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St Aubyn v Attorney-General   flag  94

[1951] UKHL 3; [1952] AC 15; [1951] 2 All ER 473
House of Lords
United Kingdom
12th July, 1951

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Re Bruce Antony Marshall and Commissioner of Superannuation [1992] AATA 360; (1992) 28 ALD 69 Administrative Appeals Tribunal Australia 26 Nov 1992 AustLII flag
Re Charles William Rowe and Commissioner of Superannuation [1987] AATA 382 Administrative Appeals Tribunal Australia 30 Oct 1987 AustLII flag
Re Howard Trevor Jones and Secretary To the Department of Health [1985] AATA 103 Administrative Appeals Tribunal Australia 30 Apr 1985 AustLII flag
Rattray and Commissioner for Superannuation [1980] AATA 17 Administrative Appeals Tribunal Australia 21 Mar 1980 AustLII flag
M/S JK Construction Engineers & Contractor & Others v Union Of India Thru Secy Mines And Mineral - WRIT - C [2006] INAHHC 4716 Allahbad High Court India - Allahbad 28 Feb 2006 LIIofIndia flag
Shyam Traders & Others v UP & Others - WRIT - C [2006] INAHHC 831 Allahbad High Court India - Allahbad 12 Jan 2006 LIIofIndia flag
Nyongo v Attorney-General of Kenya & Others [2007] EACJ 6 East African Court of Justice 30 Mar 2007 SAFLII 1
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
DELTA Merseyside Ltd v Uber Britannia Ltd [2024] EWCA Civ 802 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Jul 2024 BAILII flag
Viscount Hood v HMRC [2018] EWCA Civ 2405 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Oct 2018 BAILII flag 1
Buzzoni v Revenue and Customs Commissioners [2013] EWCA Civ 1684; [2014] 1 WLR 3040 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Dec 2013 BAILII flag 5
IRC v Eversden [2003] EWCA Civ 668; 75 Tax Cas 340; (2003) 100 LSG 38; [2003] BTC 8028 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 May 2003 BAILII flag 2
R (Mahmood) v Royal Pharmaceutical Society of Great Britain [2001] EWCA Civ 1245; [2002] 1 WLR 879; [2001] All ER (D) 462 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Jul 2001 BAILII flag 3
Michael Warren Ingram and Christopher David Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue [1997] EWCA Civ 2212 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jul 1997 BAILII flag
Porteous v Donnelly [2002] FCA 862 Federal Court of Australia Australia - Commonwealth 8 Jul 2002 AustLII flag 8
Re A Reference to the Federal Court of Australia by the Australian Broadcasting Tribunal Pursuant to Section 22b of the Broadcasting and Television Act 1942 in relation to applications to the Australian Broadcasting Tribunal of Approval [1987] FCA 6 Federal Court of Australia Australia - Commonwealth 20 Jan 1987 AustLII flag 5
Commissioner for Superannuation v Bayley [1979] FCA 76; (1979) 28 ALR 293; (1979) 41 FLR 385; (1979) 2 ALD 913 Federal Court of Australia Australia - Commonwealth 12 Nov 1979 AustLII flag 22
Shelford v Revenue & Customs (INHERITANCE TAX - avoidance - "home loan scheme") [2020] UKFTT 53 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jan 2020 BAILII flag
