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Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

HL Income tax, Schedule E – Non-resident employer – Employees working in U.K. sector of North Sea – Whether employer liable to deduct tax from emoluments – Income Tax (Employments) Regulations 1973 – Income and Corporation Taxes Act 1970, s 181 and s 204 – Finance Act 1973, 5 38 – Continental Shelf Act 1964 … Continue reading Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

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

Kay and Another v London Borough of Lambeth and others; Leeds City Council v Price and others and others: HL 8 Mar 2006

In each case the local authority sought to recover possession of its own land. In the Lambeth case, they asserted this right as against an overstaying former tenant, and in the Leeds case as against gypsies. In each case the occupiers said that the recovery of possession interfered with their right respect for their family … Continue reading Kay and Another v London Borough of Lambeth and others; Leeds City Council v Price and others and others: HL 8 Mar 2006

McGuinness v Norwich and Peterborough Building Society: CA 9 Nov 2011

The appellant had guaranteed his brother’s loan from the respondent, and the guarantee having been called in and unpaid, he had been made bankrupt. He now appealed saying that the guarantee debt, even though of a fixed amount could not form the basis of a statutory demand without action being taken on the debt first. … Continue reading McGuinness v Norwich and Peterborough Building Society: CA 9 Nov 2011

Thompson v Bee and Another: CA 20 Nov 2009

The parties disputed the extent and nature of the use allowed for an unregistered but express right of way. The track had been obtained by use for agriculture. The dominant owner appealed against a finding that it was limited to agricultural use, and that use as an access for a new residential development was beyond … Continue reading Thompson v Bee and Another: CA 20 Nov 2009

Rainy Sky Sa and Others v Kookmin Bank: SC 2 Nov 2011

Commercial Sense Used to Interpret Contract The Court was asked as to the role of commercial good sense in the construction of a term in a contract which was open to alternative interpretations. Held: The appeal succeeded. In such a case the court should adopt the more, rather than the less, commercial construction, applying the … Continue reading Rainy Sky Sa and Others v Kookmin Bank: SC 2 Nov 2011