Hitch and Others v Stone (Inspector of Taxes)

Core Citations

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CONSIDERS

• Stoneleigh Finance Ltd v Phillips
• Garnac Grain Company Inc. v H. M. F. Faure & Fairclough Ltd

RESUELVE RECURSO

• Hitch and Others v Stone (Inspector of Taxes)

APPLIES

• Edwards (Inspector of Taxes) v Bairstow

REVERSES

• Hitch and Others v Stone (Inspector of Taxes)

CONSIDERS

• Snook v London and West Riding Investments Ltd
• Taxes Management Act 1970 - Articles : S-56
• Law of Property Act 1925 - Articles : S-153

CONSIDERED in

• Harvil Connolly v Georgia Opal Landy
• Asrar Ahmed v(1) SURRIYA Hasan Ahmed (2) JAWAID Ahmed (3) Eric ANTHUR GOODCHILD (4) KAMRAN JAWAID Ahmed (5) SHAHZAD ZAFAR Ahmed (6) SUMAIRA Ahmed (7) Thomas Byron Morgan (8) Philip John Lowe (9) SHAHNILLA ZAINUB GULNAR Ahmed SHAMSI (10) TASWEER FATIMA Ahmed
• Martin Vickers v Michael Lawrence Jackson

[See more]

• Lewis v Condon
• 1) Queen Street Properties Ltd v Cardiff City and County Council
• Ms Christine Margaret Chapman v Clarence Court Eggs Ltd
• Isle Investments Ltd v Leeds City Council
• Marpaul Southern Ltd v Betteshanger Sustainable Park Ltd (in Creditors' Voluntary Liquidation and acting by its Joint Liquidators Vincent John Green and Steven Edwards)
• AC Sports Wiltshire LLC v Swindon Town Football Company Ltd
• Tajleena Islam v Sultana Jahan Islam
• MacKINNON v REGENT TRUST COMPANY Ltd and EIGHT OTHERS
• Nautilus Trustee Ltd v Zedra Trustees (Jersey) Ltd
• Kerzner International Mauritius Holdings Ltd v Assessment Review Committee and another
• HRH Princess Deema Bint Sultan Bin Abdulaziz AL Saud v Ronald William Gibbs
• Wagstaff v Colls
• Hamilton v Hamilton and another
• Sibir Energy Ltd and Another (First and second Appellants / Second and Third Defendants) (3) Tatik Inc. (a company b under the laws of Delaware) (Third Appellant / First Defendant) v Slocom Trading Ltd (a company incorporated in Cyprus) and Another (Respondents/Claimants)
• The Commissioners for HM Revenue & Customs v Payroll & Pension Services (PPS Umbrella Company) Ltd
• Kevin Anthony Murphy v Mr Mohammed Munir
• Commissioner of Taxpayer Audit and Assessment v Cigarette Company of Jamaica Ltd
• Natasha Richards and Another v Errol Brown and Another
• Kensington International Ltd v Republic of the Congo (Formerly the People's Republic of the Congo) and Others (Defendant Third Parties)
• New England Mortgage Investment Ltd v Westview Ltd Annalisa Butler
• Malcolm Cohen and Shane Crooks as Joint Administrators of the Estate of the Late James Donald Hanson v Arbitrage Research and Trading Ltd S.A
• Nissan Motor Company, Ltd v Carlos Ghosn
• [1] Nissan Motor Company, Ltd [2] Nissan Middle East Fze v [1] Carlos Ghosn [2] Carole Nahas Ghosn [3] Beauty Yachts Pty Ltd
• Shalson and Others v Russo and Others; Mimran and Another (Part 20 Claimants)
• Alfa Telecom Turkey Ltd Appellant v Teliasonera Finland Oyj Respondent
• Raj Kumari Passi v Roshan Lal Hansrani
• (1) Andrew Erlam and Others v (1) Mohammed Lutfur Rahman (A Bankrupt) (First Defendant) (2) Ayesha Khatun Farid (Second Defendant)
• Joanna Lemos v Church Bay Trust Company Ltd
• A v A
• Slocom Trading Ltd and Another (Claimants/Part 20 Defendants) v Tatik Inc. and Others (Defendants/Part 20 Claimants)
• JSC Mezhdunarodniy Promyshlenniy Bank and Another v Sergei Viktorovich Pugachev and Others
• Clayton v Clayton

