Vestey v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Year | 1961 |
| Date | 1961 |
| Court | Chancery Division |
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15 cases
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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......
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Commissioners of Inland Revenue v Land Securities Investment Trust Ltd
... ... In 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 agreed as the purchase price, and the inference could be drawn that the so-called "annuity" was the payment of this sum by instalments ... ...
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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......
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Commissioners of Inland Revenue v Church Commissioners for England
...of tax, like the annuities in Scoble v. Secretary of State for India 4 T.C. 618 and Vestey v. Commissioners of Inland Revenue 40 T.C. 112. On appeal, the Special Commissioners held (a) that, even if s. 177, Income Tax Act 1952 , was applicable to rentcharges only to the extent that the......
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