Re Vandervell's Trusts (no. 1)

Core Citations

RESUELVE RECURSO

• Re Vandervell's Trusts (no. 1)

CONSIDERS

• Barraclough v Brown and Others
• Churchwardens, Company of Lambeth v London County Council
• Income Tax Act 1952 - Articles : S-52

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• Amon v Raphael Tuck & Sons Ltd

REPORTED OPINION OF in

• 114 SJ 652
• 114 SJ 652
• [1970] 3 All ER 16

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• 46 TC 341
• [1971] AC 912
• [1970] 3 WLR 452

CITED in

• Harley Development Inc. v Commissioner of Inland Revenue and related appeal
• Winston Hamilton Romalho v Lalta Persaud & Sons Ltd and Omadatt Samaroo Leonard Wharton (Third Party)
• Commissioners of Inland Revenue v Napier

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• Brondum A/S v Caribbean Financial Services Corporation and another
• Re Claimants under Loss Relief Group Litigation Order
• (1) Rosemary Lee v (1) Benjamin William Gorwyn Lee
• Re Portrafram Ltd
• Flanagan (Philip) v AIG (Europe) Limited
• Commissioner of Police, New South Wales Police Force v Stephen Fine
• Barlow v Fanning
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs

REFERRED in

• Accc v Info4pc.Com Pty Ltd
• Fried v National Australia Bank Ltd
• Vandyke v Fender

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• R v Commissioners of Inland Revenue, ex parte Caglar
• Mohamad Hanafi bin Seman v Wan Othman bin Wan Yusoff
• Saminathan Ramasamy v Rukuman Marjuki
• Danaharta Urus Sdn Bhd v Safri Nawawi
• Dinesh Kanavaji a/l Kanawagi v Ragumaren a/l N Gopal
• Majlis Agama Islam Selangor v Bong Boon Chuen
• Revenue and Customs Commissioners v MCX Dunlin (UK) Ltd
• Abdul Rahman bin Hj Abdullah, Returning Officer and Others; Dr Lee Chong Meng
• Dato' Dr Haji Mohamed Hanifa bin Haji Abdullah v Koperasi Doktor Malaysia Berhad
• Imbi Plaza Management Corporation v Pauson Corporation Sdn Bhd and Another
• R (on the application of S&S Consulting Services (UK) Ltd) v Revenue and Customs Commissioners
• Gerard Dowling and Others v Minister for Finance and Others
• Panorama Cash & Carry T/A Booze Direct v The Commissioners for HM Revenue and Customs
• Commissioners of Inland Revenue v Aken
• Donatas Labeikis and Others v The Commissioners for HM Revenue & Customs
• CTO Greenclean Environmental Solutions Ltd v Companies Acts
• Barry Knibbs & Others v Commissioners for HM Revenue and Customs
• Re Vandervell's Trusts (No. 2)
• Persona Digital Telephony Ltd and Another v Minister for Public Enterprise and Others

CONSIDERED in

• Accc v News Corporation Ltd
• Astro Exito Navegacion S.A. (Plaintiffs (Respondents to Application) Southland Enterprise Company Ltd (First Defendants) Nan Jong Iron and Steel Company Ltd (Second Defendants) Chase Manhattan Bank N.A. (Interveners (Applicants)
• Samad and the Barbara Street Clinic v The Council of the City of Fairfield, The D — G of the NSW Health Department and the District Court of New South Wales

