Re Nichols, decd
Jurisdiction | England & Wales |
Date | 1973 |
Court | Chancery Division |
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7 cases
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Ingram and Another v Commissioners of Inland Revenue
...& Co v Singer Manufacturing Co ELR[1904] 1 KB 820 Munro v Commr of Stamp Duties (NSW) ELR[1934] AC 61 Nichols v IR Commrs WLRWLR[1974] 1 WLR 296, ChD; [1975] 1 WLR 534, CA Oakes v Commr of Stamp Duties of New South Wales ELR[1954] AC 57 Property Holding Co Ltd v Clark ELR[1948] 1 QB 630 Ram......
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Ingram and Another v Commissioners of Inland Revenue
...freehold interest and the lease must have been a benefit reserved out of it. 14A similar point had arisen in In re Nichols, deceased [1974] 1 W.L.R. 296; [1975] 1 W.L.R. 534. It was probably the view expressed by the Court of Appeal in this case which led Lady Ingram's advisers to cast th......
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Ingram and Another v Commissioners of Inland Revenue
...UNK(1912) 13 CLR 503 Lewis v Hillman ENR(1852) 3 HLC 607 Munro v Commr of Stamp Duties (NSW) ELR[1934] AC 61 Nichols v IR Commrs WLRWLR[1974] 1 WLR 296 (ChD); [1975] 1 WLR 534 (CA) Oakes v Commr of Stamp Duties of New South Wales ELR[1954] AC 57 Ramsay (WT) Ltd v IR Commrs ELR[1982] AC 300 ......
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Re Nichols, decd
...LORD JUSTICE RUSSELL 1 Mr Justice Goff will deliver the Judgment of the Court. MR JUSTICE GOFF 2 This case (reported below in 1974 1 Weekly Law Reports, 296) raises an estate duty question whether a conveyance dated and taking effect on the 24th June, 1955, by a father to his son by way of ......
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