Lang v Webb

JurisdictionAustralia Federal only
Neutral Citation1912-0311 HCA A,[1912] HCA 7
Date1912
Year1912
CourtHigh Court
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10 cases
  • Ingram and Another v Commissioners of Inland Revenue
    • United Kingdom
    • Court of Appeal (Civil Division)
    • July 29, 1997
    ... ... 346 Kildrummy (Jersey) Ltd v IR Commrs TAX [1990] BTC 8094 Knetsch v United States (1960) 364 US 361 Lang v Webb (Commr of Taxes for Victoria) UNK (1912) 13 CLR 503 Lewis v Hillman ENR (1852) 3 HLC 607 Munro v Commr of Stamp ... ...
  • Buzzoni v Revenue and Customs Comrs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • December 19, 2013
    ...the benefit to the donor was also of advantage to the donee. The Board founded its conclusion on the principle expressed by Isaac J in Lang v Webb [1912] 13 CLR 503 that it is irrelevant that the donor gives full consideration in respect of the donor's right to possession and enjoyment of t......
  • Buzzoni and Others v HMRC
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • October 19, 2012
    ... ... Once they have given away an interest they may not receive back any benefits from that interest. In Lang v Webb (1912) 13 CLR 503, 513 Isaacs J suggested that the policy was to avoid the "delay, expense and uncertainty" of requiring the revenue to ... ...
  • Ingram and Another v Commissioners of Inland Revenue
    • United Kingdom
    • House of Lords
    • December 10, 1998
    ...the rent, to distrain for it and to forfeit the lease." He found the reasoning inferentially in the court's citation from Lang v. Webb (1912) 13 C.L.R. 503 and in particular the judgment of Isaacs J. The essence of the latter's reasoning was that the gift of the freehold "had to be complete......
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