Sansom v Peay
| Jurisdiction | England & Wales |
| Judgment Date | 1976 |
| Date | 1976 |
| 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
9 cases
-
Goodwin v Curtis (Inspector of Taxes)
...TAXTAX(1992) 65 TC 532; [1993] BTC 52 Levene v IR CommrsELR [1928] AC 217 Sansom & Anor (Ridge Settlement Trustees) v Peay (HMIT)TAX(1976) 52 TC 1 Capital gains tax - Private residence relief - Farmhouse purchased by company as part of property for development - Taxpayer purchased farmhouse......
-
Ursa Ventures Ltd. v. Edmonton (City), 2016 ABCA 135
...Dickson, J.; Lenz v. Sculptoreanu , 2016 ABCA 111, ¶ 4 ("A court may never [give the text an implausible meaning]"); Sansom v. Peay , [1976] 3 All E.R. 375, 379 (Ch. D.) ("it would not be permissible for me to construe sub-s (9) in a manner which I thought was fair or reasonable unless the ......
-
The Commissioners for HM Revenue and Customs v Desmond Higgins
...The purpose of main residence relief was correctly identified by the FTT at [6(2)] of its decision by reference to Sansom v Peay [1976] 1 WLR 1073 at p1077 B-C where Brightman J “The general scheme of section 29 [as it then was] is to exempt from liability to capital 45 gains tax proceeds o......
-
Jodrey Estate v. Province of Nova Scotia and Attorneys General of British Columbia and Quebec, (1980) 32 N.R. 275 (SCC)
...1, consd. [para. 87]. Corporation of the City of Toronto v. John Russell, [1908] A.C. 493, consd. [para. 93]. Sansom et al. v. Peay, [1976] 3 All E.R. 375, consd. [para. Re J. Bibby & Sons Ltd. Pensions Trust Deed, Davies v. Inland Revenue Commissioners, [1952] 2 All E.R. 483, consd. [p......
Request a trial to view additional results