Wrightson v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• Lethbridge v Attorney General
• Adamson v Attorney General

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• Tennant's Trustees v Lord Advocate
• D'Avigdor-Goldsmid v Commissioners of Inland Revenue

CONSIDERS

• Settled Land Act 1925
• Customs and Inland Revenue Act 1881
• Finance Act 1894

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• Finance Act 1894 - Articles : S-7
• Finance Act 1894 - Articles : S-2

FOLLOWS

• Lord Advocate v Hamilton's Trustees
• Attorney General v Murray

APPLIES

• Ford v Batley
• Castle, Re, Nesbitt v Baugh

REVERSES

• Re Barbour's Policies of Assurance ; Westminster Bank Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1957] UKHL J0704-2
• [1957] 2 All ER 745
• [1958] AC 210

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• [1957] 3 WLR 427

APPLIED in

• General Accident, Fire and Life Assurance Corporation Ltd v Commissioners of Inland Revenue
• Re Kilpatrick's Policies Trusts ; Kilpatrick v Commissioners of Inland Revenue
• Re Kilpatrick's Policies Trusts ; Kilpatrick v Commissioners of Inland Revenue

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• Re Landau (a Bankrupt)

DISTINGUISHED in

• Re Midwood's Settlement ; Blakey v Midwood
• Child's Trustee Company v Commissioners of Inland Revenue

FOLLOWED in

• Re Man bin Mihat, deceased

CONSIDERED in

• DPP v Nasralla
• Stevenson's Executors v Inland Revenue

APPROVED in

• Parker v Lord Advocate

This document cites

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• Sneddon and Others v Lord Advocate as Representing the Commissioners of Inland Revenue
• D'Avigdor-Goldsmid v Commissioners of Inland Revenue
• Re Barbour's Policies of Assurance ; Westminster Bank Ltd v Commissioners of Inland Revenue
• Lethbridge v Attorney General
• Attorney General v Murray



See all quotations

• Adamson v Attorney General
• Castle, Re, Nesbitt v Baugh
• Lord Advocate v Hamilton's Trustees
• D'Avigdor-Goldsmid v Commissioners of Inland Revenue
• Tennant's Trustees v Lord Advocate
• Ford v Batley
• Customs and Inland Revenue Act 1881
• Settled Land Act 1925
• Finance Act 1894