Hood v Revenue and Customs (INHERITANCE TAX : Gifts) [2016] UKFTT 59 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Feb 2016 BAILII flag 2
Sirpur Paper Mills Ltd v The Collector of Central Excise - RCNo 154 of 1996 [2002] INAPHC 239 High Court of Andhra Pradesh India - Andhra Pradesh 20 Jun 2002 LIIofIndia flag
Adamson v Hayes [1973] HCA 6; (1973) 130 CLR 276; [1972-73] ALR 1224; 47 ALJR 201 High Court of Australia Australia - Commonwealth 9 Apr 1973 AustLII flag 88
Knight v Knight [1971] HCA 21; (1971) 122 CLR 114; [1971] ALR 644; (1971) 45 ALJR 315 High Court of Australia Australia - Commonwealth 28 May 1971 AustLII flag 35
Robert Reid Pty Ltd v Cassidy [1966] HCA 7; (1966) 114 CLR 558; [1966] ALR 829; 39 ALJR 420 High Court of Australia Australia - Commonwealth 25 Feb 1966 AustLII flag 4
Commissioner of Stamp Duties (NSW) v Owens [1953] HCA 37; (1953) 88 CLR 67 High Court of Australia Australia - Commonwealth 16 Jun 1953 AustLII flag 6
Oakes v Commissioner of Stamp Duties NSW [1952] HCA 22; (1952) 85 CLR 386 High Court of Australia Australia - Commonwealth 8 May 1952 AustLII flag 7
Union of India & Anr v Skmathur & Anr - CW 17221/2004 [2010] INDLHC 5108 High Court of Delhi India 21 Oct 2010 LIIofIndia flag
Union of India & Others v SMT Shyama Malhotra & Another - Lpa 257/2007 [2007] INDLHC 917 High Court of Delhi India 7 Sep 2007 LIIofIndia flag
T & N Ltd, Re [2005] EWHC 2870; [2005] EWHC 2870 (Ch); [2006] 3 All ER 697; [2006] 1 WLR 1728; [2005] All ER (D) 211 High Court of England and Wales United Kingdom - England and Wales 14 Dec 2005 BAILII flag 43
In re Northern Projects Fiji Ltd [2011] FJHC 136 High Court of Fiji Fiji 28 Jan 2011 PacLII flag 1
In re Comsol Fiji Ltd [2009] FJHC 77 High Court of Fiji Fiji 25 Mar 2009 PacLII flag 8
Australia and New Zealand Banking Group Ltd v Koi [1994] FJHC 7 High Court of Fiji Fiji 10 Jan 1994 PacLII flag 1
In re IHJ Advertising (Fiji) Ltd [1991] FJHC 40 High Court of Fiji Fiji 12 Jun 1991 PacLII flag 1
M/S JK Construction Engineers & Contractor & Others v Union Of India Thru Secy Mines And Mineral - WRIT - C [2006] INUPHC 4716 High Court of Judicature at Allahabad India 28 Feb 2006 LIIofIndia flag
Shyam Traders & Others v UP & Others - WRIT - C [2006] INUPHC 831 High Court of Judicature at Allahabad India 12 Jan 2006 LIIofIndia flag
Northern Bank Ltd v Martin [2013] NICh 1 High Court of Justice in Northern Ireland United Kingdom - Northern Ireland 11 Jan 2013 BAILII flag
Russell v Attorney-General HC Auckland CP254/94 [1994] NZHC 1949; [1995] 1 NZLR 749 High Court of New Zealand New Zealand 16 Nov 1994 NZLII flag 10
Wellington Development Corporation Ltd v Far North District Council HC Whangarei CP12/92 [1992] NZHC 2853 High Court of New Zealand New Zealand 29 May 1992 NZLII flag
ABSA Bank Ltd v Tamsui Empire Park 1 CC (11151/2013) [2013] ZAWCHC 187 High Court of South Africa - Western Cape Division South Africa 3 Dec 2013 SAFLII flag 3
Mitchell v Landowners of Land of Aitutaki Airport [1981] CKHC 9 High Court of the Cook Islands Cook Islands 26 Jun 1981 PacLII flag
Smt Munni Goyal, W/o Sri Laxman Das Goyal, R/o Ward No v Kashmiri Lal, S/o Sri Gyani Ram, R/o Ward [2008] INUTHC 588 High Court of Uttarakhand India 18 Mar 2008 LIIofIndia flag
