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Michael Warren Ingram and Christopher David Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue   flag 

[1997] EWCA Civ 2212
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
28th July, 1997

Legislation Cited

Legislation Name Provision
Finance Act 1978
Finance Act 1986 s102

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
[1995] 4 All Er 339f [1995] 4 All ER 339F United Kingdom circa 1995 LexisNexis flag 1
[1995] 4 All Er 338b [1995] 4 All ER 338B United Kingdom circa 1995 LexisNexis flag 1
Ingram v IRC [1995] 4 All ER 334 United Kingdom circa 1995 LexisNexis flag 4
[1995] 4 All Er 346d [1995] 4 All ER 346D United Kingdom circa 1995 LexisNexis flag 1
[1995] 4 All Er 343j [1995] 4 All ER 343J United Kingdom circa 1995 LexisNexis flag 1
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
[1982] AC 326 [1982] AC 326 United Kingdom circa 1982 LexisNexis / Westlaw flag 1
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 347
In re Nichols, decd [1975] 1 WLR 534 United Kingdom circa 1975 LexisNexis / Westlaw flag 7
St Edmundsbury and Ipswich Diocesan Board of Finance v Clark (No 2) [1975] 1 WLR 468 United Kingdom circa 1975 LexisNexis / Westlaw flag 42
[1975] 1 WLR 538d-E [1975] 1 WLR 538D-E United Kingdom circa 1975 LexisNexis / Westlaw flag 1
[1975] 1 WLR 543 [1975] 1 WLR 543 United Kingdom circa 1975 LexisNexis / Westlaw flag 1
[1974] 1 WLR 299a-b [1974] 1 WLR 299A-B United Kingdom circa 1974 LexisNexis / Westlaw flag 1
[1974] 1 WLR 295 [1974] 1 WLR 295 United Kingdom circa 1974 LexisNexis / Westlaw flag 1
Rye v Rye [1962] AC 496 United Kingdom circa 1962 LexisNexis / Westlaw flag 46
Knetsch v United States 364 US 361; 5 L Ed 128; 5 L Ed 2d 128; 81 SCt 132 United States Supreme Court United States 14 Nov 1960 WorldLII flag 151
Gilbert v Commissioner 248 F2d 399; 402 CA 2 United States Court of Appeals, Second Circuit United States 10 Apr 1957 WorldLII flag 83
Oakes v Commissioner of Stamp Duties (NSW) [1954] AC 57; [1953] 2 All ER 92 United Kingdom circa 1954 LexisNexis / Westlaw flag 11
Re Whichelow [1953] 2 All ER 1558; [1954] 1 WLR 5 United Kingdom circa 1953 LexisNexis flag 8
[1952] AC 49 [1952] AC 49 United Kingdom circa 1952 LexisNexis / Westlaw flag 1
[1952] AC 50 [1952] AC 50 United Kingdom circa 1952 LexisNexis / Westlaw flag 1
St Aubyn v Attorney-General [1951] UKHL 3; [1952] AC 15; [1951] 2 All ER 473 House of Lords United Kingdom 12 Jul 1951 BAILII flag 94
Re Brockbank [1948] Ch 206; [1948] 1 All ER 287 Court of Chancery United Kingdom circa 1948 LexisNexis / Westlaw flag 52
[1943] AC 446 [1943] AC 446 United Kingdom circa 1943 LexisNexis / Westlaw flag 1
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co (Ltd) [1943] AC 425; [1943] 1 All ER 525 United Kingdom circa 1943 LexisNexis / Westlaw flag 26
Gregory v Helvering 293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266 United States Supreme Court United States 7 Jan 1935 WorldLII flag 439
[1934] AC 67 [1934] AC 67 United Kingdom circa 1934 LexisNexis / Westlaw flag 1
Munro v Commissioner of Stamp Duties [1933] UKPC 1; [1934] AC 61; [1933] All ER 185 Privy Council United Kingdom 12 Jan 1933 BAILII flag 18
Lang v Webb [1912] HCA 7; 13 CLR 503; 18 ALR 49 High Court of Australia Australia - Commonwealth 12 Mar 1912 AustLII flag 22
Hirachand Punamchand v Temple [1911] UKLawRpKQB 101; [1911] 2 KB 330 United Kingdom 17 May 1911 CommonLII flag 25
Re Cochrane [1906] IR 200 circa 1906 1
Advocate (HM) v M'Taggart Stewart (1906) 43 SLR 465 Singapore - Singapore circa 1906 LexisNexis flag 1
Act and Re Cochrane [1906] 2 IR 200; [1905] 2 IB 626 circa 1906 15
Re Cochrane [1905] 2 IR 626 Republic of Ireland 29 Jun 1905 BAILII flag 12
Re Cochrane (at [1905] 2 IR 631 circa 1905 1
Williams v Scott [1900] UKLawRpAC 34; [1900] AC 499 United Kingdom 19 Jun 1900 CommonLII flag 24
Grey (Earl) v Attorney-General [1900] UKLawRpAC 4; [1900] AC 124 United Kingdom 15 Feb 1900 CommonLII flag 18
Grey (Earl) v Attorney-General [1898] UKLawRpKQB 159; [1898] 2 QB 534 United Kingdom 12 Aug 1898 CommonLII flag 12
Grey (Earl) v Attorney-General [1897] UKLawRpKQB 184; [1898] 1 QB 318 United Kingdom 15 Dec 1897 CommonLII flag 3
Attorney-General v Worrall [1894] UKLawRpKQB 192; [1895] 1 QB 99; 59 JP 467 United Kingdom 21 Nov 1894 CommonLII flag 32
Henderson v Astwood, Astwood v Cobbold, Cobbold v Astwood [1894] UKLawRpAC 6; [1894] AC 150 United Kingdom 3 Feb 1894 CommonLII flag 7
Farrar v Farrars Ltd [1888] UKLawRpCh 209; (1888) 40 Ch D 395; 58 LJCh 185 Court of Chancery United Kingdom 21 Dec 1888 CommonLII flag 95
Walsh v Lonsdale [1882] UKLawRpCh 85; (1882) 21 Ch D 9; 46 LT 858; (1881) 51 All ER Rep Ext 1690; 52 LJCh 2 United Kingdom 29 Mar 1882 CommonLII flag 281
(1860) 28 Beav 281 (1860) 28 Beav 281 Rolls Court United Kingdom circa 1860 flag 1
Grey v Ellison [1856] EngR 391; 65 ER 990; (1856) 1 Giff 438 Court of Chancery United Kingdom circa 1856 CommonLII flag 4
William Lewis, William Overton, and David Hughes,-Appellants; James Hillman and Ann Susanna his Wife, ,-Respondents [1852] EngR 392; (1852) 3 HLCas 607; 10 ER 239 House of Lords United Kingdom circa 1852 CommonLII flag 17

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