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• Boral Resources (vic) Pty. Ltd v Foster Hall Pty. Ltd
• Gordian Runoff v Price and Others
• Tapgnuk and ORS v Northern Land Council
• Dense Medium Separation Powders Pty Ltd v Gondwana Chemicals Pty Ltd
• Westpac Banking Corporation v Kim Louise Rich
• Adam Todd and Another v State of NSW and Others
• Carpenter v Pioneer Park Pty Ltd; ANZ Banking Group
• Inghams Enterprises P/L v Iogha & 4 Ors
• Sydney Airport Corporation Pty Ltd v Baulderstone Hornibrook Engineering Pty Ltd; Baulderstone Hornibrook Engineering Pty Ltd (BHE) v Connell Wagner (NSW) Pty Ltd and Others
• R v Commissioners of Inland Revenue ex parte Caglar
• Commissioners of Inland Revenue (Plaintiff v Alec William Napier (Defendant
• Six Continents Ltd v Revenue and Customs Commissioners
• Glaxo Group Ltd and Others (Plaintiffs/Appellants) v Commissioners of Inland Revenue
• Pawlowski (Collector of Taxes) (Claimant/Appellant) v Dunnington
• Allan Firth Webster v Claim issued without naming a Defendant under CPR Part 8.2A pursuant to the Order of Master Kaye dated 19th March 2020
• Re DCC Realisations Ltd ((in Liquidation)) (formarly the Devon Cider Company Ltd) : Bramston v Murphy and Others
• R v HM Commissioners of the Inland Revenue and Others
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• R HM Commissioners of the Inland Revenue and Others HM Commissioners of the Inland Revenue and Others
• CC&C Ltd v HM Commissioners of Revenue & Customs
• Kansa General International Insurance Company Ltd v Verdon
• Antonio Jorge Rodrigues Cardoso Vieira v The Commissioners for HM Revenue and Customs
• The Director Under the Seizure of Criminal Property Act, 2009 v Patrick Warnecke, Kevin Barton and the Chief of Police of the R Police Service,
• Blenheim Leisure (Restaurants) Ltd and Others v The Registrar of Companies
• Meadows Indemnity Company Ltd v Insurance Corporation of Ireland Plc
• Romalho v Persaud & Sons Ltd et Al
• Brondum A/S v Caribbean Financial Services Corporation and Electric Sales and Services Ltd
• Panorama Cash & Carry T/A Booze Direct v The Commissioners for HM Revenue and Customs
• Auto-Guadeloupe Investissement S.A. v Alvarez, Lee Anf the Attorney General
• CGU Insurance Ltd v Blakeley
• Burton v Babb
• AQC Dartbrook Management Pty Ltd v Minister for Planning and Public Spaces
• Neil Shaw v Jamaica North Coast Ltd

APPLIED in

• White v London Transport

DISTINGUISHED in

• Beecham Group Ltd v Commissioners of Inland Revenue

This document cites

• Westminster Bank Executor and Trustee Company (Channel Islands) Ltd v National Bank of Greece S.A.
• Bray v Ford
• Riches v Westminster Bank
• Re Leek, deceased ; Darwen (Baron) v Leek
• Churchwardens, Company of Lambeth v London County Council



See all quotations

• Gurtner v Circuit
• Argosam Finance Company Ltd v Oxby
• Vandervell v Commissioners of Inland Revenue
• Pyx Grainite Company Ltd v Ministry of Housing and Local Government
• Re Pilkington's Will Trusts
• Barraclough v Brown and Others
• Re Pilkington's Will Trusts
• Blaise v Blaise
• Pyx Grainite Company Ltd v Ministry of Housing and Local Government
• Re Midwood's Settlement ; Blakey v Midwood
• Re Vandervell's Trusts (no. 1)
• Re Vandervell's Trusts (no. 1)
• Fire Auto and Marine Insurance Company Ltd v Greene
• Re Leek, deceased ; Darwen (Baron) v Leek
• Re Turner's Will Trusts. District Bank Ltd v Turner
• Aramayo Francke Mines Ltd v Eccott
• Asher v London Film Productions Ltd
• Amon v Raphael Tuck & Sons Ltd
• Norwich Corporation v Norwich Electric Tramways Company
• Byrne v Brown
• Finance Act 1953
• Income Tax Act 1952
• Aire and Calder Navigation Act 1889
• Income Tax Management Act 1964