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Stoneleigh Finance Ltd v Phillips: CA 1965

The court was asked whether what purported to be a contract for the hire purchase of certain trucks was in truth an unregistered bill of sale over the trucks thereby disentitling the finance company from taking possession of the vehicles upon the hirer going into liquidation.Davies LJ stated: ‘No authority is needed for the proposition … Continue reading Stoneleigh Finance Ltd v Phillips: CA 1965

St Edmundsbury and Ipswich Diocesan Board of Finance v Clark (No.2): CA 1973

When looking at a contract ‘one must construe the document according to the natural meaning of the words contained in the document as a whole, read in the light of surrounding circumstances.’ The contra preferetem rule can only come into play ‘if the court finds itself unable on the material before it to reach a … Continue reading St Edmundsbury and Ipswich Diocesan Board of Finance v Clark (No.2): CA 1973

Central Newbury Car Auctions Limited v Unity Finance Limited: CA 1957

The defendant finance company alleged that the plaintiff car dealer, by its conduct, was estopped from denying the authority of their (rogue) customer to sell the car at issue, because they had permitted the customer, unkown to them, to take possession of the car and its registration book without having made any or sufficient inquiries … Continue reading Central Newbury Car Auctions Limited v Unity Finance Limited: CA 1957

Argosam Finance Co Ltd v Oxby (Inspector of Taxes): CA 1965

A company which dealt in shares issued an originating summons in the Chancery Division requesting a declaration as to the correct method of computing its income for the purposes of loss relief. The revenue challenged the proceedings as an abuse of process. Held: The taxpayer’s appeal failed. The strike out by J Plowman was confirmed. … Continue reading Argosam Finance Co Ltd v Oxby (Inspector of Taxes): CA 1965

East Ham Corporation v Bernard Sunley and Sons Ltd: HL 1965

In cases in which the plaintiff is seeking damages for the defective performance of a building contract, which is a contract for labour and materials, the normal measure of his damages is the cost of carrying out remedial work, or re-instatement. Reasonableness is a part of the primary assessment of damages as well as of … Continue reading East Ham Corporation v Bernard Sunley and Sons Ltd: HL 1965

Acts

1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts

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

Crabtree v Hinchcliffe (Inspector of Taxes): ChD 5 Dec 1969

The taxpayer owned shares in his own company, and was to sell them in a take-over. The sale was delayed. The Act required the base value to be set at the beginning of the tax year, and the chargeable gain was the increase in price when the sale eventually went through. As quoted stock, they … Continue reading Crabtree v Hinchcliffe (Inspector of Taxes): ChD 5 Dec 1969

O’Brien (Inspector of Taxes) v Benson’s Hosiery (Holdings) Ltd: HL 25 Oct 1979

HL Corporation tax – Chargeable gains – Meaning of ‘property’ and ‘assets’ under Part III of Finance Act 1965 (c 25) – Whether andpound;50,000 received from director to secure release from service agreement a chargeable gain – Finance Act 1965, s 22(1), (3) and (4)(b). Citations: [1979] UKHL TC – 53 – 241, [1980] AC … Continue reading O’Brien (Inspector of Taxes) v Benson’s Hosiery (Holdings) Ltd: HL 25 Oct 1979

Simmons (Liquidator of Lionel Simmons Properties) v Inland Revenue Commissioners: HL 19 Jun 1980

HL Corporation tax – Shortfall – Finance Act 1965, s 77 – Acquisition and development of properties by group of associated companies – Decision to liquidate – Sales of properties – Whether trade or investment – Whether properties appropriated to trade. Citations: [1980] UKHL TC – 53 – 461 Links: Bailii Statutes: Finance Act 1965 … Continue reading Simmons (Liquidator of Lionel Simmons Properties) v Inland Revenue Commissioners: HL 19 Jun 1980

Crabtree v Hinchcliffe (Inspector of Taxes): HL 27 Oct 1971

HL Capital gains tax – Market value at 6th April 1965 – Quoted shares – Takeover negotiations in progress – Negotiations not known to public – Whether in consequence of special circumstances quoted price not proper measure of market value – Finance Act 1965 (c. 25), s. 44. Citations: [1971] UKHL TC – 47 – … Continue reading Crabtree v Hinchcliffe (Inspector of Taxes): HL 27 Oct 1971

Aberdeen Construction Group Ltd v Inland Revenue Commissioners: HL 1978

The House gave guidance on the interpretation of Tax statutes. Held: The consideration at issue had been paid both for shares and for something else, the waiver of a loan the seller had made to the company. Lord Wilberforce emphasised the need to consider each asset disposed of separately in the light of the rules … Continue reading Aberdeen Construction Group Ltd v Inland Revenue Commissioners: HL 1978

