WM Cory & Son Ltd v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Judge | Lord Reid,Lord Morris of Borth-y-Gest,Lord Hodson,Lord Pearce,Lord Donovan |
| Judgment Date | 18 March 1965 |
| Judgment citation (vLex) | [1965] UKHL J0318-1 |
| Date | 18 March 1965 |
| Court | House of Lords |
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23 cases
- Lion Nathan Brewing Investments Pty Ltd v Commissioner for Act Revenue
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Carreras Group Ltd v Stamp Commissioner
...position when the instrument was executed. In support of this proposition, counsel cited the case of William Cory and Sons v The L.R.C. [1965] A.C. 1088. I should note here that in his response to this reference by Mr. Hylton, counsel for the Appellant said that he felt that this case was n......
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Commissioners of Inland Revenue v Berrill
...and not by construction. He relied on the principle that (in the words of Lord Reid in William Cory & Son v. Inland Revenue Commissioners [1965] AC 1088, at page 1107) "the words of a Taxing Act must never be stretched against a taxpayer". However, this observation must be read in the light......
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L M Tenancies 1 Ltd v Commissioners of Inland Revenue
...and the liability therefor depends on the circumstances which exist at the time of the instrument is executed. Wm Cory & Son Ltd v IRC [1965] AC 1088. Second, except in those cases where the relevant legislation expressly provides for the valuation of the consideration, as opposed to the as......
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