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CTN Cash and Carry v Gallaher: CA 15 Feb 1993

The buyer paid a sum demanded by the seller who threatened otherwise to withdraw the credit facilities it provided to the buyer. The sum was not in fact due, but the demand had been made honestly. The buyer said the agreement was voidable for duress. Held: Duress was not available when the action threatened was … Continue reading CTN Cash and Carry v Gallaher: CA 15 Feb 1993

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

The United Motor Finance Company v Messrs Addison and Company Limited: PC 10 Dec 1936

(Madras) ‘Nor can they [the dealers] modify the resulting damages on the footing that though in the absence of misrepresentation the plaintiff firm [the finance company] would not have made the contract with the defendants [the dealers] or with the hirer which it did in fact make, nevertheless even if it had known the facts … Continue reading The United Motor Finance Company v Messrs Addison and Company Limited: PC 10 Dec 1936

The New Testament Church of God v Reverend Stewart: CA 19 Oct 2007

The appellant appealed a finding that the respondent had been its employee, saying he was a minister of religion. Held: The judge had been entitled to find an intention to create legal relations, and therefore that the claimant was an employee. ‘The religious beliefs of a community may be such that their manifestation does not … Continue reading The New Testament Church of God v Reverend Stewart: CA 19 Oct 2007

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

Saunders (Executrix of the Will of Rose Maude Gallie, Deceased) v Anglia Building Society: HL 9 Nov 1970

The Appellant had signed an assignment of her lease in favour of her nephew. She said she thought the effect of it would protect her right to continue to live in the house. She now appealed rejection of her plea of non est factum. Held: The common law doctrine of non est factum has a … Continue reading Saunders (Executrix of the Will of Rose Maude Gallie, Deceased) v Anglia Building Society: HL 9 Nov 1970

Mutual Finance Ltd v John Wetton and Sons Ltd: 1937

A relative of a forger gave a guarantee in circumstances where the forger had been threatened with prosecution. He now pleaded economic duress. Held: The guarantee should be set aside. The court considered the distinction between dures and undue influence. Porter J said: ‘Not only is no direct threat necessary, but no promise need be … Continue reading Mutual Finance Ltd v John Wetton and Sons Ltd: 1937

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

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

Telereal Trillium v Hewitt (Valuation Officer): SC 15 May 2019

The court considered correct approach to determination of the rateable value of an office building, in circumstances where the evidence showed at the relevant time a general demand in the area for comparable office buildings, but no actual tenant willing to pay a positive price for the building itself. Held: (Briggs, Black LL dissenting) The … Continue reading Telereal Trillium v Hewitt (Valuation Officer): SC 15 May 2019

Inland Revenue v Butterley Co Ltd: HL 19 Apr 1956

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

Inland Revenue Commissioners v Binns: HL 1964

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

Gahan (MM Inspector of Taxes) v Chloride Batteries, Ltd: HL 26 Mar 1956

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

Inland Revenue v South Georgia Co Ltd: HL 27 Feb 1958

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

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

References: (1937) 59 CLR 641, [1937] HCA 58 Links: Austlii Coram: Dixon J (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 … Continue reading Grundt v Great Boulder Proprietary Gold Mines Limited; 8 Oct 1937

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

Progress Bulk Carriers Ltd v Tube City IMS Llc: ComC 17 Feb 2012

The claimant sought to set aside an arbitration saying that the arbitrator had misapplied the test for economic duress. Judges: Cooke HHJ Citations: [2012] EWHC 273 (Comm) Links: Bailii Jurisdiction: England and Wales Citing: Cited – Pace Shipping Co Ltd of Malta v Churchgate Nigeria Ltd of Nigeria ComC 7-Oct-2010 The courts do not approach … Continue reading Progress Bulk Carriers Ltd v Tube City IMS Llc: ComC 17 Feb 2012

Orange PCS v Alan Roy Bradford (Valuation Officer): CA 17 Feb 2004

The claimant challenged the rating of the land it had used for the erection of a mobile ohone mast. Held: Even though the company had the statutory right to place a mast in this location and without payment, for rating purposes the officer could ask what would be the cost of the company taking a … Continue reading Orange PCS v Alan Roy Bradford (Valuation Officer): CA 17 Feb 2004

Cinderella Rockerfellas Ltd v Rudd (Valuation Officer): CA 11 Apr 2003

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

Old v Revenue and Customs: FTTTx 5 Jul 2018

Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment returns on time – Appellant attempted to set up online account via Government Gateway but asserts he did not receive activation code – Appellant also asserts he did not receive paper … Continue reading Old v Revenue and Customs: FTTTx 5 Jul 2018

Iceland Foods Ltd v Berry (Valuation Officer): CA 23 Nov 2016

The court was asked whether the air handling system used by Iceland Foods Limited in its retail store at Liverpool was plant or machinery ‘used or intended to be used in connection with services mainly or exclusively as part of manufacturing operations or trade processes’ within the meaning of the 2000 Regulations. Held: The valuation … Continue reading Iceland Foods Ltd v Berry (Valuation Officer): CA 23 Nov 2016

Prime Sight Ltd v Lavarello: PC 9 Jul 2013

(Gibraltar) Parties to a contract for the sale of land including the appellant company declared a purchase price which both knew to be false. Faced with insolvency proceedings, the appellant sought to challenge a claim for the full amount. Held: The company’s appeal succeeded. Parties are free to contract on their own terms and the … Continue reading Prime Sight Ltd v Lavarello: PC 9 Jul 2013

Gallagher (Valuation Officer) v Church of Jesus Christ of Latter-Day Saints: HL 30 Jul 2008

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

Grays Timber Products Ltd v Revenue and Customs: SC 3 Feb 2010

An assessment to income tax had been raised after the employee resold shares in the company issued through the employees’ share scheme at a price which the Revenue said was above the share value. The company appealed against a finding that tax was payable. Held: The appeal failed. The Revenue should calculate the price which … Continue reading Grays Timber Products Ltd v Revenue and Customs: SC 3 Feb 2010

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

Iceland Foods Ltd v Berry (Valuation Officer): SC 7 Mar 2018

Air System plant excluded from Rating value The court was asked whether the services provided by a specialised air handling system, used in connection with refrigerated merchandise in the appellant’s retail store, are ‘manufacturing operations or trade processes’ for rating purposes. Held: Iceland’s appeal was allowed and the decision of the First Tier Tribunal restored. … Continue reading Iceland Foods Ltd v Berry (Valuation Officer): SC 7 Mar 2018

Gladman Commercial Properties v Fisher Hargreaves Proctor and Others: CA 14 Nov 2013

The claimant appealed against the striking out of his claims for fraudulent or negligent misrepresentation as to the suitability for deveopment of two former fire service properties. The court had said that a settlement with co-tortfeasors operated to settle also this matter. Held: The appeal was dismissed. The judge’s conclusion was plainly correct. Longmore, Ryder, … Continue reading Gladman Commercial Properties v Fisher Hargreaves Proctor and Others: CA 14 Nov 2013

Regentford Ltd v Thanet District Council: Admn 18 Feb 2004

The council sought to enforce payment of arrears of council tax. The company responded that proceedings had not been begun in time. The company contended that time ran from the day when the council set the precept. The regulations said that time ran from the date of service of the notification of liability served on … Continue reading Regentford Ltd v Thanet District Council: Admn 18 Feb 2004