Forth Conservancy Board v IRC: HL 1931

The House was asked whether the conservators of the Firth of Forth were liable to income tax on revenue raised from dues levied on vessels, which revenue had to be applied to preserve and improve the appropriate part of the Firth of Forth.
Held: On previous authority, the House was constrained to hold that the conservators were liable to pay tax on the dues. A distinction was drawn between the position of rate payers and those who paid dues such as those in that case.

Judges:

Lord Buckmaster

Citations:

[1931] AC 540, (1931) 16 Tax Cas 103, [1930] SC 850

Jurisdiction:

Scotland

Cited by:

CitedBroads Authority v Fry Admn 5-Nov-2015
The boat owner had charged tolls against the respondent boat owner. He failed to pay saying that his vessel being moored at a private mooring on ‘adjacent water’ he was not liable. His appeal against his conviction had succeeded at the Crown Court, . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 12 April 2022; Ref: scu.569405

Lovie v Bairds Trustees: 1895

Citations:

(1895) 23 R 1

Jurisdiction:

Scotland

Cited by:

CitedInveresk Plc v Tullis Russell Papermakers Ltd SC 5-May-2010
The parties had undertaken the sale of a business (from I to TR) with part of the consideration to be payable on later calculation of the turnover. The agreement provided for an audit if the parties failed to agree. TR issued a figure. I argued that . .
Lists of cited by and citing cases may be incomplete.

Scotland

Updated: 12 April 2022; Ref: scu.410709

Balfour v Archibald Baird and Sons Ltd: SCS 1959

Lord Justice-Clerk Thomson said that if the pursuer ‘has invited a competent court to give him full satisfaction for the loss sustained by him and if he is awarded damages on that footing that is an end of it. He has got all he is entitled to.’

Judges:

Lord Justice-Clerk Thomson

Citations:

1959 SC 64

Cited by:

CitedHeaton and Others v AXA Equity and Law Life Assurance Society plc and Another HL 25-Apr-2002
The claimant had settled one claim in full and final satisfaction against one party, but then sought further damages from the defendant, for issues related to a second but linked contract. The defendant claimed the benefit of the settlement.
Lists of cited by and citing cases may be incomplete.

Scotland

Updated: 12 April 2022; Ref: scu.251633

Melville Dundas Ltd (In Receivership) Dempster, Merchant v George Wimpey UK Limited, Norwich Union Insurance Ltd: OHCS 22 Oct 2004

Judges:

Lord Clarke

Links:

ScotC

Jurisdiction:

Scotland

Cited by:

See AlsoMelville Dundas Limited (In Receivership) and the Joint Receivers Thereof v George Wimpey UK Limited Norwich Union Insurance Limited OHCS 15-Dec-2005
. .
Lists of cited by and citing cases may be incomplete.

Scotland

Updated: 12 April 2022; Ref: scu.218738

Trump International Golf Club Scotland Ltd and Another v The Scottish Ministers: SCS 5 Jun 2015

The petitioner golf course objected to the consent to an offshore windfarm.

Judges:

Lord President

Citations:

[2015] ScotCS CSIH – 46

Links:

Bailii

Jurisdiction:

Scotland

Citing:

At Outer HouseTrump International Golf Club Scotland Ltd and Another v The Scottish Ministers and Another SCS 17-Oct-2013
Outer House – Court of Session – This petition for judicial review challenged the decisions of the Scottish Ministers (a) not to hold a public inquiry, and (b) to grant consent under section 36 of the Electricity Act 1989 for the construction and . .
At Outer House (2)Trump International Gold Club Scotland Ltd and Another v The Scottish Ministers and Another SCS 11-Feb-2014
Outer House . .

Cited by:

At Inner HouseTrump International Golf Club Scotland Ltd and Another v The Scottish Ministers (Scotland) SC 16-Dec-2015
The appellant challenged the grant of permission to the erection of wind turbines within sight of its golf course.
Held: The appeal failed. The challenge under section 36 was supported neither by the language or structure of the 1989 Act, and . .
Lists of cited by and citing cases may be incomplete.

Scotland, Planning

Updated: 12 April 2022; Ref: scu.547663

T Petitioner: OHCS 20 Aug 1996

A homosexual sought an adoption order. He intended to raise the child with his male partner. The relationship was readily described as constituting a family. But as for an heterosexual couple the existence of children was not a necessary factor for entitling the couple to qualify as a family. The couple would qualify by themselves, just as they would continue to do after the adopted child had grown up and started an independent life. There was no principle against an adoption by a male homosexual to be brought up by a male couple.

Citations:

Times 20-Aug-1996, 1997 SLT 724

Statutes:

Adoption (Scotland) Act 1978

Cited by:

CitedFitzpatrick v Sterling Housing Association Ltd HL 28-Oct-1999
Same Sex Paartner to Inherit as Family Member
The claimant had lived with the original tenant in a stable and long standing homosexual relationship at the deceased’s flat. After the tenant’s death he sought a statutory tenancy as a spouse of the deceased. The Act had been extended to include as . .
Lists of cited by and citing cases may be incomplete.

Adoption, Scotland

Updated: 10 April 2022; Ref: scu.89685

Retail Parks Investment Ltd v Royal Bank of Scotland Plc (Scotland): IHCS 22 Apr 1996

Bank forced to comply with keep open clause – cash dispensers insufficient

Citations:

Times 22-Apr-1996

Citing:

Appeal fromRetail Parks Investments Ltd v Royal Bank of Scotland Plc (Scotland) OHCS 18-Jul-1995
Obligation to use premises as bank was enforced against a leaseholder wanting to close the business. . .
Lists of cited by and citing cases may be incomplete.

