Western United Investments Company Ltd v Commissioners of Inland Revenue

JurisdictionEngland & Wales
Year1958
Date1958
CourtChancery Division
    • This document is available in original version only for vLex customers

      View this document and try vLex for 7 days
    • TRY VLEX
4 cases
  • R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
    • United Kingdom
    • Queen's Bench Division
    • 12 July 1988
    ...BTC 503 Sebel Products Ltd. v. C. & E. Commrs. ELR[1949] 1 Ch. 409 Western United Investment Co. Ltd. v. I.R. Commrs. UNK[1958] 1 All E.R. 257 William Whitely Ltd. v. The King UNK(1909) 101 L.T. 741 Income tax - Interest on money paid under unauthorised demand for tax - Taxpayer paid sum de......
  • Vestey v Commissioners of Inland Revenue
    • United Kingdom
    • Chancery Division
    • Invalid date
    ...as to the Stamp Duty with which the agreement and transfer were chargeable; and the decision thereon of Upjohn, J., is reported in [1958] 1 All E.R. 257(2). In accordance with that decision the agreement was duly stamped with ad valorem duty at 5s. per £100 on the total amount of £5,500,000......
  • Vestey v Commissioners of Inland Revenue
    • United Kingdom
    • Chancery Division
    • 23 October 1961
    ...as to the Stamp Duty with which the agreement and transfer were chargeable; and the decision thereon of Upjohn, J., is reported in [1958] 1 All E.R. 257(2). In accordance with that decision the agreement was duly stamped with ad valorem duty at 5s. per £100 on the total amount of £5,500,000......
  • Gammon Kier Lilley Joint Venture v Wong Tat Keung
    • Hong Kong
    • Court of Appeal (Hong Kong)
    • 14 April 1981
    ...does not give rise to, nor result from, the relationship of debtor and creditor (see The Western United Investment Co. Ltd. v. I.R.C. 1958 1 Ch 392 at p.405), nor is it damages in the ordinary sense of the word. (see Hall Brothers v. Young 1939 1 KB 6. The Respondent submits that the power ......

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT