05 Dec 1963 [1964] 1 WLR 529; [1964] 1 All ER 509; [1963] 2 Lloyd's Rep 446, Ch D
25 Jun 1964 [1964] 1 WLR 1332; [1964] 3 All ER 66; [1964] 2 Lloyd's Rep 43, CA
18 Mar 1965 [1965] AC 1088; [1965] 2 WLR 924; [1965] 1 All ER 917; [1965] 1 Lloyd's Rep 313, HL(E)
REVENUE — Stamp duty — Conveyance or transfer on sale — Option to purchase share capital — Transfers pursuant to option agreement to protect purchasers' rights — No transfer of beneficial interest — Subsequent exercise of option — Whether transfers “conveyance or transfer on sale” — “Upon the sale” — Agreement for option to purchase — Whether agreement for sale of equitable interest — Stamp Act, 1891, ss 54, 59 (1), Sch 1
[1965] AC 1088; [1965] 2 WLR 924; [1965] 1 All ER 917; [1965] 1 Lloyd's Rep 313, HL(E)
Wm Cory & Son Ltd v Inland Revenue Comrs [1964] 1 WLR 529; [1964] 1 All ER 509; [1963] 2 Lloyd's Rep 446, Ch D
Decision of Pennycuick J reversed
Wm Cory & Son Ltd v Inland Revenue Comrs [1964] 1 WLR 1332; [1964] 3 All ER 66; [1964] 2 Lloyd's Rep 43, CA
Wm Cory & Son Ltd v Inland Revenue Comrs [1964] 1 WLR 1332; [1964] 3 All ER 66; [1964] 2 Lloyd's Rep 43, CA
Decision of the Court of Appeal reversed
Wm Cory & Son Ltd v Inland Revenue Comrs [1965] AC 1088; [1965] 2 WLR 924; [1965] 1 All ER 917; [1965] 1 Lloyd's Rep 313, HL(E)
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