“…J reviewed the following authorities: Earl Grey, In re Cochrane, Munro, the Perpetual Trustee case, and Oakes v Commissioner of Stamp Duties of New South Wales [1954] AC 57. He made no mention of St Aubyn, although it had been cited during the four days of argument by distinguished leading counsel on each side.…”
“…the section. It appears to us to be just as much a benefit taken by the donor out of that which was given as the power to charge remuneration in the Oakes case [1954] AC 57.…”