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Inland Revenue Commissioners v G Angus and Co: CA 1889

Lord Esher MR rejected an argument that a specifically enforceable contract or agreement for the sale of land is in truth a conveyance: ‘And it is said that, when an agreement is such that equity will grant specific performance of it, it is to be considered as a conveyance in equity, or an ‘equitable conveyance.’ … Continue reading Inland Revenue Commissioners v G Angus and Co: CA 1889

Commissioners for Inland Revenue v Angus: CA 14 Jun 1881

The court was asked whether an agreement for sale of property in the shape of goodwill amounted to a conveyance of the property for stamp duty purposes under section 70 of the 1870 Act. Held: It did not. Lord Evershed MR said: ‘The first thing to be noticed is, that the thing which is made … Continue reading Commissioners for Inland Revenue v Angus: CA 14 Jun 1881

The Inland Revenue v The Glasgow and South-Western Railway Co: HL 20 May 1887

Revenue – Stamp Act 1870 (33 and 34 Vict. cap. 97), sec. 70 – Consideration for the ‘Conveyance on Sale’ – Lands Clauses (Scotland) Act 1845 (8 Vict. cap. 19), sec. 48 – Compensation for Loss of Business.In a compulsory sale under the Lands Clauses Act 1845 a jury awarded the owners of the subjects, … Continue reading The Inland Revenue v The Glasgow and South-Western Railway Co: HL 20 May 1887

Oughtred v Inland Revenue Commissioners: HL 4 Nov 1959

The taxpayer and her son owned through a trust the entire beneficial interest in the shares of a company. She agreed to transfer other shares to him in return for his interest in the shares subject to the trust, releasing the trust. The Revenue contended that there must be a deed giving effect to the … Continue reading Oughtred v Inland Revenue Commissioners: HL 4 Nov 1959

Stannard (T/A Wyvern Tyres) v Gore: CA 4 Oct 2012

The defendant, now appellant, ran a business involving the storage of tyres. The claimant neighbour’s own business next door was severely damaged in a fire of the tyres escaping onto his property. The court had found him liable in strict liability under the rule in Rylands, concluding that the appellant had collected the tyres on … Continue reading Stannard (T/A Wyvern Tyres) v Gore: CA 4 Oct 2012

Fowler v Mackenzie: HL 17 Apr 1874

By antenuptial contract of marriage between A and the daughter of B, in 1825, B bound himself to provide for A ‘a sum equal at least to that which he has already provided or may hereafter provide to any one of his other daughters.’ In 1827 another . .