Vestey v Commissioners of Inland Revenue (no 1)
Jurisdiction | UK Non-devolved |
Judge | Lord Wilberforce,Viscount Dilhorne,Lord Salmon,Lord Edmund-Davies,Lord Keith of Kinkel |
Judgment Date | 22 November 1979 |
Judgment citation (vLex) | [1979] UKHL J1122-2 |
Date | 22 November 1979 |
Court | House of Lords |
Lord Wilberforce
Viscount Dilhorne
Lord Salmon
Lord Edmund-Davies
Lord Keith of Kinkel
House of Lords
Upon Report from the Appellate Committee to whom was referred the Cause R. A. Vestey against Commissioners of Inland Revenue et e contra, Lord Vestey against Commissioners of Inland Revenue et e contra, Baddeley against Commissioners of Inland Revenue et e contra, Payne against Commissioners of Inland Revenue et e contra, M. W.Vestey against Commissioners of Inland Revenue et e contra, and E. H. Vestey against Commissioners of Inland Revenue et e contra (Consolidated Appeals and Cross Appeals), That the Committee had heard Counsel as well on Monday the 23rd, Tuesday the 24th, Wednesday the 25th, Thursday the 26th and Monday the 30th days of July last upon the Petition and Appeal of the Commissioners of Inland Revenue of Somerset House, Strand, London W.C.2, praying that the matter of the Orders set forth in the Schedule thereto, namely an Order of the Chancery Division of Her Majesty's High Court of Justice of the 29th day of July 1977 so far as therein stated to be appealed against and an Order of the Chancery Division of Her Majesty's High Court of Justice of the 26th day of May 1978 so far as therein stated to be appealed against might be reviewed before Her Majesty the Queen in Her Court of Parliament and that the said Orders so far as aforesaid might be reversed, varied or altered or that the Petitioners might have such other relief in the premises as to Her Majesty the Queen in Her Court of Parliament might seem meet; as also upon the Petition and Cross Appeal of Ronald Arthur Vestey of Thurlow Hall, Great Thurlow, Suffolk praying that the matter of the Order set forth in the Schedule thereto, namely an Order of the Chancery Division of Her Majesty's High Court of Justice of the 29th day of July 1977 so far as regards the words "And this Court Orders the said Commissioners to adjust as may be appropriate in accordance with the Judgment of this Court (a transcript whereof is being filed with this Order) the assessments to Income Tax and Surtax for the years 1963/64, 1964/65, 1965/66 and 1966/67" might be reviewed before Her Majesty the Queen in Her Court of Parliament and that the said Order so far as aforesaid might be reversed, varied or altered or that the Petitioners might have such other relief in the premises as to Her Majesty the Queen in Her Court of Parliament might seem meet; as also upon the Petition and Appeal of the Commissioners of Inland Revenue of Somerset House, Strand, London W.C.2, praying that the matter of the Orders set forth in the Schedule thereto, namely an Order of the Chancery Division of Her Majesty's High Court of Justice of the 29th day of July 1977 so far as therein stated to be appealed against and an Order of the Chancery Division of Her Majesty's High Court of Justice of the 26th day of May 1978 so far as therein stated to be appealed against might be reviewed before Her Majesty the Queen in Her Court of Parliament and that the said Orders so far as aforesaid might be reversed, varied or altered or that the Petitioners might have such other relief in the premises as to Her Majesty the Queen in Her Court of Parliament might seem meet; as also upon the Petition and Cross Appeal of John Richard Baddeley of Waltham House, Great Waltham, Essex praying that the matter of the Order set forth in the Schedule thereto, namely an Order of the Chancery Division of Her Majesty's High Court of Justice of the 29th day of July 1977 so far as regards the words "And this Court Orders the said Commissioners to adjust as may be appropriate in accordance with the Judgment of this Court (a transcript whereof is being filed with this Order) the assessments to Income Tax and Surtax for the years 1963/64, 1964/65, 1965/66 and 1966/67" might be reviewed before Her Majesty the Queen in Her Court of Parliament and that the said Order so far as aforesaid might be reversed, varied or altered or that the Petitioners might have such other relief in the premises as to Her Majesty the Queen in Her Court of Parliament might seem meet; as also upon the Petition and Appeal of the Commissioners of Inland Revenue of Somerset House, Strand, London W.C.2, praying that the matter of the Orders set forth in the Schedule thereto, namely an Order of the Chancery Division of Her Majesty's High Court of Justice of the 29th day of July 1977 so far as therein stated to be appealed against and an Order of the Chancery Division of Her Majesty's High Court of Justice of the 26th day of May 1978 so far as therein stated to be appealed against might be reviewed before Her Majesty the Queen in Her Court of Parliament and that the said Orders so far as aforesaid might be reversed, varied or altered or that the Petitioners might have such other relief in the premises as to Her Majesty the Queen in Her Court of Parliament might seem meet; as also upon the Petition and Cross Appeal of Samuel George Armstrong Third Baron Vestey of Stowell Park, Stowell, Near Northleach, Gloucestershire praying that the matter of the Order