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Lehtimaki and Others v Cooper: SC 29 Jul 2020

Charitable Company- Directors’ Status and Duties A married couple set up a charitable foundation to assist children in developing countries. When the marriage failed an attempt was made to establish a second foundation with funds from the first, as part of W leaving the Trust. Court approval was obtained, but the court ordered the remaining … Continue reading Lehtimaki and Others v Cooper: SC 29 Jul 2020

Jetivia Sa and Another v Bilta (UK) Ltd and Others: SC 22 Apr 2015

The liquidators of Bilta had brought proceedings against former directors and the appellant alleging that they were party to an unlawful means conspiracy which had damaged the company by engaging in a carousel fraud with carbon credits. On the pleaded facts, Mr Chopra and Mr Nazir were the directing organ of Bilta under its constitution. … Continue reading Jetivia Sa and Another v Bilta (UK) Ltd and Others: SC 22 Apr 2015

Regina v Inland Revenue Commission ex parte Preston; In re Preston: HL 1984

Duty of Fairness to taxpayer – Written Assurance The applicant was assured by the Inland Revenue that it would not raise further inquiries on certain tax affairs if he agreed to forgo interest relief which he had claimed and to pay a certain sum in capital gains tax. Held: Where the lawfulness of the section … Continue reading Regina v Inland Revenue Commission ex parte Preston; In re Preston: HL 1984

Lloyds Bank Leasing (No1) Ltd v Revenue and Customs: FTTTx 14 Aug 2015

FTTTx Income Tax/Corporation Tax : Capital Allowance – CORPORATION TAX – writing-down allowances – ships – Capital Allowances Act 2001 s 123(4) – whether obtaining of allowance ‘main object, or one of the main objects’ of the relevant transactions – yes – appeal dismissed [2015] UKFTT 401 (TC) Bailii Capital Allowances Act 2001 123(4) England … Continue reading Lloyds Bank Leasing (No1) Ltd v Revenue and Customs: FTTTx 14 Aug 2015

Senex Investments Ltd v Revenue and Customs: FTTTx 4 Mar 2015

FTTTx CAPITAL ALLOWANCES – Business Premises Renovation Allowance – whether a former Church was a Qualifying Building as last been used for the purposes of a trade, profession or vocation – yes – whether a Vestry used as an office [whether or not for the purposes of a trade, profession or vocation] – yes. Capital … Continue reading Senex Investments Ltd v Revenue and Customs: FTTTx 4 Mar 2015

Ladd v Marshall: CA 29 Nov 1954

Conditions for new evidence on appeal At the trial, the wife of the appellant’s opponent said she had forgotten certain events. After the trial she began divorce proceedings, and informed the appellant that she now remembered. He sought either to appeal admitting fresh evidence, or for a retrial. Held: The Court of Appeal refused to … Continue reading Ladd v Marshall: CA 29 Nov 1954

Collector of Stamp Revenue v Arrowtown Assets Ltd: 4 Dec 2003

(Hong Kong Final Court of Appeal) The court was asked as to the accounting treatment of interests incurred in the development for the purpose of generating the profits, and therefore whether the relevant Ordinance prohibited the capitalisation of interest for the purpose of computing the taxpayer’s assessable profits and allowable deductions. Held: Where schemes involve … Continue reading Collector of Stamp Revenue v Arrowtown Assets Ltd: 4 Dec 2003