FOLLOWED in

• Mcfaddens Solicitors v Chandrasekaran and Others
• Re the Fountain Trust
• The Esteem Settlement (Abacus (CI) Ltd as Trustee

[See more]

• Tang Lee Hiok and Others v Yeow Guang Cheng
• Dr Mansur Hussain and Others v Barisan Tenaga Perancang (M) Sdn Bhd

CITED in

• Gordon Keith Brumwell v Powys County Council
• Lewis v Condon; Condon v Lewis
• HM Revenue and Customs v Kearney

[See more]

• Astall and Another v HM Revenue and Customs
• Kerzner International Mauritius Holdings Ltd v Assessment Review Committee and another
• GO Capital Ltd v Jagdeep Singh Phull
• Raftland Pty Ltd as Trustee of the Raftland Trust v Commissioner of Taxation
• New England Mortgage Investment Ltd Westview Ltd Plaintiffs v Andannalisa Butler Defendant
• The Crown v Gary Quillan and Others
• Nilesh Hirji Pankhania (Appellant/Claimant) v Mrs Kalavanti Narendra Chandegra (by Her Litigation Friend Ronald Andrew Eagle) (Respondent/Defendant)
• Dr Mansur Hussain and Others v Barisan Tenaga Perancang (M) Sdn Bhd

REFERRED in

• R v Stannard
• Mr Mark Sands (as trustee in bankruptcy of Mr Tarlochan Singh) v Mr Tarlochan Singh and Others
• HLG Credit Sdn Bhd v Chan Teik Huat

[See more]

• Haskell Elias v David Mamistvalov
• Bhura v Bhura
• AC Sports Wiltshire LLC v Swindon Town Football Company Ltd
• Commissioners of Customs and Excise v Elm Milk Ltd
• HRH Princess Deema Bint Sultan Bin Abdulaziz AL Saud v Ronald William Gibbs
• The Board of the Pension Protection Fund v Dalriada Trustees Ltd
• Mr Finbarr O'Connell v London Group LLP
• Kevin Anthony Murphy v Mr Mohammed Munir
• Chng Bee Kheng v Chng Eng Chye
• Global 100 Ltd v Maria Laleva
• The Commissioners of HM’s HM Revenue and Customs v Dempster (t/a Boulevard)
• Kensington International Ltd v Republic of Congo
• Raj Kumari Passi v Roshan Lal Hansrani
• PCP Capital Partners LLP v Barclays Bank Plc
• Yogananthy as Thambaiya v Idris Osman
• Global Globe Property (Melawati) Sdn Bhd v Jangka Prestasi Sdn Bhd
• Mahmood bin Ooyub v Li Chee Loong and another appeal
• Director of Public Prosecutions v Ziegler and Others
• Joanna Lemos v Church Bay Trust Company Ltd
• Irina Yurievna Vilinova v Igor Ivgenievich Vilinov

REPORTED OPINION OF in

• [2001] STC 214
• [21/02/2001] TLR 5
• [21/02/2001] TLR 5

[See more]

• [2001] STC 214
• [2001] BTC 78

APPLIED in

• HKR Middle East Architects Engineering LC v English
• Mackinnon v Mackinnon; Mackinnon v Regent Trust Company Ltd

This document cites

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• Stoneleigh Finance Ltd v Phillips
• Garnac Grain Company Inc. v H. M. F. Faure & Fairclough Ltd
• Snook v London and West Riding Investments Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Sharrment Pty Ltd Vofficial Trustee in Bankruptcy



See all quotations

• Hitch and Others v Stone (Inspector of Taxes)
• Law of Property Act 1925
• Taxes Management Act 1970