Grey and Another (Hunter’s Nominees) v Inland Revenue Commissioners: CA 1958

Where a person who is the owner beneficially of property (and the legal estate is vested in another as trustee for him) makes a declaration of trust the practical effect amounts to the ‘getting rid of’ a trust or equitable interest then subsisting.

Lord Evershed MR
[1958] Ch 690
England and Wales
Cited by:
Appeal fromGrey and Another (Hunter’s Nominees) v Inland Revenue Commissioners; Orse Gray v IRC HL 2-Nov-1959
The House considered whether certain instruments which were presented for adjudication to stamp duty under section 13 of the Stamp Act 1891, are or are not chargeable with ad valorem duty.
Held: The word ‘disposition’ is to be given its . .
CitedNelson v Greening and Sykes (Builders) Ltd CA 18-Dec-2007
The builders had obtained a charging order for the costs awarded to them in extensive litigation, and a third party costs order but without the third party having opportunity to test the bill delivered. They had agreed to sell land to the defendant, . .

Lists of cited by and citing cases may be incomplete.


Updated: 10 December 2021; Ref: scu.262990