St. Aubyn and Others v Attorney-General (on Behalf of HM), et e contra

Core Citations

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CONSIDERS

• Tennant v Smith
• Attorney General v Grey (Earl)
• Stamp Duties Commissioner (N.S.W.) v Perpetual Trustee Company

[See more]

• Re Cochrane
• Munro (H. R) v Commissioner of Stamp Duties
• Attorney General v Worrall
• Attorney General v Grey (Earl)

CONSIDERS

• Finance Act 1940
• Law of Property Act 1925
• Finance Act 1940 - Articles : S-43

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• Finance Act 1894
• Finance Act 1940 - Articles : S-56
• Finance Act 1940 - Articles : S-46
• Settled Land Act 1925
• Settled Land Act 1925 - Articles : S-107
• Finance Act 1900 - Articles : S-11
• Finance Act 1930 - Articles : S-39
• Customs and Inland Revenue Act 1889 - Articles : S-11
• Finance Act 1940 - Articles : S-58

RESUELVE RECURSO

• St. Aubyn v Attorney General

REVERSES

• St. Aubyn v Attorney General

REPORTED OPINION OF in

• [1951] UKHL J0712-1
• [1951] 2 All ER 473
• [1952] AC 15

REFERRED in

• Buzzoni and Others v HMRC
• Re Beit. Beit v Commissioners of Inland Revenue
• Porteous v Donnelly (Trustee)

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• Re H. P. C. Productions Ltd
• Commissioner of Stamp Duties (Nsw) v Owens
• Robert Reid Pty Ltd v Cassidy
• Redland Shire Council v Stradbroke Rutile Pty Ltd
• S.B.A. Properties Ltd, v Cradock
• Commissioners of Customs and Excise v Popcorn House Ltd (Note)
• Jaymarke Development Ltd v Elinacre Ltd ((in Liquidation)) and Others
• Putrajaya Holdings Sdn Bhd v Digital Green Sdn Bhd
• Chick v Commissioner of Stamp Duties
• View Esteem Sdn Bhd v Bina Puri Holdings Berhad
• London and Country Commercial Properties Investments Ltd v Attorney General
• Viscount Hood (Executor of the estate of Diana, Lady Hood deceased) v Revenue and Customs Commissioners
• Thomson v Moyse
• Commissioners of Inland Revenue v Mills (Hayley)
• Commissioners of Inland Revenue v Joiner
• Edwards v Clinch
• Pickering and Another v Wilkins and Another
• Ingram and Another v Commissioners of Inland Revenue

DISTINGUISHED in

• R v Supplementary Benefits Commission, ex parte Singer
• Buzzoni v Revenue and Customs Comrs

CITED in

• Knight v Knight
• Adamson v Hayes
• Commissioners of Customs and Excise v Thorn Electrical Industries Ltd

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• Northern Bank Ltd and Lawson Martin and Clive James Richardson
• Bridge Trustees Ltd v Houldsworth and another (Secretary of State for Work and Pensions intervening)
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• Reynolds v Commissioner of Income Tax
• Barbosa v Minister for Home Affairs and Attorney General
• Miguel Pine v Commissioner of Police
• Commissioners of Inland Revenue v Gordon

APPLIED in

• Ingram and Another v Commissioners of Inland Revenue
• Re Nichols, decd

CONSIDERED in

• Oakes v Commissioner of Stamp Duties (Nsw)
• Commissioners of Inland Revenue v Eversden and Another
• Barclays Bank Ltd v Commissioners of Inland Revenue

[See more]

• Comissioners of Customs and Excise (Plaintiffs Respondents) Top Ten Promotions Ltd (Defendants Appellants)
• Thomas v Marshall (Inspector of Taxes)
• Preston Borough Council v Susan Marie Riley and and Another
• Commissioners of Inland Revenue v Cleary
• R v Royal Pharmaceutical Society of Great Britain, ex parte Mahmood and Another
• Re T &N Ltd
• Ingram and Another v Commissioners of Inland Revenue
• Michael Warren Ingram and Others (Appellants v The Commissioners of Inland Revenue (Respondents
• Fraser v Greenaway
• Fraser v Greenaway
• Re James McDonald (No 2)
• Adams et Al v Commissiong et Al (No. 2)
• Commissioner of Inland Revenue v S S De Freitas and Another
• D.E.L.T.A. Merseyside Ltd v Uber Britannia Ltd

This document cites

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• St. Aubyn v Attorney General
• Stamp Duties Commissioner (N.S.W.) v Perpetual Trustee Company
• Attorney General v Worrall
• Attorney General v Grey (Earl)
• Munro (H. R) v Commissioner of Stamp Duties



See all quotations

• Attorney General v Grey (Earl)
• Attorney General v Grey (Earl)
• Tennant v Smith
• Stamp Duties Commissioner (N.S.W.) v Perpetual Trustee Company
• Finance Act 1940
• Law of Property Act 1925
• Customs and Inland Revenue Act 1889
• Finance Act 1900
• Settled Land Act 1925
• Finance Act 1930
• Finance Act 1894
• Re Cochrane