Hinchcliffe (Inspector of Taxes) v Crabtree: CA 1971

The taxpayer’s shareholding was to be sold in a take-over. A sale was substantially agreed, but not completed for several months. The base value of the shares fell to be set by the quoted price at the start of the tax year. The take-over had not been announced, and the taxpayer argued that the quoted … Continue reading Hinchcliffe (Inspector of Taxes) v Crabtree: CA 1971

Makins v Elson: 1977

The Court had to consider whether the tax-payer was liable to capital gains tax upon the disposal of his mobile caravan. Held: The Act distinguished between a dwelling house and land. Citations: [1977] 1 WLR 221 Statutes: Finance Act 1965 29 Housing, Capital Gains Tax Updated: 14 May 2022; Ref: scu.245785

Mangin v Commissioner of Inland Revenue: PC 1971

Lord Donovan considered the rules for interpretation of taxation statutes and said: ‘Thirdly, the object of the construction of a statute being to ascertain the will of the legislature it may be presumed that neither injustice nor absurdity was intended. If therefore a literal interpretation would produce such a result, and the language admits of … Continue reading Mangin v Commissioner of Inland Revenue: PC 1971

Gubay v Kington (Inspector of Taxes): HL 26 Jan 1984

Capital gains tax – Disposal from husband to wife – Whether relief governed by condition as to residence of spouses – Whether person resident in U.K. for a year of assessment when so resident for part only of year – Whether relief applied even if one spouse not resident in U.K. – Finance Act 1965, … Continue reading Gubay v Kington (Inspector of Taxes): HL 26 Jan 1984

Inland Revenue Commissioners v Burmah Oil Co Ltd: HL 3 Dec 1981

HL Corporation tax – Chargeable gains – Allowable losses – Tax avoidance scheme involving disposal of shares by parent company following rights issue by subsidiary company – Consideration for rights issue – Whether market value or issue price – Finance Act 1965, s 22(4), Sch 7, para 4 – Whether loss to which scheme gave … Continue reading Inland Revenue Commissioners v Burmah Oil Co Ltd: HL 3 Dec 1981

Stanton Ltd v Drayton Commercial Investment Co Ltd: HL 8 Jul 1982

Corporation tax – Chargeable gains – Disposal of shares acquired in consideration of issue of new share – Whether amount or value of consideration the agreed issue price or other value – Income and Corporation Taxes Act 1970, ss 21 and 265 – Finance Act 1965, Sch 6, para 4(l)(a) – Finance Act 1971, Sch … Continue reading Stanton Ltd v Drayton Commercial Investment Co Ltd: HL 8 Jul 1982

Berry v Warnett (Inspector of Taxes): HL 6 May 1982

HL Capital gains tax – Settled property – Gift in settlement – Part disposal – Connected persons – Assignment of reversion followed by assignment of life interest – Whether the first assignment was only a part disposal – Finance Act 1965 (c 25), ss 22(2), 22(4), 25(2) and Sch 7, paras 17 and 21; Income … Continue reading Berry v Warnett (Inspector of Taxes): HL 6 May 1982

Marren (Inspector of Taxes) v Ingles: HL 24 Jul 1980

HL Capital gains tax – Disposal of shares – Whether rights to receive deferred payments constituted ‘incorporeal property’ – Whether a disposal of such property on such payments being made – Finance Act 1965 (c 25), ss 22(1) and 22(3). [1980] UKHL TC – 54 – 76, [1980] STC 500, 54 TC 76, [1980] TR … Continue reading Marren (Inspector of Taxes) v Ingles: HL 24 Jul 1980

Coates and Reed (Inspectors of Taxes) v Nova Securities Ltd and Arndale Properties: HL 31 Jan 1985

HL Corporation tax – Group relief – Trading stock – Whether assets acquired as trading stock by one group company from another – Whether prospective capital loss effectively transmuted into a trading loss available for group relief – Income and Corporation Taxes Act 1970, ss 273, 274(1) – Finance Act 1965, Sch 7 para 1(1) … Continue reading Coates and Reed (Inspectors of Taxes) v Nova Securities Ltd and Arndale Properties: HL 31 Jan 1985

Chinn v Hochstrasser (Inspector of Taxes): HL 11 Dec 1980

The House considered the meaning of the word ‘bounty’ in an income tax context, where it had been used by the courts: ‘My Lords, I would venture to point out that the word ‘bounty’ appears nowhere in the statute. It is a judicial gloss upon the statute descriptive of those classes of cases which are … Continue reading Chinn v Hochstrasser (Inspector of Taxes): HL 11 Dec 1980

