Re Cassel. Public Trustee v Mountbatten
| Jurisdiction | England & Wales |
| Date | 1926 |
| Year | 1926 |
| Court | Chancery Division |
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12 cases
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Re Tapp.; Gonville and Caius College Cambridge v Commissioners of Inland Revenue
...interesting to note that, in accordance with the official practice then followed, for which support is to be found in In re ( Cassel 1927 2 Chancery, page 275) and In re ( Duke of Norfolk 1950 Chancery, page 467, in the Court of Appeal), estate duty was claimed and paid on her death under s......
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O'Brien (HM Inspector of Taxes) v Benson's Hosiery (Holdings) Ltd
...There are two estate duty cases that show that non-assignability is no barrier to the ascertainment of a market value:In re Cassel [1927] 2 Ch 275; Inland Revenue Commissioners v. Crossman [1937] AC 26: see perViscount Hailsham L.C. at page 40. Nokes v. Doncaster Amalgamated Collieries Ltd.......
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Public Trustee v Commissioners of Inland Revenue
...Court should feel bound to follow not only the decision but the dicta of Lord Macnaghten in that case. But I will refer to In re Cassel. Public Trustee v. Mountbatten [1927] 2 Ch. 275 for a particular reason. That case illustrates in a special degree the importance of putting an end to the......
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Betts Brown's Trustees v Whately Smith
...v. LockerELR, [1898] 2 Ch. 643. 15 57 and 58 Vict. cap. 30. 16 [1914] A. C. 765. 17 1936 S. C. (H. L.) 20. 18 [1899] A. C. 198. 19 [1927] 2 Ch. 275. 20 [1914] A. C. 765. 21 [1914] A. C. 765. 22 1916 S. C. 299. 23 [1903] 2 Ch. 116. 24 [1907] 1 Ch. 385. 26 [1896] 1 Ch. 257. 27 [1916] 2 Ch. 39......
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