Spens v Commissioners of Inland Revenue

Core Citations

DISTINGUISHES

• Hoystead v Commissioner of Taxation
• Dewar v Commissioners of Inland Revenue

REFERS TO

• Re Pilkington's Will Trusts

CONSIDERS

• Re Koenigsberg. Public Trustee v Koenigsberg

APPLIES

• Dreyfus v Commissioners of Inland Revenue
• Hamilton-Russell's Executors v Commissioners of Inland Revenue

CONSIDERED in

• June Goulding and Another (Plaintiffs/Appellants) v John Michael James and Another
• Chwan Yi Tay(Plaintiff) v Chief Commissioner of State Revenue
• Neurim Pharmaceuticals (1991) Ltd v Generics (UK) Ltd T/A Viatris

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• Zhao Long v Endushantum Investments Company Ltd, Lunan Pharmaceutical Group Corporation v Zhao Long

REFERRED in

• Transfield Projects (M) Sdn Bhd v Malaysian Airline System Bhd
• Mustafa Erdem Baldudak v Mark Matteo
• Goulding v James

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• Petromec Inc. v Petroleo Brasileiro S.A. Petrobras and Others

REPORTED OPINION OF in

• [1970] 3 All ER 295
• [1970] 1 WLR 1173
• 46 TC 276

CITED in

• V v T and Another

This document cites

• Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue
• Re Pilkington's Will Trusts
• Carl-Zeiss-Stiftung v Rayner & Keeler Ltd and Others (Original Appeal) and Rayner & Keeler Ltd and Others v Courts and Others (Cross Appeal)
• Re Pilkington's Will Trusts
• Thoday v Thoday



See all quotations

• Re Holmden's Settlement Trusts
• Re Cohen's Settlement Trusts
• Re Ball's Settlement Trusts
• Re Waring. Westminster Bank v Burton-Butler
• Dewar v Commissioners of Inland Revenue
• Re Holt's Settlement ; Wilson v Holt
• Hoystead v Commissioner of Taxation
• Dreyfus v Commissioners of Inland Revenue
• Re Abrahams' Will Trusts ; Caplan v Abrahams
• Hamilton-Russell's Executors v Commissioners of Inland Revenue
• Re Koenigsberg. Public Trustee v Koenigsberg
• Re Koenigsberg. Public Trustee v Koenigsberg
• Income Tax Act 1952
• Finance Act 1941
• Trustee Act 1925
• Variation of Trusts Act 1958
• Income Tax Management Act 1964