set forth in the Schedule thereto, namely an Order of the Chancery Division of Her Majesty's High Court of Justice of the 29th day of July 1977 so far as regards the words "And this Court Orders the said Commissioners to adjust as may be appropriate in accordance with the Judgment of this Court (a transcript whereof is being filed with this Order) the assessments to Income Tax and Surtax for the years 1963/64 and 1966/67" might be reviewed before Her Majesty the Queen in Her Court of Parliament and that the said Order so far as aforesaid might be reversed, varied or altered or that the Petitioners might have such other relief in the premises as to Her Majesty the Queen in Her Court of Parliament might seem meet; as also upon the Petition and Appeal of the Commissioners of Inland Revenue of Somerset House, Strand, London W.C.2, praying that the matter of the Orders set forth in the Schedule thereto, namely an Order of the Chancery Division of Her Majesty's High Court of Justice of the 29th day of July 1977 so far as therein stated to be appealed against and an Order of the Chancery Division of Her Majesty's High Court of Justice of the 26th day of May 1978 so far as therein stated to be appealed against might be reviewed before Her Majesty the Queen in Her Court of Parliament and that the said Orders so far as aforesaid might be reversed, varied or altered or that the Petitioners might have such other relief in the premises as to Her Majesty the Queen in Her Court of Parliament might seem meet; as also upon the Petition and Cross Appeal of James Gladstone Payne of Quendon, Saffron Walden, Essex praying that the matter of the Order set forth in the Schedule thereto, namely an Order of the Chancery Division of Her Majesty's High Court of Justice of the 29th day of July 1977 so far as regards the words "And this Court Orders the said Commissioners to adjust as may be appropriate in accordance with the Judgment of this Court (a transcript whereof is being filed with this Order) the assessments to Income Tax and Surtax for the years 1963/64, 1964/65, 1965/66 and 1966/67" might be reviewed before Her Majesty the Queen in Her Court of Parliament and that the said Order so far as aforesaid might be reversed, varied or altered or that the Petitioners might have such other relief in the premises as to Her Majesty the Queen in Her Court of Parliament might seem meet; as also upon the Petition and Appeal of the Commissioners of Inland Revenue of Somerset House, Strand, London W.C.2, praying that the matter of the Orders set forth in the Schedule thereto, namely an Order of the Chancery Division of Her Majesty's High Court of Justice of the 29th day of July 1977 so far as therein stated to be appealed against and an Order of the Chancery Division of Her Majesty's High Court of Justice of the 26th day of May 1978 so far as therein stated to be appealed against might be reviewed before Her Majesty the Queen in Her Court of Parliament and that the said Orders so far as aforesaid might be reversed, varied or altered or that the Petitioners might have such other relief in the premises as to Her Majesty the Queen in Her Court of Parliament might seem meet; as also upon the Petition and Cross Appeal of Mark William Vestey of Foxcote Manor, Andoversford, Near Cheltenham, Gloucestershire praying that the matter of the Order set forth in the Schedule thereto, namely an Order of the Chancery Division of Her Majesty's High Court of Justice of the 29th day of July 1977 so far as regards the words "And this Court Orders the said Commissioners to adjust as may be appropriate in accordance with the Judgment of this Court (a transcript whereof is being filed with this Order) the assessments to Income Tax and Surtax for the years 1963/64, 1964/65 and 1965/66" might be reviewed before Her Majesty the Queen in Her Court of Parliament and that the said Order so far as...
To continue reading
Request your trial-
R v Allen
... ... Crown Court at Knightsbridge on 13 counts of cheating the public revenue of income tax and corporation tax. He was convicted on 19 February 1998 on ... OF OFFENCE Cheating Her Majesty the Queen and the Commissioners of Inland Revenue, contrary to common law. PARTICULARS OF OFFENCE ... ...
-
Commissioners of Inland Revenue v Willoughby
...So did the Court of Appeal. My Lords, so do I. It has now been made clear, by the decision of your Lordships' House in Vestey v. Inland Revenue Commissioners [1980] A.C. 1148, reversing the first part of its decision in Congreve v. Inland Revenue [1948] T.C.30 163 that the charging provisi......
-
Commissioners of Inland Revenue v Willoughby
...IR Commrs v Brebner ELR[1967] 2 AC 18 Pepper (HMIT) v Hart and related appeals ELRTAX[1993] AC 593; [1992] BTC 591 Vestey v IR Commrs ELR[1980] AC 1148 Income tax - Tax avoidance - Transfer of assets abroad - Private portfolio bonds - Whether transferor must be ordinarily resident in UK at ......
- R (on the application of Sibley) v Revenue and Customs Commissioners
-
Pushing the boundaries of executive power - Pape, the prerogative and nationhood powers.
...v Colonial Combing. Spinning and Weaving Co Lid (1922) 31 CLR 421, 433-4 (Isaacs J). (51) Vestey v Inland Revenue Commissioners [1980] AC 1148, 1195 (Lord Edmund-Davies); A v Hayden (1984) 156 CLR 532, 580-2 (Brennan J); Ridgeway v The Queen (1995) 184 CLR 19, 54 (Brennan (52) Simon Evans, ......