Salvesen's Trustees v Commissioners of Inland Revenue
| Jurisdiction | Scotland |
| Year | 1930 |
| Date | 1930 |
| Court | Court of Session (Outer House) |
-
- 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
21 cases
-
Re Lynall, decd
...v. Jameson [1905] 2 I.R. 218 and the reasoning in that case had guided practice in subsequent years. (See also Salvesen's Trustees v. Inland Revenue [1930] Scots Law Times 387). It has been open to Parliament at any time since since 1936 to amend section 7 subsection (5) of the Finance Act,......
-
UBS AG and DB Group Services (UK) Limited v The Commissioners for HM Revenue and Customs
...duty when it was the subject of several leading cases, including Attorney General v Jameson [1905] 2 IR 218, Salvesen’s Trustees v IRC (1930) SLT 387, IRC v Crossman [1937] AC 26 and In Re Lynall, deceased [1972] AC Lord Walker then continued: “23. All these cases … were concerned with the ......
-
Couch (Inspector of Taxes) v Administrators of the estate of Caton, deceased
...cent stake in a company where a very high standard of information would be required. He also referred to Salvesen's Trustees v IR Commrs1930 SLT 387 but distinguished that case on the grounds that the facts adduced were a common assumption between the parties. In Lynallboth decisions were t......
-
Executors of MacArthur v HM Revenue and Customs
...In re LynallTAX(1971) 47 TC 375 at 377, 386-88, 391, 413, Holt v IR Commrs[1953] 1 WLR 1488 at 1492, and 1501, Salvesen's Trs v Jamison 1930 SLT 387 and (1930) 7 ATC 43 at 46, 47, 54, In re Thornley (1928) 7 ATC 178 at 181, In re Courthope (1928) 7 ATC 538, Caton v CouchSCD(1995) Sp C 6, Wa......
Request a trial to view additional results