Williams (Inspector of Taxes) v Trustees of W. W. Grundy

JurisdictionEngland & Wales
Year1934
Date1934
CourtKing's Bench Division
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28 cases
  • Cenlon Finance Company Ltd v Ellwood
    • United Kingdom
    • Chancery Division
    • Invalid date
    ...Ltd. v. Briggs, 30 T.C. 477. In that case the Court, preferring a decision of Finlay, J., in Williams v. Trustees of W.W. Grundy(4), [1934] 1 K.B. 524, to that of Rowlatt, J., in Anderton and Halstead, Ltd. v. Birrell(5), [1932] 1 K.B. 271, and following a decision of the Court of Session, ......
  • Kirkwood (Inspector of Taxes) v Evans
    • United Kingdom
    • Chancery Division
    • 25 January 2002
    ...ELRTAX[1970] AC 244; 45 TC 571. Ricketts v Colquhoun (HMIT) ELRTAX[1926] AC 1; 10 TC 118. Williams (HMIT) v Trustees of WW Grundy ELRTAX[1934] 1 KB 524; 18 TC 271. [10] The commissioners decided as follows: (a) The decision of the inspector to disallow Mr Evans' claims on 1 September 2000 w......
  • Cenlon Finance Company, Ltd v Ellwood (HM Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 1 March 1962
    ...Ltd. v. Briggs, 30 T.C. 477. In that case the Court, preferring a decision of Finlay, J., in Williams v. Trustees of W.W. Grundy(4), [1934] 1 K.B. 524, to that of Rowlatt, J., in Anderton and Halstead, Ltd. v. Birrell(5), [1932] 1 K.B. 271, and following a decision of the Court of Session, ......
  • R & C Commissioners v Charlton
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 20 December 2012
    ...LtdTAXELR [1985] BTC 181; [1985] 1 AC 645 Swift v R & C CommrsTAX [2010] UKFTT 88 (TC); [2010] TC 00399 Williams v Grundy's TrusteesELR [1934] 1 KB 524 Capital gains tax - Tax avoidance scheme - Discovery assessments - Second-hand insurance policies (SHIPs) - HMRC mistakenly failing to open......
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