Trennery v West (Inspector of Taxes): HL 27 Jan 2005

The House considered the application of the section to ‘flip-flop trusts’. The section allocated liability to charge on gains within a settlement under certain circumstances onto the settlor, and at his rate of tax. Assets were allocated to two trusts, which in alternating years realised gains and allowed a benefit to be taken. Held: The … Continue reading Trennery v West (Inspector of Taxes): HL 27 Jan 2005

Sandra Estelle Fielding v The Royal Bank of Scotland Plc: CA 11 Feb 2004

The husband and wife had signed a bank mandate allowing the bank to act upon the authorisation of either of them. The wife complained that the bank should not be able to recover from her any sums expended by the husband. Held: The mandate extended to all borrowings on the joint account and without limit. … Continue reading Sandra Estelle Fielding v The Royal Bank of Scotland Plc: CA 11 Feb 2004

Grundt v Great Boulder Proprietary Gold Mines Limited: 8 Oct 1937

(High Court of Australia) Parties to a transaction may choose to enter into it on the basis that certain facts are to be treated as correct as between themselves for the purpose of the transaction, although both know that they are contrary to the true state of affairs, in which case the necessary convention for … Continue reading Grundt v Great Boulder Proprietary Gold Mines Limited: 8 Oct 1937

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

Miramar Maritime Corporation v Holborn Oil Trading Limited (“The Miramar”): HL 1984

A bill of lading incorporated a charterparty. The question was whether clauses in the charterparty or bill of lading prevailed. The charter clause incorporated a demurrage clause making the charterer’s laible for demurrage, and the owners asserted that the included demurrage clause made the cargo’s consignee, as holders of the bill, directly responsible for the … Continue reading Miramar Maritime Corporation v Holborn Oil Trading Limited (“The Miramar”): HL 1984

Hedley Byrne and Co Ltd v Heller and Partners Ltd: HL 28 May 1963

Banker’s Liability for Negligent Reference The appellants were advertising agents. They were liable themselves for advertising space taken for a client, and had sought a financial reference from the defendant bankers to the client. The reference was negligent, but the bankers denied any assumption of a duty of care to a third party when purely … Continue reading Hedley Byrne and Co Ltd v Heller and Partners Ltd: HL 28 May 1963

AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011

Standing to Claim under A1P1 ECHR The appellants had written employers’ liability insurance policies. They appealed against rejection of their challenge to the 2009 Act which provided that asymptomatic pleural plaques, pleural thickening and asbestosis should constitute actionable harm for the purposes of an action of damages for personal injury. Held: The insurers’ appeals failed. … Continue reading AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011

Lloyds Bank plc v Rosset: CA 13 May 1988

Claim by a wife that she has a beneficial interest in a house registered in the sole name of her husband and that her interest has priority over the rights of a bank under a legal charge executed without her knowledge. The case raises a point of importance in the law of registered conveyancing. Shortly … Continue reading Lloyds Bank plc v Rosset: CA 13 May 1988

Dubai Aluminium Company Limited v Salaam and Others: HL 5 Dec 2002

Partners Liable for Dishonest Act of Solicitor A solicitor had been alleged to have acted dishonestly, having assisted in a fraudulent breach of trust by drafting certain documents. Contributions to the damages were sought from his partners. Held: The acts complained of were so close to the activities which a solicitor would normally undertake, that … Continue reading Dubai Aluminium Company Limited v Salaam and Others: HL 5 Dec 2002

National Westminster Bank plc v Spectrum Plus Limited and others: HL 30 Jun 2005

Former HL decision in Siebe Gorman overruled The company had become insolvent. The bank had a debenture and claimed that its charge over the book debts had become a fixed charge. The preferential creditors said that the charge was a floating charge and that they took priority. Held: The appeal was allowed. The debenture, although … Continue reading National Westminster Bank plc v Spectrum Plus Limited and others: HL 30 Jun 2005

Link Lending Ltd v Bustard: CA 23 Apr 2010

The respondent had been detained in a secure mental unit for a year. In that time her home was charged to the appellant. She asserted that she had been a person in actual occupation. The chargee now appealed against a finding that the respondent had been such a person. She had been taken advantage of … Continue reading Link Lending Ltd v Bustard: CA 23 Apr 2010

