Stamp Duties Commissioner (N.S.W.) v Perpetual Trustee Company

JurisdictionUK Non-devolved
Judgment Date1943
Date1943
CourtPrivy Council
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23 cases
  • Ingram and Another v Commissioners of Inland Revenue
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 29 July 1997
    ...Ch 206 Cochrane, Re [1905] 2 IR 626 (Div Ct); [1906] 2 IR 200 (CA) Commr of Stamp Duties of New South Wales v Perpetual Trustee Co LtdELR[1943] AC 425 Farrar v Farrars Ltd ELR(1888) 40 ChD 395 Furniss (HMIT) v Dawson ELRTAX[1984] AC 474; [1984] BTC 71 Gilbert v Commr of Internal Revenue UNK......
  • Michael Warren Ingram and Others (Appellants v The Commissioners of Inland Revenue (Respondents
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 28 July 1997
    ...Munro v. Commissioner of Stamp Duties [1934] AC 61 (PC); Commissioner of Stamp Duties of New South Wales v. Perpetual Trustee Co. Ltd. [1943] AC 425 (PC); St. Aubyn v. AG [1952] AC 15 (HL); Oakes v. Commissioner of Stamp Duties of New South Wales [1954] AC 57 (PC); and Re Nichols, decd. [19......
  • Re Harmsworth, deceased ; Barclays Bank Ltd v Inland Revenue Comissioners
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 1 March 1967
    ...which did not become an interest in possession until Lady Harmsworth died. It is very different from Commissioner for Stamp Duties of New South Wales, v. Perpetual Trustee Co. Ltd. 1943 Appeal Cases, page 425, where the donee assumed possession at once of the income of the fund. In any case......
  • Buzzoni v Revenue and Customs Comrs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 19 December 2013
    ...interest was not comprised in the gift. He cites as an expression of his reasoning Lord Russell in Commissioner of Stamp Duties for New South Wales v Perpetual Trustee Co. Ltd [1943] A.C.245: "…the entire exclusion from possession and enjoyment of the beneficial interest in property which i......
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