Vestey v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Year | 1961 |
| Date | 1961 |
| Court | Chancery Division |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
15 cases
-
Commissioners of Inland Revenue v Land Securities Investment Trust Ltd
...Appeal Cases and is one of the two cases upon which Mr Justice Cross relied - and another case, a decision of his own, in Vestey v. Inland Revenue Commissioners, decided in 1961 and reported in 40 Tax: Cases at page 112. I do not propose to go in detail into the facts of those cases. 27 Sco......
-
Commissioners of Inland Revenue v Land Securities Investment Trust Ltd
...this respect he considered that the present case was similar to Secretary of State of India v. Scoble [1903] A.C. 299: and Vestey v. Commissioners of Inland Revenue [1962] Ch. 861. Like the Court of Appeal I do not think these cases are really in point. In the former a capital sum had been ......
-
McCabe v South City and County Investment Company Ltd
...TAX ACT 1967 S429 CORPORATION TAX ACT 1976 INCOME TAX ACT 1967 S53 INCOME TAX ACT 1842 S102 IRC V RAMSEY 1935 20 TC 79 VESTEY V IRC 1962 2 WLR 221 MCGRATH V MCDERMOTT 1988 IR 258 RAMSEY V IRC 1982 AC 300 FURNISS V DAWSON 1984 AC 474 WATERFORD GLASS (GROUP SERVICES) LTD V REVENUE COMMISS......
-
Commissioners of Inland Revenue v Church Comrs. for England
...of an interest element in all deferred capital payments—I think that Cross J. was attracted by this kind of argument in Vestey v. I.R.C. [1962] Ch. 861. But illogical or not (and the consequences of rejecting the dichotomy might introduce other illogicalities) it is too clearly and firmly r......
Request a trial to view additional results