Douglas and others v Hello! Ltd and others; similar: HL 2 May 2007

In Douglas, the claimants said that the defendants had interfered with their contract to provide exclusive photographs of their wedding to a competing magazine, by arranging for a third party to infiltrate and take and sell unauthorised photographs. In OBG, the defendants acted as receivers under an invalid charge, and were accused of unlawful interference … Continue reading Douglas and others v Hello! Ltd and others; similar: HL 2 May 2007

Photo Production Ltd v Securicor Transport Ltd: HL 14 Feb 1980

Interpretation of Exclusion Clauses The plaintiffs had contracted with the defendants for the provision of a night patrol service for their factory. The perils the parties had in mind were fire and theft. A patrol man deliberately lit a fire which burned down the factory. It was an unresolved issue whether the employee intended to … Continue reading Photo Production Ltd v Securicor Transport Ltd: HL 14 Feb 1980

Ruxley Electronics and Construction Ltd v Forsyth: HL 29 Jun 1995

Damages on Construction not as Agreed The appellant had contracted to build a swimming pool for the respondent, but, after agreeing to alter the specification to construct it to a certain depth, in fact built it to the original lesser depth, Damages had been awarded to the house owner against a builder at the cost … Continue reading Ruxley Electronics and Construction Ltd v Forsyth: HL 29 Jun 1995

HP Bulmer Ltd and Another v J Bollinger Sa and others: CA 22 May 1974

Necessity for Reference to ECJ Lord Denning said that the test for whether a question should be referred to the European Court of Justice is one of necessity, not desirability or convenience. There are cases where the point, if decided one way, would shorten the trial greatly. But if decided the other way, it would … Continue reading HP Bulmer Ltd and Another v J Bollinger Sa and others: CA 22 May 1974

Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005

Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by other companies should proceed through the Commissioners who could implement European law directly. The taxpayers … Continue reading Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005

Moseley, Regina (on The Application of) v London Borough of Haringey: SC 29 Oct 2014

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

Williams and Glyn’s Bank Ltd v Boland: HL 19 Jun 1980

Wife in Occupation had Overriding Interest The wife had made a substantial financial contribution to the purchase price of the house which was registered only in her husband’s name, and charged to the bank. The bank sought possession. The wife resisted saying that she had an overriding interest. Held: Her equitable interest was not only … Continue reading Williams and Glyn’s Bank Ltd v Boland: HL 19 Jun 1980

Western Fish Products Ltd v Penwith District Council and Another: CA 22 May 1978

Estoppel Cannot Oust Statutory Discretion The plaintiff had been refused planning permission for a factory. The refusals were followed by the issue of Enforcement Notices and Stop Notices. The plaintiff said that they had been given re-assurances upon which they had relied. Held: The appeal failed. The court tried to reconcile invocations of estoppel with … Continue reading Western Fish Products Ltd v Penwith District Council and Another: CA 22 May 1978

PST Energy 7 Shipping Llc and Another v OW Bunker Malta Ltd and Another: SC 11 May 2016

Parties had entered into a bunker supply contract which contained a retention of title clause in favour of the supplier. It purported to allow the buyer to use the goods before title came to be passed. Held: The owner’s appeal failed. It did not fall within the scope of the 1979 Act, and therefore the … Continue reading PST Energy 7 Shipping Llc and Another v OW Bunker Malta Ltd and Another: SC 11 May 2016

Snook v London and West Riding Investments Ltd: CA 1967

Sham requires common intent to create other result The court considered a claim by a hire-purchase company for the return of a vehicle. The bailee said the agreement was a sham. Held: The word ‘sham’ should only be used to describe an act or document where the parties have a common intention that the act … Continue reading Snook v London and West Riding Investments Ltd: CA 1967

Post Office v Norwich Union Fire Insurance Society Ltd: CA 1967

A contract of insurance provided an indemnity for ‘all sums which the insured shall become legally liable to pay as compensation in respect of loss of property’. The claim was by the Post Office against a contractor, Potters, for damaging one of their cables which in consequence the Post Office had to repair. Before the … Continue reading Post Office v Norwich Union Fire Insurance Society Ltd: CA 1967

Miramar Maritime Corporation v Holborn Oil Trading Limited (‘The Miramar’): HL 1984

References: [1984] AC 676, [1984] 3 WLR 1 Coram: Lord Diplock A bill of lading incorporated a charterparty. The question was whether clauses in the charterparty or bill of lading prevailed. The charter clause incorporated a demurrage clause making the charterer’s laible for demurrage, and the owners asserted that the included demurrage clause made the … Continue reading Miramar Maritime Corporation v Holborn Oil Trading Limited (‘The Miramar’): HL 1984