Sothern-Smith v Clancy (Inspector of Taxes)
| Jurisdiction | England & Wales |
| Judgment Date | 13 December 1940 |
| Date | 13 December 1940 |
| Court | Court of Appeal |
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18 cases
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McCabe v South City and County Investment Company Ltd
...1 KB 494, 1903 AC 299 PERRIN V DICKSON 14 TC 608 HANBURY, IN RE 1959 38 TC 588 ESSEX CO COUNCIL V ELLAM 1989 STC 317 SOTHERN-SMITH V CLANCY 24 TC 1 IRC V PLUMMER 1979 3 AER 775 1 Mr. Justice Francis D Murphydelivered the 30th day of July 1997[LYNCH CONC] 2The issue in this case was whether......
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Commissioners of Inland Revenue v Plummer
...the annuity agreement and was not returnable to Hovas either in whole or in part at any time. They treated the case as covered by Sothern-Smith v. Clancy (24 Tax Cases, 1) and accordingly held that the sums paid by the respondent under the annuity agreement were payments of an annuity or o......
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Commissioners of Inland Revenue v Plummer
...I do not find it possible to do this. The classic analysis of this type of transaction is the judgment of Sir Wilfrid Greene M.R. in Sothern-Smith v. Clancy [1941] 1 K.B. 276. There, on the facts, there was a strong case for saying that the annuitant or the annuitant plus the named recipie......
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Beattie v Secretary of State for Social Security
...years”. Considering the difference for tax purposes between an annuity and an annual payment which is in truth a capital payment in Southern-Smith v Clancy [1941] 1 KB 276, Goddard LJ stated, at P 21“The only principle that I can deduce from the cases is that the Court must have regard to ......
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