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
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
(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 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
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
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
Lord Aitchison said: ‘The penal laws of foreign countries are strictly local, and affect nothing more than they can reach and can be seized by virtue of their authority; a fugitive who passes hither, comes with all his transitory rights; he may recover money held for his use, stock, obligations and the like; and cannot … Continue reading The El Condado: SCS 1939
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
(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
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
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
A defaulting trustee who had misappropriated trust property entered into a deed dated 27 March 1930 by which he covenanted to pay a principal sum which was made up of the amount of the trust monies he was obliged to account for together with compound interest at 5 per cent per annum up to 1 … Continue reading Barlow v Inland Revenue Commissioners: 1937
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
Excess Profits Levy – Valuation o f trading stock – Finance Act, 1937 (1 Edw. VIII and 1 Geo. VI, c. 54), Section 20(1) and Fourth Schedule; Finance Act, 1952 (15 and 16 Geo. VI and 1 Eliz. II, c. 33), Section 45(1) and Ninth Schedule. [1965] TR 183, [1965] UKHL TC – 42 – … Continue reading Cyril Lord Ltd v Inland Revenue Commissioners: HL 1965
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
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
Profits Tax – Computation of profits – Dividends received from subsidiary company-Whether profits arising from trade or business carried on by principal company-Whether dividends franked investment income – Finance Act, 1937 (1 Edw. VIII and 1 Geo. . .
Damages were sought after the death of the pursuer’s husband working for the respondent. The trial judge had been satisfied that even if the defendants had performed their duty at common law and pursuant to statute, and had provided the deceased . .
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
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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
The bank sought payment under a guarantee given by the appellant. The appellant said that the original loan agreement had been varied so as to release him. The loan had been taken out to support a business venture. After the guarantee was signed a further loan was made, and new agreements signed. Held: The appeal … Continue reading Triodos Bank Nv v Dobbs (No 2): CA 24 May 2005
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
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
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
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
(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
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
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
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
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
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
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