Re Duff's Settlement; National Provincial Bank Ltd v Gregson
| Jurisdiction | England & Wales |
| Date | 1951 |
| Year | 1951 |
| Court | Court of Appeal |
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18 cases
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First Nationwide v HM Revenue and Customs
...13; [2011] 1 WLR 44 Drown v Gaumont-British Picture Corp Ltd ELRUNK[1937] Ch 402; [1937] 2 All ER 609 Duff's Settlement Trusts, Re ELRELR[1951] Ch 923 (CA); [1951] Ch 721 Esso Petroleum Co Ltd v Ministry of Defence ELR[1990] Ch 163 George Wimpey & Co Ltd v IR Commrs TAXWLR[2009] BTC 7,003; ......
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The Commissioners for HM Revenue and Customs v First Nationwide
...a profit in the sense that the company got more for its shares than their nominal value.” 29. When that case reached the Court of Appeal ([1951] 1Ch 923), one finds Jenkins LJ to the same effect saying this (at p “There appears to be little doubt that if, before s. 56 of the Companies Act, ......
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HMRC v First Nationwide
...a profit in the sense that the company got more for its shares than their nominal value.” 29. When that case reached the Court of Appeal ([1951] 1Ch 923), one finds Jenkins LJ to the same effect saying this (at p “There appears to be little doubt that if, before s. 56 of the Companies Act, ......
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First Nationwide
...paid out of a share premium account is to be treated as capital and not as income. This conclusion was confirmed by the Court of Appeal [1951] Ch 923. In the High Court, at page 724, referring to Drown v Gaumont - British Picture Corp Ltd, Harman J said: It is argued for those interested in......
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