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Re Paulin (Sir William Thomas). Re Percy Crossman

The Law Reports Cited in 15 Precedent Map Related
Vincent
JurisdictionEngland & Wales
Year1935
Date1935
CourtCourt of Appeal
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9 cases
  • Crabtree v Hinchcliffe (Inspector of Taxes)
    • United Kingdom
    • House of Lords
    • October 27, 1971
    ...for sale to the world at large-no one being excluded from making an offer if he thinks fit so to do"": In re Paulin and In re Crossman [1935] 1 K.B. 26, per Romer L.J., at page 54. "In estimating the price which might be fetched in the open market for the goodwill of the business it must be......
  • Estate of Bruce-Smith v Federal Commissioner of Taxation
    • Australia
    • High Court
    • Invalid date
  • Hinchcliffe (HM Inspector of Taxes) v Crabtree
    • United Kingdom
    • Chancery Division
    • October 27, 1971
    ...for sale to the world at large-no one being excluded from making an offer if he thinks fit so to do"": In re Paulin and In re Crossman [1935] 1 K.B. 26, per Romer L.J., at page 54. "In estimating the price which might be fetched in the open market for the goodwill of the business it must be......
  • Kommissaris van Binnelandse Inkomste v Sive Se Boedel
    • South Africa
    • Invalid date
    ...1901 E (1) Ch. at p. 288, referred to with approval in Liquidators, Union Share Agency v Hatton, 1927 AD at p. 251; Crossman's case, 1935 (1) K.B. 26 and 1937 A.C. 26, in which the dicta in the judgments and speeches are in consonance with the decision in Adelson v C.I.R., 1960 (1) SA 418. ......
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2 books & journal articles
  • Legal aspects of share watering: A comparative study
    • South Africa
    • Juta Stellenbosch Law Review No. , May 2019
    • May 30, 2019
    ...shareholder, but with the legal aspects of payment f or 1 Borland Trustees v Steel Brothers and Co [1901] 1 Ch 279; See also Re Paulin [1935] 1 KB 26; IRC v Crossman [1937] AC 26. 2 See Sutton's Hospital (1612) 10 Co Rep 1; Tillard v Brown (1668) 1 Lev 237; Salmon v Hamborough Company (1671......
  • The Balance Sheet
    • Canada
    • Irwin Books Archive Understanding Financial Statements
    • August 29, 2013
    ...of property claimable by legal action. 21 Borlands Trustee v Steel Bros & Co , [1901] 1 Ch 279 at 288, Farwell J; see also Re Paulin , [1935] 1 KB 26 (CA); IRC v Crossman , [1937] AC 26 (HL). 22 Short v Treasury Commrs , [1948] 1 KB 116. The term “shareholder” merely describes a person who ......

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