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Wharton v Masterman   flag  70

[1895] UKLawRpAC 15; [1894] UKLawRpCh 42; [1895] AC 186; (1894) 2 Ch 184
Court of Chancery
United Kingdom
5th March, 1894

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
David & Ros Carr Holdings Pty Ltd v Ritossa [2025] NSWCA 108 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 May 2025 AustLII flag
Re Cheng Lewis Ka Hang [2020] HKCFI 2499 Hong Kong Court of First Instance Hong Kong 25 Sep 2020 HKLII flag
- Mau Whenua Incorporated v Mulligan - Port Nicholson Block Settlement Trust [2020] NZMLC 56 Maori Land Court of New Zealand Decisions New Zealand 12 Aug 2020 NZLII flag
- Stewart v Stewart - Kaiwaitau 6 and Other Blocks [2020] NZMLC 42 Maori Land Court of New Zealand Decisions New Zealand 7 Jul 2020 NZLII flag
HM Attorney General v Zedra Fiduciary Services (UK) Ltd [2020] EWHC 18 (Ch) High Court of England and Wales United Kingdom - England and Wales 14 Jan 2020 BAILII flag 1
Seoud v Fortythird Garland Pty Ltd [2019] VSC 192; (2019) 57 VR 262 Supreme Court of Victoria Australia - Victoria 26 Mar 2019 AustLII flag 5
Malamit Pty Ltd v WFI Insurance Ltd [2016] NSWSC 1306 Supreme Court of New South Wales Australia - New South Wales 16 Sep 2016 AustLII flag 2
Re Tracey [2016] QCA 194; [2017] 2 Qd R 35 Supreme Court of Queensland - Court of Appeal Australia - Queensland 2 Aug 2016 AustLII flag 6
L N v Public Trustee for the ACT [2014] ACTSC 190 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 8 Aug 2014 AustLII flag 3
Michael Victor Henley; In the Estate of Hedy Jadwiga Weinstock and Leo Arie Weinstock [2013] NSWSC 975 Supreme Court of New South Wales Australia - New South Wales 22 Jul 2013 AustLII flag 6
Byrnes v Kendle [2011] HCA 26; (2011) 243 CLR 253; (2011) 279 ALR 212; (2011) 85 ALJR 798 High Court of Australia Australia - Commonwealth 3 Aug 2011 AustLII flag 549
Application of Richard Albarran; Harb v Harb [2010] NSWSC 1251; (2010) 17 BPR 33,295 Supreme Court of New South Wales Australia - New South Wales 5 Oct 2010 AustLII flag 14
Pacella v Sherborne [No 2] [2010] WASC 186 Supreme Court of Western Australia Australia - Western Australia 23 Jul 2010 AustLII flag 3
Norman v Australasian Conference Association Ltd [2008] VSC 573 Supreme Court of Victoria Australia - Victoria 18 Dec 2008 AustLII flag 1
Miskelly v Arnheim [2008] NSWSC 1075; 3 BFRA 240 Supreme Court of New South Wales Australia - New South Wales 23 Sep 2008 AustLII flag 2
Kafataris v Deputy Commissioner of Taxation [2008] FCA 1454; (2008) 172 FCR 242; [2008] ATC 20-048; 73 ATR 531 Federal Court of Australia Australia - Commonwealth 19 Sep 2008 AustLII flag 15
Melbourne Jewish Orphan and Children's Aid Society Inc v ANZ Executors and Trustee Co Ltd [2007] VSC 26 Supreme Court of Victoria Australia - Victoria 20 Feb 2007 AustLII flag 4
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371 High Court of Australia Australia - Commonwealth 28 Sep 2005 AustLII flag 246
TR 2004/D25 - Income tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 [2004] ATODTR 25 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2004/D25 - Income tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 [2004] ATODTR TR2004/D25 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Robertson v Allen [2003] NSWSC 848; 11 BPR 21,213 Supreme Court of New South Wales Australia - New South Wales 26 Sep 2003 AustLII flag 3
