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swarb.co.uk - law indexThese cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases. Â |
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Commonwealth - From: 1995 To: 1995This page lists 77 cases, and was prepared on 20 May 2019. ÂNorthern Territory v Mengel (1995) 69 ALJR 527 1995 Commonwealth, Torts - Other (High Court of Australia) The court considered the ingredients of the tort of misfeasance in public office. Held: A necessary ingredient was proof of loss. 1 Citers  Official Trustee in Bankruptcy v Citibank Savings Ltd [1999] BPIR 754; (1995) 38 NSWLR 116 1995 Bryson J Commonwealth, Equity (New South Wales) Mr and Mrs P owned and controlled W Ltd. W Ltd borrowed monies from Citibank which took security for repayment in the form of a charge over the home of Mr and Mrs P and also a charge over the home of the parents of Mr P. On the face of the documents, Mr and Mrs P and the parents of Mr P were co-sureties for the debt of W Ltd. W Ltd defaulted and Mr and Mrs P were made bankrupt. Their trustee in bankruptcy sold their home and repaid the debt to Citibank. The trustee then claimed an equal contribution from Mr P's parents on the basis that they were co-sureties with Mr and Mrs P and that the default position was that the co-sureties were equally liable to contribute to the payment of the debt. Held: The claim by the trustee in bankruptcy was dismissed. Mr P's parents had entered into the charge at the request of Mr and Mrs P and therefore Mr and Mrs P were liable to indemnify Mr P's parents and, accordingly, were not entitled to claim a contribution from them. A right of contribution may not arise where two persons borrow money but that money is applied for the purposes of only one of them, or if one guarantor enjoys the whole benefit of the guarantee in another capacity to the exclusion of his co-surety. In considering whether common intention is essential to rebut contribution, Bryson J said: "The position taken by the plaintiff's counsel before me was to the effect that the prima facie right of contribution can only be rebutted if a common intention to the contrary is clearly proved by evidence of some agreement or arrangement. No doubt it is very usual that rebuttal takes that form, but in my opinion it is not necessary that there should be a common intention or a bilateral arrangement, and it is not necessary that there should be any expression of an intention or arrangement, as circumstances can occur in which an intended outcome is so clear and obvious that it must be imputed to the parties that they intended it. Quite apart from any intention held by the parties or imputed to them, circumstances can occur in which, without there being any expression of intention or actual advertence to the subject of contribution, it is clear that equity does not require that an obligation to make contribution should be imposed on a party. The court should not lose sight of the origin of the right to contribution in the equitable principle that equity is equality, or forget that facts may exist in which it is not appropriate to treat parties under a common liability as in an equal position, or in which some other equitable principle ought to be given effect." 1 Citers  Mobil Oil New Zealand Ltd v Mandeno [1995] 3 NZLR 114 1995 Commonwealth, Landlord and Tenant A time provision governing the time within which the lessee may serve a counternotice is of the essence. 1 Citers  Green v Johnston (1995) 2 VR 176 1995 Beach J Commonwealth, Coroners (Victoria High Court) Beach J: "In a multicultural society, such as we have in this country, it is my opinion that great weight should be given to the cultural and spiritual laws and practices of various cultural groups forming our society, and that great care should be taken to ensure that their laws and practices, assuming they are otherwise lawful, are not disregarded or abused."  New Zealand Forest Products Finance NV v Commissioner of Inland Revenue (1995) 17 NZTC 12,073 1995 Doogue J Company, Commonwealth (New Zealand) The taxpayer company was established in the Netherlands Antilles as the subsidiary of a New Zealand parent company. It was a vehicle company whose purpose was to raise borrowings on the Eurobond market and to lend the money on to the New Zealand parent for use in its business or in the businesses of the group. The Netherlands Antilles subsidiary of the ABN group was engaged to act as manager and bookkeeper of the company and subsequently was appointed a director of it. The ABN subsidiary provided a registered office, and ensured compliance with Netherlands Antilles laws and with the articles of association of the company. It also attended to the day to day management of the company. Proposals for bond issues originated with the parent company in New Zealand, but were actually carried into effect by the Netherlands Antilles subsidiary, which had a local board of directors. For some of the time one of the directors was a New Zealander who was also a director of the parent company. Held: ['the objector' means the Netherlands Antilles subsidiary] "All the objector's decisions in respect of issues were taken at