Construction of selective employment tax Lord Reid, Lord Morris of Borth-Y-Gest, Lord Diplock, Lord Simon of Glaisdale, And, Lord Kilbrandon [1972] UKHL 8, [1972] 1 WLR 488, [1972] 1 All ER 1130, [1972] SLT 103, [1972] SC (HL) 1, (1972) 12 KIR 329 Bailii Finance Act 1966 44 Scotland Cited by: Cited – MSF v … Continue reading Lord Advocate v Babcock and Wilcox (Operations) Ltd: HL 15 Mar 1972
An investment company made an abortive attempt to take over another. It sought to set off against its Corporation Tax, the costs of the professional advice incurred. Held: The expenses were deductible. Judges: Lord Justice Chadwick Vice-Chancellor, The Vice-Chancellor Lord Justice Carnwath Citations: [2004] EWCA Civ 541, Times 27-May-2004, Gazette 03-Jun-2004, [2004] BTC 190, [2004] … Continue reading Atkinson (HM Inspector of Taxes) v Camas Plc: CA 6 May 2004
Mrs Nolan had been employed at a US airbase. When it closed, and she was made redundant, she complained that the appellant had not consulted properly on the redundancies. The US denied that it had responsibility to consult, and now appealed. Held: The appeal failed (Lord Carnworth dissenting). That the exact situation might not have … Continue reading The United States of America v Nolan: SC 21 Oct 2015
The taxpayer appealed against a rating assessment on a barge permanently moored at a riverbank. He claimed that as a chattel, it should not be rated. Held: The vessel was a chattel, but its occupation could be an occupation of the riverbed. The licences were stated to be non-exclusive, but the law of rating looks … Continue reading Cinderella Rockerfellas Ltd v Rudd (Valuation Officer): CA 11 Apr 2003
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
The court was asked whether when contracts have been induced by bribery and have been rescinded on discovery of the bribery, that constitutes a dispute which can be determined by arbitration in the context of a common form of arbitration clause. Held: a dispute whether the contract can be set aside or rescinded for alleged … Continue reading Fiona Trust and Holding Corporation and others v Privalov and others: CA 24 Jan 2007
The respondent had issued bonds but in 2001 had declared a moratorium on paying them. The appellant hedge fund later bought the bonds, heavily discounted. Judgment was obtained in New York, which the appellants now sought to enforce against assets in the UK. They argued that the terms of issue waived state immunity. Held: The … Continue reading NML Capital Ltd v Argentina: SC 6 Jul 2011
The claimants sought an order (by summary judgment) against the defendant firm of solicitors to require them to perform an undertaking they had given to provide evidence of the discharge of a mortgage. The defendants said the proper remedy was by an . .