Landlord and Tenant, Scotland

Updated: 10 April 2022; Ref: scu.88748

Retail Parks Investments Ltd v Royal Bank of Scotland Plc (Scotland): OHCS 18 Jul 1995

Obligation to use premises as bank was enforced against a leaseholder wanting to close the business.

Citations:

Times 18-Jul-1995

Cited by:

Appeal fromRetail Parks Investment Ltd v Royal Bank of Scotland Plc (Scotland) IHCS 22-Apr-1996
Bank forced to comply with keep open clause – cash dispensers insufficient . .
Lists of cited by and citing cases may be incomplete.

Landlord and Tenant, Scotland

Updated: 10 April 2022; Ref: scu.88749

Regina v Commissioner of Police of the Metropolis and Another Ex Parte Bennett: QBD 10 Nov 1994

The divisional Court has no power to review the execution of a Scottish warrant by the police in England.

Citations:

Times 10-Nov-1994, Ind Summary 09-Jan-1995

Statutes:

Union with Scotland Act 1706

Judicial Review, Scotland, Criminal Practice, Police

Updated: 09 April 2022; Ref: scu.86414

Regina v HM Advocate: HCJ 14 Apr 2000

Where the prosecution had delayed nearly four years between interview and charge, that delay was so unreasonable as to render a continuation of the prosecution a breach of the defendant’s human rights to a fair trial. The period to be considered not when the police first heard of the allegation and began to investigate, but the substitution of formal proceedings. The convention gave him the right to a fair trial within a reasonable time. The prosecution could have proceeded several years earlier.

Citations:

Times 14-Apr-2000

Statutes:

Criminal Procedure (Scotland) Act 1995

Scotland, Criminal Practice, Human Rights

Updated: 09 April 2022; Ref: scu.85309

Mulvey v Secretary of State for Social Security: IHCS 24 Nov 1995

The claimant had first been granted a loan from the Social Fund. After her bankruptcy, the benefits loan was recoverable from benefits even after the bankruptcy if the loan was not proved in the bankruptcy. The right to recover by deduction was but one element in the calculation of the benefit to which the claimant was entitled. There was a net entitlement.

Judges:

Lord Clyde

Citations:

Times 24-Nov-1995, 1996 SC 8

Cited by:

Appeal fromMulvey v Secretary of State for Social Security HL 20-Mar-1997
The appellant had had repayable awards from the social fund and also income support benefit. Deductions were made from the benefit to repay the awards. Her estate was sequestrated. She argued that the awards should no longer be deducted.
Held: . .
CitedSecretary of State for Work and Pensions v Payne and Another SC 14-Dec-2011
The appellant sought to recover overpayments of benefits and Social Fund Loans, after the respondent had had a Debt relief order.
Held: The Secretary of State’s appeal failed. The ‘net entitlement principle’ argued for did not exist. The . .
Lists of cited by and citing cases may be incomplete.

Benefits, Scotland

Updated: 09 April 2022; Ref: scu.84122

Miller v Council of the Law Society of Scotland: OHCS 22 Mar 2000

A person appointed by the court to act as reporter to the court exercised a statutory function. He had trained and qualified as a solicitor, but then had his name removed from the roll. He used his legal skills in his practice and it was asserted that he was acting as a solicitor. Although there are elements of practice, the matter was not decided by what he did whilst carrying out his job, but his status. Reporters did not necessarily have legal qualifications and there was no necessary inference that he was so acting.

Citations:

Times 22-Mar-2000

Statutes:

Solicitors (Scotland) Act 1980

Legal Professions, Scotland

Updated: 09 April 2022; Ref: scu.83724

Mercedes Benz Finance Ltd v Clydesdale: OHCS 16 Sep 1996

The creditor finance company complained that the customer had paid money into its account with the bank, in order to discharge its obligations by direct debit payments, but that the bank had refused to make the payments. The claimant argued that the direct debit mandate was a mandate in rem suam, and was not dependant upon a credit balance to be maintained.
Held: The respective rights as between a banker and his customer are not affected by direct debit instructions. The instruction to pay remained that of the account holder. The creditor was in the same position as was the payee on a cheque, namely that it was a prerequisitie of an assignative effect that the account should crry sufficient funds. Though there were no relevant averments of trust or of a fiduciary relationship, the bank’s knowledgeof the specific reason for the lodgment of the funds to meet a specific obligation might be enough to require proof to be heard on the claim for unjust enrichment.

Judges:

Lord Penrose

Citations:

Times 16-Sep-1996, 1996 SCLR 1005

Citing:

CitedBritish Motor Trade Association v Gray 1951
The test for an allegation of wrongful interference in a contract required something more than a failure to act. . .
CitedSutherland v Royal Bank of Scotland 1996
. .
CitedClark Taylor and Company v Quality Site Development (Edinburgh) Limited 1981
It was claimed that a trust had come into being in circumstances where the alleged truster and the alleged trustee were the same person.
Held: It was competent for the claimant to be both truster and trustee. . .
Lists of cited by and citing cases may be incomplete.

Banking, Scotland

Updated: 09 April 2022; Ref: scu.83646

McAllister v General Medical Council: PC 3 Feb 1993

English law had been correctly applied in GMC disciplinary proceedings even though they were heard in Scotland.

Citations:

Gazette 03-Feb-1993, [1993] AC 388

Cited by:

CitedSadler v The General Medical Council PC 15-Jul-2003
(The Committee on Professional Performance of the GMC) The distinction drawn in Krippendorf between a practitioner’s current competence and past performance was not to be taken too far. The purpose of the assessment was not to punish the . .
Lists of cited by and citing cases may be incomplete.

Health Professions, Scotland

Updated: 09 April 2022; Ref: scu.83490