meetings outside New Zealand. The issues could not proceed without those decisions. Plainly those decisions of policy in respect of the borrowing were first undertaken by those responsible for NZFP [the parent company], with the reasonable expectation that they would find favour with the directors of the objector, particularly when in the time of Mr Wylie he was a director of both boards and other Australasian directors were closely associated with NZFP. It is also clear upon the evidence, however, that the decisions of the directors of the objector were those of the objectors [sic] independently. … Applying the De Beers test, it is clear the central management and control of the objector was at all times outside New Zealand. All decisions taken by its directors were taken outside New Zealand, as were its shareholders' meetings and its essential management functions, which took place in Curaçao. The Commissioner has argued that the true centre of management and control was Auckland and that the board of the objector merely rubber stamped NZFP decisions. As already indicated, that ignores both the legal and the factual position. … The Commissioner's position confuses NZFC's policy and influence with its powers. … [I]t was not in the interests of NZFP that the directors of the objector should act as pawns or rubber stamps in the way submitted by the Commissioner and they did not do so. … The control and management of the objector was in the hands of its directors and, as already indicated, that was at no time exercised in New Zealand." 1 Citers  Hibbert v The Queen (1995) 99 CCC (3d) 193 1995 Lamer CJC Commonwealth (Canada) Defence of duress. 1 Citers  Australian Mutual Provident Society v National Mutual Life Association of Australasia Limited [1995] 1 NZLR 1995 Hardie Boys J Landlord and Tenant, Commonwealth (New Zealand Court of Appeal) The Court was asked whether a rent review clause which provided for an open review was inconsistent with the rent review being operable by the lessor alone. The lease did not contain a ratchet clause, or upwards only review clause. The judge had held that to construe the clause as operable only by the landlord was inconsistent with the absence of a ratchet clause. The words in the lease that the landlord "may" give notice requiring the rent to be reviewed had to be read as mandatory. Held: The court reversed the decision. Hardie Boys J: "With respect, we cannot agree with Barker J that the deciding factors in the construction of the document are the wording of the demise clause and the absence of a ratchet clause. In determining the construction to adopt, the Court must look at the document as a whole, rather than give emphasis to any particular part. And it must endeavour to ascertain the intention of the parties by reference to the commercial purpose, and to the practicalities, for the parties obviously intended that what they provided for should work in a sensible and realistic way. Those principles are not easy to apply in this case, for all there is is the sublease. There is no evidence of surrounding circumstances that may have provided some assistance in judging what the parties intended by the words they used. Nor is it suggested that the words used did not correctly record their agreement; there is no application for rectification or for a remedy under the Contractual Mistakes Act 1977. The case turns entirely on the sublease itself, and any inferences that may properly be drawn from it. But these are very limited. It is understandable that the sublessor may have desired rent reviews to be optional. It is equally understandable that the sublessee may have desired them to be obligatory. There are valid reasons for both alternatives. The same may be said of the short period during which the commencing rent is expressed to be payable, and of the unusual term of the lease. There are doubtless several possible explanations for both. Even if, as Barker J held, it is a reasonable inference that the omission of an express ratchet provision from cl 3.06(a) was deliberate, it does not necessarily follow that the parties must have intended that the sublessor was required to give a notice under cl 3.06(a), whether it wished to do so or not. It is quite possible that what they intended was that, while the sublessor would not be required to invoke cl 3.06(a) at each review date, if it elected to do so it would accept the risk that despite its expectations the result would be that the rent was fixed at less than the rent previously applicable. That approach may well accord with commercial reality." 1 Citers  Trobridge v Hardy (1955) 94 CLR 147 1995 Commonwealth, Police, Personal Injury 1 Citers  Pioneer Concrete (NSW) Pty Ltd v Webb (1995) ACSR 418 1995 Simos J Commonwealth, Legal Professions (New South Wales) The defendant, Mr Webb claimed joint interest privilege in advice given pursuant to a retainer with C H Webb (the company). His argument had three bases. First, that the advice was given not only to the company as client, but also to him as client even though the company paid the lawyers' fees. Secondly, that he was entitled to claim privilege because he 'believed on reasonable grounds that, in giving the advices, the lawyers were acting for both' him and the company. Thirdly, he claimed common interest privilege. Held: Joint interest privilege was established on the evidence before him. He concluded (a) that Mr Webb believed that the communications were to him as client; (b) that on reasonable grounds he believed that the lawyers were his lawyers when giving advice; and (c) that the true substance of the arrangement was that advice was being given to the company and to the directors in their personal capacities. 