- Considered — Hood v HM Revenue and Customs 2018-10-30
“…er of the gift. In reaching this conclusion, Lord Simonds considered, and endorsed, the decisions of the Privy Council in Munro v Commissioners of Stamp Duties [1934] AC 61, and in the Perpetual Trustee case which he discussed at 26 to 28. As Lord Simonds put it, with reference to the latter case, at the foot of 28:…”
- Cited — Hood v HM Revenue and Customs 2018-10-30
“…“There is this much, and not more than this much, to be said for the proposition advanced by the Crown. It was decided long ago in Attorney-General v Worrall [1934] AC 61, that a contractual benefit may interfere with the exclusive possession and enjoyment required by such a provision (in that case section 11(1) of the Customs a…”
- Cited — Hood v HM Revenue and Customs 2018-10-30
“…to distrain for it, and, if there be a proviso for re-entry, a right to forfeit the lease. Of course, where, as in Munro v Commissioner of Stamp Duties (N.S.W) [1934] AC 61, the lease, or, as it then may have been, a licence coupled with an interest, arises under a prior independent transaction, no question can arise because the d…”