Clay v Clay [2003] TASSC 63 Supreme Court of Tasmania Australia - Tasmania 30 Jul 2003 AustLII flag 1
Perpetual Trustees (WA) Ltd v Naso [1999] WASCA 80; (1999) 21 WAR 191 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 23 Jun 1999 AustLII flag 15
W v Perpetual Trustees Tasmania Ltd [1998] TASSC 83 Supreme Court of Tasmania Australia - Tasmania 9 Jul 1998 AustLII flag
Re the Will of Olive Gertrude Jones [1997] TASSC 82 Supreme Court of Tasmania Australia - Tasmania 7 Jul 1997 AustLII flag 1
In the Estate of Murdoch Stanley McLeod Deceased: Re the Trusts of Will Julia Farr Centre v University of Adelaide; Adelaide Women's and Children's Hospital; Roy Frederick Rhodes Scragg; Henry Knoyle Cross and Donald Hugh Collier [1993] SASC 4116 Supreme Court of South Australia Australia - South Australia 16 Sep 1993 AustLII flag
Estate of Murdoch Stanley McLeod Deceased: Re The Trusts of Will Julia Farr Centre v University of Adelaide; Adelaide Women's and Children's Hospital; Roy Frederick Rhodes Scragg; Henry Knoyle Cross and Donald Hugh Collier [1993] SASC 4574 Supreme Court of South Australia Australia - South Australia 16 Sep 1993 AustLII flag 1
In the Estate of Murdoch Stanley McLeod Deceased: Re the Trusts of Will Julia Farr Centre v University of Adelaide; Adelaide Women's and Children's Hospital; Roy Frederick Rhodes Scragg; Henry Knoyle Cross and Donald Hugh Collier [1993] SASC 4616 Supreme Court of South Australia Australia - South Australia 16 Sep 1993 AustLII flag
Harry William Hart Deceased [1972] SASC 1267 Supreme Court of South Australia Australia - South Australia 9 May 1972 AustLII flag
It 348 - the Meaning of Present Entitlement [1965] ATOITR IT348 Australian Taxation Office Australia - Commonwealth 11 Aug 1965 AustLII flag
Watson v Conant [1964] SCR 312 Supreme Court of Canada Canada 23 Mar 1964 Supreme Court of Canada flag
Thomas v Perpetual Trustee Co (Ltd) [1955] HCA 74; (1955) 94 CLR 537; [1956] ALR 85 High Court of Australia Australia - Commonwealth 19 Dec 1955 AustLII flag 3
Lock, Re; Walker v Lock [1949] VicLawRp 21; [1949] VLR 218; [1949] ALR 798 Australia - Victoria 19 May 1949 AustLII flag 1
In re Lock; Walker v Lock [1949] ArgusLawRp 41; (1949) 56 ALR 798 Argus Law Reports Australia 19 May 1949 AustLII flag
Lindsay v Miller (No 2) [1948] VicLawRp 43; [1949] VLR 154; [1949] ALR 627 Australia - Victoria 18 Jun 1948 AustLII flag 1
Berwick v Canada Trust Co [1948] SCR 151 Supreme Court of Canada Canada 23 Mar 1948 Supreme Court of Canada flag
Hassell, In re the Will of [1940] WALawRp 3; (1940) 43 WALR 36 Australia - Western Australia 20 May 1940 AustLII flag
Re Hume's Estate; Hume v Hume 34 Tas LR 22 Australia - Tasmania 31 Oct 1939 AustLII flag 1
Whakatane Paper Mills Ltd v Public Trustee [1939] NSWStRp 37; (1939) 39 SR (NSW) 426; 56 WN (NSW) 177 Supreme Court of New South Wales Australia - New South Wales 29 Sep 1939 AustLII flag 7
Re Adams' Will; Blair v Curran 35 Tas LR 1 Australia - Tasmania 27 May 1939 AustLII flag
Blair v Curran [1939] HCA 23; (1939) 62 CLR 464; (1939) 13 ALJR 131 High Court of Australia Australia - Commonwealth 27 May 1939 AustLII flag 1409
