Re Barnard. Martins Bank v Trustee
| Jurisdiction | England & Wales |
| Year | 1932 |
| Date | 1932 |
| Court | Chancery Division |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
3 cases
-
R (on the application of De Silva and Another) v Revenue and Customs Commissioners
...relevant partnerships were limited partnerships and, as such, were not legal entities separate from their members: see Re Barnard, Martins Bank v Trustee [1932] 1 Ch 269 at 272. In other words they were transparent entities for tax law purposes in the same way as general partnerships. It wa......
-
Hannover Leasing Wachstumswerte Europa Beteiligungsgesellschaft mbH and Another
...decision notice. Authorities mentioned in skeleton arguments but not referred to in the decision: Re Barnard, Martins Bank v Trustee [1932] 1 Ch 269 Jenks v Dickinson (HMIT) [1997] BTC 286 DCC Holdings (UK) Ltd v R & C Commrs [2011] BTC 13 Vanquish Properties (UK) Ltd Partnership v Brook St......
-
Vanquish Properties (UK) Ltd Partnership v Brook Street (UK) Ltd
...no distinct identity and is "… merely a combination of persons for the purposes of carrying on a particular trade or trades": Re Barnard [1932] 1 Ch 269 at 272; Lindley and Banks on Partnership at 29–01. This truism is emphasised in clause 2.2 of the partnership deed. After having made prov......