Oughtred v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• Attorney General v Brown

REFERS TO

• Commissioners of Inland Revenue v Angus
• Snell v Webling
• Smith and Others v Clarke

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• Escoigne Properties Ltd v Commissioners of Inland Revenue
• Grey v Commissioners of Inland Revenue
• Rutland v Doe D. Wythe and Others
• Dunstall, qui tam, Company against Dunstall

CONSIDERS

• Stamp Act 1891
• Stamp Act 1870 - Articles : S-70
• Law of Property Act 1925 - Articles : S-53

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• Stamp Act 1891 - Articles : S-54
• Law of Property Act 1925

RESUELVE RECURSO

• Oughtred v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1959] UKHL J1104-2
• [1959] 3 All ER 623
• [1959] 3 WLR 898

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• [1960] AC 206

CITED in

• Hung v Warner, Bellpac Pty Ltd (Receivers and Managers Appointed) ((in Liquidation))
• Pagarani and Others v T. Choithram International SA and Others
• Parinv (Hatfield) Ltd v Commissioners of Inland Revenue

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• White Rock Properties Pty Ltd v Commissioner of State Revenue
• Southern Pacific Mortgages Ltd v Scott (Mortgage Business Plc intervening)
• JSC VTB Bank (a company incorporated in Russia) v Pavel Valerjevich Skurikhin
• Officeserve Technologies Ltd (in compulsory liquidation) and Another v Cecil Anthony-Mike
• La Micro Group (UK) Ltd v La Micro Group, Inc.

DISTINGUISHED in

• Henty and Constable (Brewers) Ltd v Commissioners of Inland Revenue

CONSIDERED in

• Commissioner of State Revenue v Lend Lease Funds Management Ltd
• Chief Commissioner of State Revenue v Benidorm Pty Ltd
• Hasan Dalkilic v Metin Pekin

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• G. A. Roe & Sons v Commissioner of Stamps
• The Attorney General's Reference
• Republic Bank (EC) Ltd v Director of Finance and Planning
• Baloglow v Konstanidis and Others
• Attorney General's Reference

FOLLOWED in

• Commissioner of Stamps; Tay Geok Yap and Another

APPLIED in

• Fitch Lovell Ltd v Commissioners of Inland Revenue

REFERRED in

• Musselwhite v C. H. Musselwhite & Son Ltd
• Taylor v Taylor
• Littlewoods Mail Order Stores Ltd v Commissioners of Inland Revenue

This document cites

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• Grey v Commissioners of Inland Revenue
• Snell v Webling
• Smith and Others v Clarke
• Dunstall, qui tam, Company against Dunstall
• Escoigne Properties Ltd v Commissioners of Inland Revenue



See all quotations

• Attorney General v Brown
• Rutland v Doe D. Wythe and Others
• Commissioners of Inland Revenue v Angus
• Law of Property Act 1925
• Stamp Act 1870
• Stamp Act 1891