Hammond [1935] SCR 550 Supreme Court of Canada Canada 1 Oct 1935 Supreme Court of Canada flag 1
Lord, Re Will of; Lord v Lord 28 Tas LR 37 Australia - Tasmania 11 Oct 1933 AustLII flag
In the Will and Estate of George White, Deceased The Trustees, Executors and Agency Co Ltd v Charles Francies Campbell [1930] ArgusLawRp 28; (1930) 36 ALR 228 Argus Law Reports Australia 10 Jun 1930 AustLII flag 1
White Trustees Executors and Agency Co Ltd v Campbell, In re [1930] VicLawRp 20; [1930] VLR 277; 36 ALR 228 Australia - Victoria 10 Jun 1930 AustLII flag 1
Sewell, In re [1929] SAStRp 45; [1929] SASR 226 Supreme Court of South Australia Australia - South Australia 26 Aug 1929 AustLII flag
Commissioner of Stamp Duties (Qld) v Donaldson [1927] HCA 30; (1927) 39 CLR 539 High Court of Australia Australia - Commonwealth 15 Aug 1927 AustLII flag 15
Sears Tooth v Payne Hicks Beach [1908-1925] 2 FLR 116 Australia 23 Jan 1924 PacLII flag 23
Faddy v Robertson [1924] Fiji LR 1 Fiji 23 Jan 1924 flag
Faddy v Robertson [1924] FJSC 1 Supreme Court of Fiji Fiji 23 Jan 1924 PacLII flag
Roots v Mutton [1978] FCA 7; 28 ALR 438 Federal Court of Australia Australia - Commonwealth 21 Jun 1922 AustLII flag 1
Public Curator of Queensland v Union Trustee Co of Australia Ltd [1922] HCA 28 High Court of Australia Australia - Commonwealth 21 Jun 1922 AustLII flag
Purcell v Deputy FCT [1920] HCA 46 High Court of Australia Australia - Commonwealth 14 Aug 1920 AustLII flag
Trustees, Executors & Agency Co Ltd v Acting FCT [1917] HCA 56; (1917) 23 CLR 576 High Court of Australia Australia - Commonwealth 18 Oct 1917 AustLII flag 13
Wilson's Trustees v Wilson [1917] ScotLR 468 United Kingdom - Scotland 2 Jun 1917 BAILII flag
Carroll v Perpetual Trustee Co Ltd [1916] HCA 78; 22 CLR 423 High Court of Australia Australia - Commonwealth 21 Dec 1916 AustLII flag 1
Kathan Muthirian v Sivabaghiathammal [1916] AllINRprMad 214; 20 MLT 204; [1917] AIR Mad 442 All India Reporter - Madras India - Tamil Nadu 17 Apr 1916 AsianLII flag
Ritchie's Trustees v M'Donald [1915] ScotLR 373 United Kingdom - Scotland 20 Feb 1915 BAILII flag
Re Marshall [1913] UKLawRpCh 125; [1914] 1 Ch 192 Court of Chancery United Kingdom 17 Nov 1913 CommonLII flag 26
Trustees, Executors, And Agency Co (Ltd) v Bush SC Dunedin [1908] NZGazLawRp 203; (1908) 28 NZLR 117; (1908) 11 GLR 287 New Zealand Gazette Law Reports New Zealand 15 Oct 1908 NZLII flag 5
Smidmore v Makinson [1908] HCA 20; 6 CLR 243; 14 ALR 442 High Court of Australia Australia - Commonwealth 13 May 1908 AustLII flag 1
In the Matter of the Estate of Tan Kim Seng - Deceased, Tan Jiak Kim v Tan Jiak Kim [1908] SSLawRp 1; (1908) 12 SSLR 1 Malaysia - Straits Settlements 28 Jan 1908 CommonLII flag
Fitzgerald, In re; Surman v Fitzgerald [1904] UKLawRpCh 50; [1904] 1 Ch 573 Court of Chancery United Kingdom 7 Mar 1904 CommonLII flag 11
Cornwall v Henson [1900] UKLawRpCh 107; [1900] 2 Ch 298 Court of Chancery United Kingdom 30 May 1900 CommonLII flag 15
In the Will of Lewis [1897] ArgusLawRp 85 Argus Law Reports Australia 16 Jul 1897 AustLII flag
Booth v Goldsbrough [1897] ArgusLawRp 79; 3 ALR 149; 19 ALT 29 Argus Law Reports Australia 15 Jun 1897 AustLII flag
