Stanyforth v Commissioners of Inland Revenue

JurisdictionEngland & Wales
JudgeLord Warrington of Clyffe,Lord Atkin,Viscount Dunedin
Judgment Date13 March 1930
Judgment citation (vLex)[1930] UKHL J0313-1
Date13 March 1930
CourtHouse of Lords
Stanyforth and Another
and
Commissioners of Inland Revenue.

[1930] UKHL J0313-1

Viscount Dunedin.

Lord Warrington of Clyffe.

Lord Atkin.

House of Lords

After hearing Counsel, as well on Tuesday the 25th as on Thursday the 27th, days of February last, upon the Petition and Appeal of Edwin Wilfred Stanyforth of Kirk Hammerton Hall, in the County of York, C.B., a Colonel (retired) in His Majesty's Army, and The Honourable Egremont John Mills of St. Stephens Chambers, Telegraph Street, in the City of London, praying, That the matter of the Order set forth in the Schedule thereto, namely an Order of His Majesty's Court of Appeal, of the 28th of June 1929, might be reviewed before His Majesty the King, in His Court of Parliament, and that the said Order might be reversed, varied, or altered, or that the Petitioners might have such other relief in the premises as to His Majesty the King, in His Court of Parliament, might seem meet; as also upon the printed case of the Commissioners of Inland Revenue, lodged in answer to the said Appeal; and due consideration had this day of what was offered on either side in this cause:

It is Ordered and Adjudged, by the Lords Spiritual and Temporal in the Court of Parliament of His Majesty the King assembled, That the said Order of His Majesty's Court of Appeal, of the 28th day of June 1929, complained of in the said Appeal, be, and the same is hereby, Reversed, and that the Case be, and the same is hereby, Remitted back to the Commissioners of Inland Revenue, with a Direction to find the ad valorem stamp duty ten shillings and no more: And it is further Ordered, That the Respondents do pay, or cause to be paid, to the said Appellants the Costs incurred by them in the Courts below, and also the Costs incurred by them in respect of the said Appeal to this House, the amount of such last-mentioned Costs to be certified by the Clerk of the Parliaments: And it is also further Ordered, That the Cause be, and the same is hereby, remitted back to the King's Bench Division of the High Court of Justice, to do therein as shall be just and consistent with this Judgment.

Lord Warrington of Clyffe .

My Lords,

1

The question in this Appeal is as to the amount of the ad valorem stamp duty under S. 74 of the Finance (1909-10) Act, 1910, payable in respect of a Deed Poll dated the 16th September, 1911, whereby a partial re-settlement of the Portman family estates in Dorset, London and Middlesex was effected. The Deed Poll was executed under a joint power of revocation and new appointment contained in previous dispositions of the estates, and the appointment thereby made was expressly subject to a further exercise of such power and the Deed Poll itself also contained a fresh power of revocation and new appointment. The question is whether in assessing the value of the property conveyed or transferred by the Deed Poll the Commissioners of Inland Revenue were justified in disregarding as they did the powers of revocation and new appointment.

2

The Commissioners assessed the duty at £19,907. They were required to state a case for the opinion of the Court, and it is on the case so stated that the question is to be determined.

3

The case came on for argument before Rowlatt J., and by his order dated the 19th March, 1929, he confirmed the assessment of the Commissioners.

4

The Court of Appeal on the 28th June, 1929, by a majority (the Master of the Rolls and Slesser L.J., Lawrence L.J. dissenting) dismissed the appeal. The Appellants (the trustees of the Portman Estates) appeal to this House.

5

There are no facts or figures in dispute, and the question is purely one of principle depending on the true construction and effect of S. 74 of the Act above referred to.

6

The material part of the section is in the following terms:—

"Any conveyance or transfer operating as a voluntary disposition inter vivos shall be chargeable with the like stamp duty as if it were a conveyance or transfer on sale, with the substitution in each case of the value of the property conveyed or transferred for the amount or value of the...

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