Venables v Hornby (Inspector of Taxes)
| Jurisdiction | England & Wales |
| Judgment Date | 14 June 2001 |
| Neutral Citation | [2001] EWHC 408 (Ch) |
| Date | 14 June 2001 |
| Court | Chancery Division |
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10 cases
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Venables v Hornby (Inspector of Taxes)
...inter alia, when allowing the Crown's appeal against Mr Justice Lawrence Collins in the Chancery Division (The Times July 11, 2001; (2002) ICR 81) who had rejected the Crown's appeal against a special commissioner's decision in favour of the taxpayer, David John Venables, relating to an ass......
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IBM United Kingdom Holdings Ltd and Another v Stuart Dalgleish and Others
...the interpretation of the Rules. 539 Mr Short has referred to Hoover v Hetherington [2000] PLR 297 (Pumfrey J) and to Venables v Hornby [2003] 1 WLR 3022 (CA) to demonstrate the impact of the statutory provisions on the interpretation of pension scheme rules. I do not find Hoover of any ass......
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Venables v Hornby (Inspector of Taxes)
...health" as required by the rules of the scheme. On the taxpayer's appeal and the revenue's cross-appeal the judge (Lawrence Collins J) [2002] ICR 81 upheld the commissioner's finding that the taxpayer had retired but reversed his finding that he was not then in normal health and discharged ......
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Gareth Clark v The Commissioners for HM Revenue and Customs
...health questions, but he went on to consider it obiter.” 66 In the course of that consideration, Lawrence Collins J had concluded ( [2001] STC 1221, at [37]) that there was no taxable payment for the purposes of section 600 if each of the following three conditions was satisfied: “that the ......
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2 books & journal articles
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Table of Cases
...Inland Revenue Commissioners v John Lewis Properties plc [2002] EWCA Civ 1869, [2003] Ch 513, [2003] 2 WLR 1196, [2003] STC 117, CA; [2001] EWHC 408 (Ch), [2002] 1 WLR 35, [2001] STC 1118, [2001] BTC 213 166 Investors Compensation Scheme Ltd v West Bromwich Building Society (No 1) [1998] 1 ......
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Assignment of Benefit
...… (xix) ‘Possession’ includes receipt of rents and profits or the right to receive the same … 30 Grant v Edmondson [1931] 1 Ch 1. 31 [2001] EWHC 408 (Ch), [2002] 1 WLR 35. This aspect was not appealed; see [2002] EWCA Civ 1869, [2003] 2 WLR 1196. 32 [2001] EWHC 408 (Ch), [2002] 1 WLR 35 at ......