The claimants sought to assert that land acquired under the 1841 Act reverted to them on its ceasing to be used for the purposes of a school. Lewison J summarised the evidence: ‘An analysis of the school registers for 1931 to 1947 shows that the children came from a variety of housing stock. Some came … Continue reading Fraser and Another v Canterbury Diocesan Board of Finance and Another: Chd 14 May 2003
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
The claimants sought a reversion of land conveyed under the 1841 Act to trustees. The defendants (‘DBF’) as succesors to the trustees argued that by extending the range of pupils in the school, the trustees acquired a title independent of and adverse to the claimants. Held: The DBF succeeded. The judge had found that the … Continue reading Fraser and Fraser v Canterbury Diocesan Board of Finance Integrated Services Programme: CA 28 Jan 2004
A grant of land was made under the 1841 Act in 1872 (after the 1870 Act) and the school had in 1874 been transferred to a school board under section 23 of the 1870 Act. The school closed permanently in 1992. The issue was whether reverter had occurred in 1874, with the result that the … Continue reading Fraser and Another v Canterbury Diocesan Board Of Finance (No 1): CA 24 Nov 2000
As between a banker and joint account holders, the banker has a duty of care to the account holders and each of them separately. [1983] QB 759 England and Wales Cited by: Cited – Sandra Estelle Fielding v The Royal Bank of Scotland Plc CA 11-Feb-2004 The husband and wife had signed a bank mandate … Continue reading Catlin v Cyprus Finance Corporation (London) Ltd: 1983
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HL Profits Tax – Companies registered or operating abroad but also resident in the United Kingdom – Whether ‘ordinarily resident outside the United Kingdom’ – Finance Act, 1947 (10 and 11 Geo. VI, c. 35), Section 39 (1). Citations: [1953] UKHL TC – 34 – 207 Links: Bailii Statutes: Finance Act 1947 Jurisdiction: England and … Continue reading Union Corporation, Ltd v Inland Revenue; Johannesburg Consolidated Investment Co Ltd v Inland Revenue; Trinidad Leaseholds, Ltd v Inland Revenue: HL 9 Mar 1953
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
Income Tax, Schedule D – Balancing charge – Succession by Crown – Whether cessation provisions apply – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 11 ; Finance Act, 1926 (16 and 17 Geo. V, c. 22), Section 32. The Respondent Company carried on an … Continue reading Madras Electric Supply Corp Ltd v Boarland House of Lords: HL 11 Mar 1955
The claimant appealed dismissal of his claim to set aside a transfer by way of gift by his father on the basis of an alleged undue influence. Held: The judges was entitled to make the findings he had done, and to be impressed by the spacing of the transactions. The appeal failed. Citations: [1997] EWCA … Continue reading Forsdike v Forsdike: CA 21 Feb 1997
Surtax – Profits Tax – Company under control of not more than five persons-No estate or trading income-Income receipts less than deduction for Profits Tax in computing actual income from all sources – Whether Profits Tax payable ‘ – Whether Surtax direction mandatory so as to found Profits Tax exemption – Finance Act, 1947 (10 … Continue reading Special Commissioners of Income Tax v Linsleys (Established 1894), Ltd (In Liquidation): HL 23 Jan 1958
The occupier had been granted a temporary licence by the authority under the homelessness provisions whilst it made its assessment. The assessment concluded that she had become homeless intentionally, and therefore terminated the licence and set out to evict her. She claimed that the authority had to get a court authority before so evicting her. … Continue reading Desnousse v London Borough of Newham and others: CA 17 May 2006
HL Special Contribution – Aggregate investment income – Whether dividends receivable in the year 1947-48 represented more than the income attributable to one full year if such income were deemed to have accrued from day to day – What constitutes ‘ a full year’s income – Finance Act, 1948 (11 and 12 Geo. VI, c. … Continue reading Fenwick v Inland Revenue: HL 20 Jul 1953
Profits Tax – Trade or business transferred – Election under Section 36 (4), Finance Act, 1947 – Transferor company wound up after selling shares in successor – Distributions exceed paid-up share capital – Whether distribution charge incurred – Finance Act, 1947 (10 and 11 Geo. VI, c.35), Section 30(3), 35 (1) (c), 36 (4) and … Continue reading Inland Revenue v J B Hodge and Co (Glasgow), Ltd (In Liquidation): HL 13 Jul 1961
Citations: [2004] EWCA Civ 1527 Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales Citing: Cited – Primback Ltd v Commissioners of Customs and Excise CA 30-Apr-1996 A retailer giving a discount was liable for Vat only on the discounted finance price, not on the full retail price. . . Lists of … Continue reading Courts Plc v Customs and Excise: CA 17 Nov 2004