Lam Soon Trademark Ltd v Commissioner of Inland Revenue [2006] HKCFA 71; (2006) 9 HKCFAR 391; [2006] 3 HKLRD 132 Hong Kong Court of Final Appeal Hong Kong 30 Jun 2006 HKLII flag 3
7f85u16a 8559u16a 82b3u16a 5c0du16a 98dfu16a 7269u16a 53cau16a 885bu16a 751fu16a 5c40u16a 5c40u16a 9577u16a [2016] HKCFI 815 Hong Kong Court of First Instance Hong Kong 8 Jul 2016 HKLII flag
5bccu16a 5eb7u16a 82b1u16a 5712u16a 696du16a 4e3bu16a 7acbu16a 6848u16a 6cd5u16a 5718u16a 5c0du16a Chan Nga Lai 53cau16a 53e6u16a 4e00u16a 4ebau16a [2019] HKLdT 63 Hong Kong Lands Tribunal Hong Kong 10 Dec 2019 HKLII flag
Sogo Hong Kong Co Ltd v Commissioner of Rating and Valuation [2019] HKLdT 68 Hong Kong Lands Tribunal Hong Kong 10 Dec 2019 HKLII flag 10
[2019] HKLdT 62 (10 December 2019) [2019] HKLdT 62 Hong Kong Lands Tribunal Hong Kong 10 Dec 2019 HKLII flag
ç¾Žå æ 邨ç å… æ æ¥ »ç«‹æ ˆæ³ å å  ç¦§æŠ ³‡æ ‰é™ å… å å Šå ¦ € ºº [2019] HKLdT 60 Hong Kong Lands Tribunal Hong Kong 10 Dec 2019 HKLII flag 1
ç¾Žå æ 邨ç å… æ æ¥ »ç«‹æ ˆæ³ å å  ç¦§æŠ ³‡æ ‰é™ å… å å Šå ¦ € ºº [2019] HKLdT 59 Hong Kong Lands Tribunal Hong Kong 10 Dec 2019 HKLII flag 1
5104u16a 9054u16a 884cu16a 7269u16a 696du16a 7ba1u16a 7406u16a 6709u16a 9650u16a 516cu16a 53f8u16a 5c0du16a 5433u16a 524du16a 82f1u16a [2019] HKLdT 58 Hong Kong Lands Tribunal Hong Kong 10 Dec 2019 HKLII flag
Koonex Technology Ltd [2019] HKLdT 57 Hong Kong Lands Tribunal Hong Kong 10 Dec 2019 HKLII flag
Leung Chuk Chi 53cau16a 53e6u16a 4e00u16a 4ebau16a 5c0du16a the Incorporated Owners of Sheung Shing Court [2019] HKLdT 56 Hong Kong Lands Tribunal Hong Kong 10 Dec 2019 HKLII flag
CHARTPACK MACHINERY CO LTD å  é ¹‹ ·¯32, 32A, 34å Š34A ™ æ¥ »ç«‹æ ˆæ³ å [2019] HKLdT 55 Hong Kong Lands Tribunal Hong Kong 10 Dec 2019 HKLII flag
9673u16a 5c0fu16a 83efu16a 53cau16a 53e6u16a 5341u16a 4e94u16a 4ebau16a 5c0du16a 912du16a 9053u16a 73cdu16a [2019] HKLdT 54 Hong Kong Lands Tribunal Hong Kong 10 Dec 2019 HKLII flag 1
Citifield International Ltd 5c0du16a Ez Markt Global Dynamic Procurement Supply Chain Management Holdings Ltd [2019] HKLdT 53 Hong Kong Lands Tribunal Hong Kong 10 Dec 2019 HKLII flag
Ingram v Commissioners of Inland Revenue [1998] UKHL 47; [1999] 1 All ER 297; [1999] 2 WLR 90 House of Lords United Kingdom 10 Dec 1998 BAILII flag 5
Thomas v Marshall (Inspector of Taxes) [1953] UKHL 2; [1953] AC 543; [1953] 1 All ER 1102 House of Lords United Kingdom 20 Apr 1953 BAILII flag 2
RKMalhotra (aged about 53 years) v Union of India through Secretary to the Govt of India - Case [2007] INCAT 511 Indian Central Administrative Tribunal India 17 Apr 2007 LIIofIndia flag
Green v Minister for Climate Change, Environment and Water [2008] NSWLEC 48 Land and Environment Court of New South Wales Australia - New South Wales 12 Feb 2008 AustLII flag 6
Haddon v Rahui Te Kuri Inc Pakiri R ( 1994) 3 Taitokerau Appellate MB 178 (3 APWH 178) [1994] NZMAC 2 Maori Appellate Court of New Zealand New Zealand 23 Mar 1994 NZLII flag
- Deputy Registrar v Ngati Whatua o Orakei Trust Board (2010) 14 Taitokerau MB 164 (14 TTK 164) [2010] NZMLC 59 Maori Land Court of New Zealand Decisions New Zealand 22 Dec 2010 NZLII flag
