The House considered whether the meaning of the phrase ‘a person having control’ extended to control by more than one person. This depended on whether the word ‘person’ in the singular was to be construed as including the plural. Held: The House applied the 1889 Act. A permissible aid to construction of a stautute is … Continue reading Floor v Davis (Inspector of Taxes): HL 1979
The company was prosecuted for offences under the Regulations, relating to the designation of horticultural produce for sale. The original Act had been relied upon to implement the European regulations after entry to the EU. Held: The offences were properly charged. The scope for the subsequent regulations were, to the extent they were not excluded … Continue reading Department for Environment, Food and Rural Affairs v ASDA Stores Limited and another: HL 18 Dec 2003
The landlord had let two houses to the same tenant. Each had been converted into flats. The tenant lived in neither house but argued from the 1889 Act, that the singular includes the plural, and that he was a protected tenant within the meaning of section 1(1) of the 1968 Act. Held: The court dismissed … Continue reading Horford Investments Ltd v Lambert: CA 1976
Prosecution to prove absence of genuine belief To convict a defendant under the 1960 Act, the prosecution had the burden of proving the absence of a genuine belief in the defendant’s mind that the victim was 14 or over. The Act itself said nothing about any mental element, so the assumption must be that mens … Continue reading B (A Minor) v Director of Public Prosecutions: HL 23 Feb 2000
Interpretation of Double Taxation Agreements This appeal is concerned with the interpretation and application of a double taxation agreement between the United Kingdom and the United States of America. A had been a member of an LLP in Delaware, and he was resident within the UK, but not domiciled here. He was liable to UK … Continue reading Anson v Revenue and Customs: SC 1 Jul 2015
