Ridge Securities Ltd v Commissioners of Inland Revenue

JurisdictionEngland & Wales
Date1964
CourtChancery Division
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51 cases
  • Progress Property Company Ltd v Moore and another
    • United Kingdom
    • Supreme Court
    • 8 December 2010
    ...to call it. The court looks at the substance rather than the outward appearance." Similarly Pennycuick J observed in Ridge Securities Ltd v Inland Revenue Commissioners [1964] 1 WLR 479, 495, "A company can only lawfully deal with its assets in furtherance of its objects. The corporators m......
  • Cairns v MacDiarmid
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 17 December 1982
    ......P. Goldsmith (instructed by the Solicitor of Inland Revenue) for the Crown. Before: Donaldson M.R., Kerr L.J. ...Mr. Cairns therefore appealed to the Special Commissioners. In May 1979 when the matter came before the ...Bunny ENR(1854) 1 K. & J. 216 and Corinthian Securities Ltd. v. Cato TAX(1969) 46 T.C. 93). I would personally wish ... loan of £37,740 for less than a week is "grotesque" (Ridge Securities Ltd. v. I.R. Commrs. TAX(1963) 44 T.C. 373), ......
  • MacCarthaigh v D
    • Ireland
    • High Court
    • 1 January 1986
    ...Antoin MacCarthaigh, (Inspector of Taxes) Appellant and D. Respondent Cases mentioned in this report:— Ridge Securities Ltd. v. I.R.C. [1964] 1 W.L.R. 479; [1964] 1 All E.R. 275; 44 T.C. 373. Corportion of Birmingham v. Barnes [1935] A.C. 292; [1934] 1 K.B. 484; 19 T.C. 195. Mara (Inspector......
  • Mark Simon Reynolds (as Liquidator of CSB 123 Ltd) v Caroline Stanbury
    • United Kingdom
    • Chancery Division
    • 23 September 2021
    ...substance rather than the outward appearance’ Similarly Pennycuick J observed in Ridge Securities Ltd v Inland Revenue Commissioners [1964] 1 WLR 479, 495, ‘A company can only lawfully deal with its assets in furtherance of its objects. The corporators may take assets out of the company by......
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