Francesca the wife of Michele Aquilina v Doctor Vincenzo Dpasquale (Malta) [1971] UKPC 6 Privy Council United Kingdom 10 Feb 1971 BAILII flag
Oakes v Commissioner of Stamp Duties (NSW) [1953] UKPCHCA 1; (1953) 89 CLR 37 Privy Council Australia - Commonwealth 3 Dec 1953 AustLII flag 1
Norman Clyde Oakes v Commissioner of Stamp Duties of New South Wales (Australia) [1953] UKPC 34 Privy Council United Kingdom 3 Dec 1953 BAILII flag
Feldman v Ocean Ford Pty Ltd [2003] QIC 156; 174 QGIG 372 Queensland Industrial Court Australia - Queensland 19 Sep 2003 AustLII flag 1
Wimalasiri De Silva v Gunatunga - SLR - 433, Vol 2 of 1981 [1981] LKCA 28; (1981) 2 Sri LR 433 Sri Lankan Court of Appeal Sri Lanka 4 Sep 1981 AsianLII flag 1
Pioneer Urban Land and Infrastructure Ltd v Union of India [2019] INSC 816 Supreme Court of India India 9 Aug 2019 LIIofIndia flag
Hindustan Coop Housing Buldgsoctyltd v Registrar Coopsocieties & Anr [2009] INSC 290 Supreme Court of India India 12 Feb 2009 LIIofIndia flag
Commnr of Central Excise, Pondicherry v M/S Acer India Ltd [2004] INSC 574 Supreme Court of India India 24 Sep 2004 LIIofIndia flag
Ali MK v Kerala [2003] INSC 249 Supreme Court of India India 22 Apr 2003 LIIofIndia flag
Premier Breweries v Kerala [1997] INSC 948 Supreme Court of India India 18 Dec 1997 LIIofIndia flag
Member-Secretary, Andhra Pradesh Stateboard for Prevention v Andhra Pradesh Rayons Ltd [1988] INSC 309; 1988 4 JT 154; 1988 3 SCR Supl 380 Supreme Court of India India 30 Sep 1988 LIIofIndia flag 12
Member-Secretary, Andhra Pradesh Stateboard for Prevention v Andhra Pradesh Rayons Ltd [1988] INSC 309; 1988 4 JT 154; 1988 3 SCR Supl 380 Supreme Court of India India 30 Sep 1988 LIIofIndia flag 12
DR Baliram Waman Hiray v Justice b Lentin [1988] INSC 270; 1988 2 SCALE 688; 1988 4 JT 265; 1988 4 SCC 419; 1988 2 SCR Supl 942; AIR 1988 SC 2267 Supreme Court of India India 12 Sep 1988 LIIofIndia flag 7
Consolidated Coffee & Anr v Coffee Board, Bangalore [1980] INSC 82; (1980) 3 SCC 358; 1980 3 SCR 625; AIR 1980 SC 1468 Supreme Court of India India 15 Apr 1980 LIIofIndia flag 6
Controller of Estate Duty, Madras v Parvathi Ammal [1974] INSC 235; 1975 4 SCC 176; 1975 2 SCR 685; AIR 1975 SC 435 Supreme Court of India India 11 Nov 1974 LIIofIndia flag
Pine, Miguel v Commissioner of Police [2015] JMSC 310 Supreme Court of Jamaica Jamaica 21 Sep 2015 CommonLII flag
Regal Consulting Services Pty Ltd v All Seasons Air Pty Ltd [2017] NSWSC 613 Supreme Court of New South Wales Australia - New South Wales 19 May 2017 AustLII flag 4
Allcott Hire Pty Ltd v Silk [2016] NSWSC 1135 Supreme Court of New South Wales Australia - New South Wales 17 Aug 2016 AustLII flag 2
Re the Companies Code (Tasmania) and Re Pardoo Nominees Pty Ltd [1987] TASSC 1; [1987] Tas R 1 Supreme Court of Tasmania Australia - Tasmania 11 Feb 1987 AustLII flag 1
Natuman v Saemon [2018] VUSC 81 Supreme Court of Vanuatu Vanuatu 30 May 2018 PacLII flag
Stephen v Kwirinavanua [2016] VUSC 44 Supreme Court of Vanuatu Vanuatu 1 Apr 2016 PacLII flag 1