Harbin v Masterman [1895] UKLawRpCh 190; (1896) 1 Ch 351 Court of Chancery United Kingdom 16 Dec 1895 CommonLII flag 20

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
- The Rules against Perpetuities and Excessive Accumulations (Report) [1998] EWLC 251 Law Commission United Kingdom 31 Mar 1998 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Nature of a Beneficiary's Equitable Interest in a Trust" [2007] NSWJSchol 12 White, Justice R Australia circa 2007 AustLII flag
"Transferring Native Title to a Body Corporate Under the Native Title Act 1993 (Cth) - Can CGT Arise?" (2000) 3 (2) Journal of Australian Taxation 155 Black, Warren Australia circa 2000 AustLII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Wrey, In re; Stuart v Wrey [1885] UKLawRpCh 214; (1885) 30 Ch D 507 Court of Chancery United Kingdom 29 Jul 1885 CommonLII flag 5
Weatherall v Thornburgh [1878] UKLawRpCh 104; 8 Ch D 261; 4 Macq 992 Court of Chancery United Kingdom - Scotland 11 Mar 1878 CommonLII flag 22
Talbot v Jevers (No 1) [1875] UKLawRpEq 98; 20 Eq 255 United Kingdom 1 Jun 1875 CommonLII flag 5
Harbin v Masterman [1871] UKLawRpEq 137; 12 Eq 559 United Kingdom 14 Jul 1871 CommonLII flag 6
Green v Gascoyne [1865] EngR 97; 4 De GJ & S 565; 46 ER 1038 Court of Chancery United Kingdom circa 1865 CommonLII flag 9
Combe v Hughes [1865] EngR 413; 46 ER 531; (1865) 2 De GJ & S 657 Court of Chancery United Kingdom circa 1865 CommonLII flag 3
Oddie v Brown [1859] EngR 605; 4 De G & J 179; 45 ER 70 Court of Chancery United Kingdom circa 1859 CommonLII flag 8
Bourne v Buckton Ex parte J C Haig, and Maria, his Wife [1851] EngR 879; 61 ER 275; (1851) 2 Sim NS 91 United Kingdom circa 1851 CommonLII flag 6
Ellis v Maxwell [1849] EngR 483; 12 Beav 104; 50 ER 1000 Rolls Court United Kingdom circa 1849 CommonLII flag 5
Rocke v Rocke [1845] EngR 1179; 9 Beav 66; 50 ER 267 Rolls Court United Kingdom circa 1845 CommonLII flag 7
Elborne v Goode [1844] EngR 734; 14 Sim 165; 60 ER 320 United Kingdom circa 1844 CommonLII flag 8
Saunders v Vautier [1841] EngR 629; 49 ER 282; (1841) 4 Beav 115 Rolls Court United Kingdom circa 1841 CommonLII flag 257
Eyre v Marsden [1838] EngR 807; 2 Keen 564; (1839) 4 My & Cr 231; 41 ER 91 Court of Chancery United Kingdom circa 1839 CommonLII flag 45
Nias v The Northern and Eastern Railway Co [1838] EngR 528; 3 My & Cr 355; 40 ER 963; 2 Keen 313 Court of Chancery United Kingdom circa 1838 CommonLII flag 13
Josselyn v Josselyn [1837] EngR 1156; 9 Sim 63; 59 ER 281 United Kingdom circa 1837 CommonLII flag 12
Trickey v Trickey [1832] EngR 490; 40 ER 213; (1832) 3 My & K 560 Court of Chancery United Kingdom circa 1832 CommonLII flag 4
Dorothy Love, Widow, ,-Appellants; Henry L'estrange ,-Respondents [1727] EngR 35; 2 ER 532; (1727) 5 Bro Parl Cas 59 United Kingdom circa 1727 CommonLII flag 10
Cr & Ph 240 JOB 265 Australia - New South Wales Informit flag 1
60 LT 489 60 LT 489 United Kingdom flag 4
12 Eq 564 LR 12 Eq 564 United Kingdom flag 1
Featherall v Thmaburgh 8 Ch D 269 Court of Chancery United Kingdom LexisNexis / Westlaw flag 4
6 DM & G 453 6 DM & G 453 10
3 Ch 691 3 Ch 691 Court of Chancery United Kingdom LexisNexis / Westlaw flag 5

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