Vestey v Commissioners of Inland Revenue (no 1)

JurisdictionEngland & Wales
JudgeViscount Dilhorne,Lord Wilberforce,Lord Salmon,Lord Edmund-Davies
Judgment Date22 November 1979
CourtHouse of Lords
R. A. Vestey
(Original Respondent and Cross Appellant).
and
Commissioners of Inland Revenue
(Original Appellants and Cross Respondents).
Lord Vestey
(Original Respondent and Cross Appellant).
and
Commissioners of Inland Revenue
(Original Appellants and Cross Respondents).
Baddeley
(Original Respondent and Cross Appellant).
and
Commissioners of Inland Revenue
(Original Appellants and Cross Respondents).
Payne
(Original Respondent and Cross Appellant).
and
Commissioners of Inland Revenue
(Original Appellants and Cross Respondents).
M.W.Vestey
(Original Respondent and Cross Appellant).
and
Commissioners of Inland Revenue
(Original Appellants and Cross Respondents).
E. H.Vestey
(Original Respondent and Cross Appellant).
and
Commissioners of Inland Revenue
(Original Appellants and Cross Respondents).
[Consolidated Appeals and Cross-Appeals]
["Leapfrog"]

[1979] UKHL J1122-2

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...

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