Sansom v Peay

JurisdictionEngland & Wales
Judgment Date1976
Date1976
Year1976
CourtChancery Division
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10 cases
  • Goodwin v Curtis (Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 23 July 1996
    ...by the taxpayer not as a residence but as mere temporary accommodation. Adopting the approach of Mr Justice Brightman in Sansom v PeayWLR ([1976] 1 WLR 1073, 1077) that Parliament's intention was "to exempt from liability to capital gains tax the proceeds of sale of a person's home", the co......
  • Ursa Ventures Ltd. v. Edmonton (City), 2016 ABCA 135
    • Canada
    • Court of Appeal (Alberta)
    • 11 December 2015
    ...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
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 26 September 2018
    ... ... 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 ... ...
  • Jodrey Estate v. Province of Nova Scotia and Attorneys General of British Columbia and Quebec, (1980) 32 N.R. 275 (SCC)
    • Canada
    • Canada (Federal) Supreme Court of Canada
    • 18 July 1980
    ...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......
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