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North Central Wagon Finance Co Ltd v Brailsford: 1962

The onus of proof of establishing the application of the exception in the section lay with the company claiming it. Judges: Cairns J Citations: [1962] 1 WLR 1288, [1962] 1 All ER 502 Statutes: Moneylenders Act 1900 6(d) Jurisdiction: England and Wales Cited by: Applied – United Dominions Trust Ltd v Kirkwood CA 24-Feb-1966 The … Continue reading North Central Wagon Finance Co Ltd v Brailsford: 1962

Ingram and Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue: CA 28 Jul 1997

The deceased had first conveyed property to her solicitor. Leases back were then created in her favour, and then the freeholds were conveyed at her direction to her children and grandchildren. They were potentially exempt transfers. Held: (Millett LJ dissenting) The conveyance to the solicitor left the solicitor holding the property as bare trustee for … Continue reading Ingram and Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue: CA 28 Jul 1997