Ridge Securities Ltd v Commissioners of Inland Revenue
Jurisdiction | England & Wales |
Date | 1964 |
Court | Chancery Division |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
51 cases
-
Progress Property Company Ltd v Moore and another
...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
......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
...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
...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......
Request a trial to view additional results