Lefroy v Minister for Lands [2019] WASC 83; (2019) 235 LGERA 175 Supreme Court of Western Australia Australia - Western Australia 15 Mar 2019 AustLII flag 1
Braysich v R [2009] WASCA 178; (2009) 260 ALR 719; (2009) 238 FLR 1; (2009) 74 ACSR 387 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 16 Oct 2009 AustLII flag 6
Noved Investment Co v Revenue and Customs [2006] UKSPC SPC00521 United Kingdom Special Commissioners of Income Tax United Kingdom 23 Jan 2006 BAILII flag
Bridge Trustees Ltd v Houldsworth [2011] UKSC 42; [2012] 1 All ER 659; [2011] 1 WLR 1912; [2011] ICR 1069; [2011] All ER (D) 252 United Kingdom Supreme Court United Kingdom 27 Jul 2011 BAILII flag 3
Rowe v Hughes [1974] VicRp 7; [1974] VR 60 Australia - Victoria 31 Aug 1973 AustLII flag 8
Hutchinson v Commissioner of Probate Duties (Vic) [1977] VicRp 39; [1977] VR 323; [1977] AEGR 66 Australia 7 Jun 1977 AustLII flag
Hutchinson v Commissioner of Probate Duties (Vic) [1977] VicRp 39; [1977] VR 323; [1977] AEGR 66 Australia - Victoria 7 Jun 1977 AustLII flag 1
Mohammed Hassan (1989) 35 FLR 107 Australia 21 Jun 1989 PacLII flag 8
Melbourne Corporation v Hamer [1971] VicRp 6; [1971] VR 66; (1970) 21 LGRA 26 Australia - Victoria 9 Sep 1970 AustLII flag 2
Custodian of Expropriated Property v Director of District Administration (re Tonwalik) [1969-70] PGLawRp 110 Papua New Guinea 2 Jun 1969 PacLII flag
Keilor, City of v O'Donohue [1972] VicRp 23; [1972] VR 238 Australia - Victoria 5 Oct 1970 AustLII flag 1
Denning v Insurance Commissioner of the State Motor Car Insurance Office [1966] VicRp 66; [1966] VR 471 Australia - Victoria 27 Jun 1966 AustLII flag 5
Peterson v Mitchell [1972] TASStRp 20; [1972] Tas SR 202 Australia - Tasmania 13 Dec 1972 AustLII flag 4

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
"Aspects of the Preference Share as a Tool of Estate Planning" [1978] VUWLawRw 19 Willis, J M D New Zealand circa 1978 NZLII flag

Legislation Cited

Legislation Name Provision
Finance Act,1930 (Vic)
Finance Act, 1940 s2

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Peterson v Mitchell [1972] TASStRp 20; [1972] Tas SR 202 Australia - Tasmania 13 Dec 1972 AustLII flag 4
Hutchinson v Commissioner of Probate Duties (Vic) [1977] VicRp 39; [1977] VR 323; [1977] AEGR 66 Australia 7 Jun 1977 AustLII flag
Mohammed Hassan (1989) 35 FLR 107 Australia 21 Jun 1989 PacLII flag 8
Rowe v Hughes [1974] VicRp 7; [1974] VR 60 Australia - Victoria 31 Aug 1973 AustLII flag 8
Denning v Insurance Commissioner of the State Motor Car Insurance Office [1966] VicRp 66; [1966] VR 471 Australia - Victoria 27 Jun 1966 AustLII flag 5
Tennant v Smith [1892] AC 150 United Kingdom circa 1892 LexisNexis / Westlaw flag 87
Hutchinson v Commissioner of Probate Duties (Vic) [1977] VicRp 39; [1977] VR 323; [1977] AEGR 66 Australia - Victoria 7 Jun 1977 AustLII flag 1
Act and Re Cochrane [1906] 2 IR 200; [1905] 2 IB 626 circa 1906 15
Custodian of Expropriated Property v Director of District Administration (re Tonwalik) [1969-70] PGLawRp 110 Papua New Guinea 2 Jun 1969 PacLII flag

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