Profits Tax – Capital allowances – Industrial building or structure – Miners’ dwelling-houses-‘ likely to have little or no value to the person carrying on the trade when the mine … is no longer worked ‘ – Income Tax Act, 1945 (8 and 9 Geo. VI, c. 32), Section 8 (3); Finance Act, 1947 (10 … Continue reading Inland Revenue v National Coal Board: HL 29 May 1957
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
The agricultural landlord sold part of his land subject to the respondent’s tenancy to the appellant. Before the transfer was registered, notices to quit were served by both the landlord and his buyer. The tenant challenged both notices in the County court, against whose finding and order that the notices were invalid, both defendants now … Continue reading Stodday Land Ltd and Another v Pye: ChD 7 Oct 2016
Profits Tax – Computation of profits – Company carrying on a number of trades-Nationalisation of colliery undertaking – Interim income payments under Coal Industry Acts, 1946 and 1949 – Finance Act, 1937 (1 Edw. VIII and 1 Geo. VI, c. 54), Sections 19 and 20 (1) and Fourth Schedule, Paragraph 7 ; Finance Act, 1947 … Continue reading Inland Revenue v Butterley Co Ltd: HL 19 Apr 1956
Profits Tax – Gross relevant distributions – Principal and subsidiary companies – Grouping notice followed by division of subsidiary’s accounting period into two chargeable accounting periods by reference to date of entry into group – Dividend declared for second period – Whether apportionable over whole accounting period – Whether retrospective division valid – Finance Act, … Continue reading Inland Revenue Commissioners v Binns: HL 1964
The court was asked whether the tort of malicious prosecution of civil proceedings is known to English law. Held: The Crawfod Adjusters case should not be followed: ‘If I am not bound by Gregory, then I see no reason for departing from the approach of the Court of Appeal in Quartz Hill v Eyre. That … Continue reading Willers v Gubay: ChD 15 May 2015
Income Tax, Schedule D – Profits of trade – Deduction – Sums paid by subsidiary to principal company ‘ by way of reimbursement of profits tax ‘ – Finance Act, 1937 (l Edw. VIII and 1 Geo. VI, c. 54), Sections 22 and 25 ; Finance Act, 1947 (10 and 11 Geo. VI, c. 35), … Continue reading Gahan (MM Inspector of Taxes) v Chloride Batteries, Ltd: HL 26 Mar 1956
TC Profits Tax – Trading loss exceeding franked investment income, which exceeds gross relevant distributions – Calculation of ‘ profits computed without abatement and including franked investment income ” — Whether distribution charge incurred-Finance Act, 1937 (1 Edw. VIII and 1 Geo. VI, c. 54), Fourth Schedule, Paragraph 7 ; Finance Act, 1947 (10 candpound; … Continue reading Inland Revenue v South Georgia Co Ltd: HL 27 Feb 1958
The claimant marina had been constructed with financial assistance from debenture holders who in return were given low cost licences. The claimant sought to refuse to the defendant debenture holders the right to sub-licence their rights to berth boats. It had originally said that debenture holders would be able to transfer and sub-licence their rights. … Continue reading Lymington Marina Ltd v MacNamara and others: ChD 4 Apr 2006
The House considered whether certain properties of the Church were subject to non-domestic rating. Various buildings were on the land, and the officer denied that some fell within the exemptions, and in particular whether the Temple itself was a public place of religious worship, since it was not open to the public, or even to … Continue reading Gallagher (Valuation Officer) v Church of Jesus Christ of Latter-Day Saints: HL 30 Jul 2008
The administrators gave employees of the company notice of termination of their employment. Then administrators refused consent under para 43(6) to actions against the company in the Northern Ireland Industrial Tribunal for protective awards, unfair dismissal, breach of contract and otherwise. The claims were issued anyway, and the administrators argued that they were a nullity, … Continue reading McCartney and Unite The Union and Another v Nortel Networks UK Ltd (In Administration): ChD 22 Apr 2010
Consultation requirements The claimant challenged a decision of the respondent reducing the benefits under the Council Tax Reduction Scheme reducing Council Tax for those in need, saying that the Council’s consultation had been inadequate. Held: The consultation was procedurally unfair because the consultation documentation gave a misleading impression in failing to mention other ways of … Continue reading Moseley, Regina (on The Application of) v London Borough of Haringey: SC 29 Oct 2014
The parties had engaged in a bitter 95 day trial in which allegations of forgery, theft, false accounting, blackmail and arson. A company owning patents and other rights had become insolvent, and the real concern was the destination and ownership of . .
The plaintiff sought to claim under the rules of the P and I club of which it was a member. After defining the risks in respect of which members were to be indemnified, the rules made the following proviso in Rule 8(k): ‘A member shall at the . .
