Riley v Coglan
| Jurisdiction | England & Wales |
| Judgment Date | 14 July 1967 |
| Date | 14 July 1967 |
| Court | Chancery Division |
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5 cases
- Director-General of Inland Revenue v R
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Pritchard v Arundale
...v. Mayes TAXELR38 T.C. 673; [1960] A.C. 376Jarrold v. Boustead TAXWLR41 T.C. 701; [1964] 1 W.L.R. 1357Riley v. Coglan TAXWLR44 T.C. 481; [1967] 1 W.L.R. 1300 9. We, the Commissioners who heard the appeal, held that it succeeded. We applied the test laid down by Upjohn J. in Hochstrasser v.M......
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Pritchard (HM Inspector of Taxes) v Arundale
...v. Mayes TAXELR38 T.C. 673; [1960] A.C. 376Jarrold v. Boustead TAXWLR41 T.C. 701; [1964] 1 W.L.R. 1357Riley v. Coglan TAXWLR44 T.C. 481; [1967] 1 W.L.R. 1300 9. We, the Commissioners who heard the appeal, held that it succeeded. We applied the test laid down by Upjohn J. in Hochstrasser v.M......
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Melon v Hector Powe Ltd
...might be drawn by the express statement in the missives that no sale of the business was involved. "In Kenmir Ltd. v. FrizzellUNK, [1968] 1 All E.R. 314 the Queen's Bench Division accepted and applied the principles applied in Rencoule and in Ault.They pointed out that express assignment of......
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