Rae v Lazard Investment Co Ltd WLRTAX[1963] 1 WLR 555; 41 TC 1 Singh v Board of Inland Revenue TAXWLR[2000] BTC 116; [2000] 1 WLR 1421 Spanish Prospecting Co, Re ELR[1911] 1 Ch 92 Turcan, Re ELR......
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Quigley v Harris
...1986 3 ITR 254 BOLIDEN LTD v LIBERTY MUTUAL INSURANCE CO 2007 85 OR (3D) 492 RAE (HM INSPECTOR OF TAXES) v LAZARD INVESTMENT CO 41 TC 1 GARLAND (HM INSPECTOR OF TAXES) v ARCHER-SHEE 15 TC 693 DREYFUS v THE COMMISSIONERS OF INLAND REVENUE 14 TC 560 MAJOR (INSPECTOR OF TAXES) v BRODIE & ANOR ......
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Philippi v Commissioners of Inland Revenue
...Revenue TAXWLR36 T.C. 313; [1955] 1 W.L.R. 1329Bradshaw v. Blunden (No. 2) TAX(1960) 39 T.C. 73Rae v. Lazard Investment Co. Ltd. TAXWLR41 T.C. 1; [1963] 1 W.L.R. 455Commissioners of Inland Revenue v. Frere TAXELR42 T.C. 125; [1965] A.C. 402Inchyra v. Jennings TAXELR42 T.C. 388; [1966] Ch. 3......
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Memec Plc v Commissioners of Inland Revenue
... ... (1989) 62 TC 352; [1987] BTC 3 (ChD); [1989] BTC 221 (CA) Rae (HMIT) v Lazard Investment Trust Co Ltd TAX (1963) 41 TC 1 Reed (HMIT) v Young TAXTAX (1986) 59 TC ... (HMIT) TAXTAX (1986) 59 TC 250; [1986] BTC 282 Corporation tax - Tax credit - UK company received share of profits under German "silent partnership" agreement - Whether a dividend - ... ...
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1 firm's commentaries
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Weekly Tax Update - Monday 26 March 2012
...a dividend paid from a share premium account would be regarded as a return of capital. However the case of Rae v Lazard [House of Lords, 1963 WLR 555] was cited as support for the case that whether a distribution is received as capital or income is determined not by the source from which th......