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Fraser and Another v Canterbury Diocesan Board of Finance and others: HL 27 Oct 2005

Land had been acquired by a deed under the 1841 Act, but had in 1995 ceased to be used as a school ‘for the education of children and adults of the labouring manufacturing and other poorer classes . . And for no other purpose ‘. Under the Act, the land would revert to the claimants … Continue reading Fraser and Another v Canterbury Diocesan Board of Finance and others: HL 27 Oct 2005

Manufacturers Life Assurance Company v Cummins (Inspector of Taxes): ChD 22 Nov 2000

The tax exemption attracted to interest on some government securities in favour of foreign residents was lost by a foreign resident company when it carried on a long term life assurance business here on a mutual basis through an office here. The interest was taxable under Schedule C. The business profits restriction in the Act … Continue reading Manufacturers Life Assurance Company v Cummins (Inspector of Taxes): ChD 22 Nov 2000

Barclays Bank Limited v Inland Revenue Commissioners: HL 1960

A testator did have the control of a company within section 55(1) of the 1940 Act, by virtue of the fact that he held shares as an individual in his own right and also was entitled to vote as a trustee for a further allocation of shares (making together more than half the total of … Continue reading Barclays Bank Limited v Inland Revenue Commissioners: HL 1960

Black, Regina (on The Application of) v Secretary of State for Justice: SC 19 Dec 2017

The Court was asked whether the Crown is bound by the prohibition of smoking in most enclosed public places and workplaces, contained in Chapter 1 of Part 1 of the Health Act 2006. Held: However reluctantly, the claimant’s appeal was dismissed. Parliament must be assumed to have intended that the Crown be not bound by … Continue reading Black, Regina (on The Application of) v Secretary of State for Justice: SC 19 Dec 2017

Leedale (Inspector of Taxes) v Lewis: HL 14 Oct 1982

The statute called for the apportionment of capital gains made by non-resident trustees where resident beneficiaries had ‘interests’ in the settled property, with the apportionment to be made ‘in such manner as is just and reasonable between’ them. The persons in question only had discretionary interests in the settled property. Held: Such discretionary beneficiaries did … Continue reading Leedale (Inspector of Taxes) v Lewis: HL 14 Oct 1982

Littman v Barron (H M Inspector of Taxes): HL 31 Jul 1952

HL Income Tax, Schedule D-Property held on short lease and re-let at a rent lower than that payable by lessee-Whether ‘loss ‘can be set against other income chargeable under Schedule D, Case VI – Finance Act, 1927 (17 and 18 Geo. V. c. 10), Section 27 (1); Finance Act, 1940 (3 cfe 4 Geo. VI. … Continue reading Littman v Barron (H M Inspector of Taxes): HL 31 Jul 1952

Inland Revenue Commissioners v Land Securities Investment Trust Ltd: HL 29 Apr 1969

HL Profits tax – Deduction – Property company – 10-year rentcharges payable as consideration for lessor’s interest in properties leased to company – Finance Act 1937 (1 Edw. 8 and l Geo. 6, c. 54), .v. 20(1) and Sch. 4, para. 4; Finance (No. 2) A ct 1940 (3 and 4 Geo. 6. c. 48), … Continue reading Inland Revenue Commissioners v Land Securities Investment Trust Ltd: HL 29 Apr 1969

Regina on the Application of Davies (No 2) v HM Deputy Coroner for Birmingham: CA 27 Feb 2004

The claimant appealed against a costs order. She had previously appealed against an order of the High Court on her application for judicial review of the inquest held by the respondent. Held: The coroner, and others in a similar position should not generally be expected to pay the costs of an appeal against an order … Continue reading Regina on the Application of Davies (No 2) v HM Deputy Coroner for Birmingham: CA 27 Feb 2004

Geoffrey Silver and Drake v Baines (trading as Wetherfield Baines and Baines) (a firm): CA 1971

The court’s summary jurisdiction over solicitors is extraordinary, and therefore should only be exercised sparingly (i) if justice requires this procedure to be adopted, as opposed to some other procedure. There is a recognised jurisdiction to punish a solicitor for failure to comply with an undertaking given in his or her capacity as a solicitor.Lord … Continue reading Geoffrey Silver and Drake v Baines (trading as Wetherfield Baines and Baines) (a firm): CA 1971

Stannard (T/A Wyvern Tyres) v Gore: CA 4 Oct 2012

The defendant, now appellant, ran a business involving the storage of tyres. The claimant neighbour’s own business next door was severely damaged in a fire of the tyres escaping onto his property. The court had found him liable in strict liability under the rule in Rylands, concluding that the appellant had collected the tyres on … Continue reading Stannard (T/A Wyvern Tyres) v Gore: CA 4 Oct 2012