Singer v Williams
| Jurisdiction | England & Wales |
| Year | 1921 |
| Date | 1921 |
| Court | House of Lords |
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75 cases
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Westminster Bank Executor and Trustee Company (Channel Islands) Ltd v National Bank of Greece S.A.
...as being "income arising from securities out of the United Kingdom". The word "securities" in this context was defined by Lord Cave in Singer v. Williams, 1921 1 A.C. at page 49: "The word denotes a debt or claim, the payment of which is in some way secured. The security would generally con......
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Moloney (Inspector of Taxes) v Aib
...CASE 1897 AC 11 REID'S TRUSTEES V CMRS OF INLAND REVENUE 14 TC 512 SUCCESSION ACT 1965 S10 SUCCESSION ACT 1965 S10(3) WILLIAMS V SINGER 1921 1 AC 65, 1920 7 TC 387 Synopsis: REVENUE Income tax Personal representative - Liability - Administration of estate incomplete - Defendant executors r......
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Rajabali Jumabhoy and Others v Ameerali R Jumabhoy and Others
...natural meaning, and in that sense it means investments, including stocks or shares in companies, public or private. In Singer v Williams [1921] 1 AC 41, at p 49, Viscount Cave said: The normal meaning of the word `securities` is not open to doubt. The word denotes a debt or claim the payme......
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Reid's Trustees v IRC
...were assessable to tax on the whole interest, under Rule 1 of the Miscellaneous Rules applicable to Schedule D. Williams v. Singer, [1921] 1 A. C. 65, and Baker v. Archer-SheeELR, [1927] A. C. 844, commented The trustees of the late Alexander Reid appealed to the Commissioners for the Gener......
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3 books & journal articles
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List of cases
...107Ship Strandhill v Walter W Hodder Co Inc) [1926] SCR 680Simon v Philip Morris Incorporated 124 F Supp 2d 46 (2000) Singer v Williams [1921] 1 AC 41 Sir James Smith’s Case (1741) 90 ER 730Sisson v Ruby 497 US 358 (1990)Skageth Food Stores v the Bavois 43 F Supp 109 (1942)Skulptor Vuchetic......
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Conclusion : reconceptualising the maritime lien and the conflict of laws
...Can We Locate an Identifiable Boundary?” (2003) Adelaide Law Review 15.213 See Salmond, op cit n 131, at 272.214 Singer v Williams [1921] 1 AC 41 at 57. See also General Motors Acceptance Corporation Australia v Southbank Traders Pty Ltd (2007) 227 CLR 305 at [20]; L Aitken, “The Equitable......
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Tax Nexus
...( sub nom Holden v MNR ), [1933] AC 526 (trust taxed on undistributed income whether beneficiaries resident or not); Williams v Singer , [1921] 1 AC 65 (HL) (trust not taxed on foreign dividends received for non-resident beneficiary); IRC v Gull , [1937] 4 All ER 290 (KB) (English charita......