1 Citers  La Compagnie Sucriere v Government of Mauritius [1995] (3) LRC 494 PC 1995 PC Commonwealth, Constitutional Section 1 of the constitution of Mauritiius dealt with deprivation of property and section 6 dealt with compulsory purchase; neither dealt with legislative extinction of title with a provision for overreaching into the purchase price. 1 Citers  Co Williams Construction Ltd v Blackman and Another (Barbados) Gazette, 05 January 1995 5 Jan 1995 PC Judicial Review, Commonwealth Government decision to accept higher tender on ministers advice was reviewable.  Young And, Norles Holdings Ltd v Bess (Administrator of The Estate of Norton Wilfred Bess, Deceased) and, Ardon Bess [1995] UKPC 2 19 Jan 1995 PC Commonwealth (St. Vincent and Grenadines) [ Bailii ]  Hoecheong Products Co Ltd V. Cargill Hong Kong Ltd Co (Hong Kong) [1995] UKPC 4 2 Feb 1995 PC Commonwealth [ Bailii ]  Marley and Others v Mutual Security Merchant Bank and Trust Co Ltd Co [1995] UKPC 3 2 Feb 1995 PC Commonwealth (Jamaica) 1 Cites [ Bailii ]  Dr. Gurdev Singh Jettle V. The General Medical Council Co (The General Medical Council) [1995] UKPC 5 14 Feb 1995 PC Commonwealth [ Bailii ]  Director of Buildings and Lands v Shun Fung Ironworks Ltd Times, 27 February 1995; [1995] 2 AC 111 20 Feb 1995 PC Lord Nicholls, Lord Keith of Kinkel, Lord Mustill, Lord Slynn of Hadley, Lord Lloyd of Berwick Land, Commonwealth, Damages Compensation is payable for losses properly anticipating resumption of possession of the land. The principle of equivalence gives rise to the statutory right to interest under section 11(1). The council explained the conceptual foundation of the discounted cash flow basis of calculation: "In this calculation the discount rate, or capitalisation rate, comprises the rate at which an amount of money payable at a future date should be reduced to arrive at its present value. Its present value is the price which a person would pay now for the right or prospect of receiving the amount of money in question at the future date. Three ingredients can be identified in the discount rate. One is the rate of return the potential purchaser would expect on his money, assuming that the payment to him at the future date is free of risk. A second ingredient is the allowance the potential purchaser would make because of the likely impact of inflation. He is buying today, in today's currency, the right to be paid at a future date an amount which, when paid, will be paid in tomorrow's depreciated currency. The third ingredient is the risk factor. The greater the risk that the purchaser will not receive in due course the future payments he is buying, the higher the rate of return he will require." Compulsory Purchase Act 1965 11(1) 1 Citers [ PC ]  Director of Buildings and Lands V. Shung Fung Ironworks Ltd and Cross-Appeal Co (Hong Kong) [1995] UKPC 7 20 Feb 1995 PC Commonwealth [ Bailii ]  Ho Young v Bess (Saint Vincent) Gazette, 22 February 1995 22 Feb 1995 PC Land, Commonwealth Land forfeiture rule was discretionary not automatic-passed on death.  Inverugie Investments Ltd V. Richard Hackett Co (Bahamas) [1995] UKPC 8 27 Feb 1995 PC Commonwealth [ Bailii ]   Mills and Others v The Queen; PC 1-Mar-1995 - Times, 01 March 1995; [1995] 1 WLR 511  Hoecheong Products Ltd v Cargill Hong Kong Ltd Gazette, 15 March 1995 15 Mar 1995 PC Litigation Practice, Commonwealth A new ground was not to be raised on appeal without full opportunity to test it.  Christopher Brown And, Everald Mclaughlin V. The Queen Co (Jamaica) [1995] UKPC 9 23 Mar 1995 PC Commonwealth [ Bailii ]  Ramdass Bidaisee V. Dorinda Yusidai Sampath and Others Co (Trinidad and Tobago) [1995] UKPC 11 3 Apr 1995 PC Commonwealth [ Bailii ]  Larry Raymond Jones, Peter Meadows, Anthony Neely, Jeremiah Poiter, Arnold Heastie And, Nekita John Hamilton V. The Attorney General of The Commonwealth of The Bahamas Co (Bahamas) [1995] UKPC 10 3 Apr 1995 PC Commonwealth [ Bailii ]  Nellia Vitalis V. Wallace Domingo Sanchez Co (St. Lucia) [1995] UKPC 12 3 Apr 1995 PC Commonwealth [ Bailii ]  Philip Herman Bethel V. Rt. Hon. Sir William Randolph Douglaw, Kcmg, Edwin P. Minnis, Gerald Montes De Oca And, The Attorney General of The Commonwealth of The Bahamas Co (Bahamas) [1995] UKPC 13 3 Apr 1995 PC Commonwealth [ Bailii ]  Nigel Neil V. The Queen Co (Jamaica) [1995] UKPC 16 6 Apr 1995 PC Commonwealth [ Bailii ]  Dennis Lobban V. The Queen Co (Jamaica) [1995] UKPC 15 6 Apr 1995 PC Commonwealth [ Bailii ]  Rupert Crosdale V. The Queen Co (Jamaica) [1995] UKPC 14 6 Apr 1995 PC Commonwealth [ Bailii ]  Minister of State for Immigration and Ethnic Affairs v Ah Hin Teoh (1995) 128 ALR 353; [1995] HCA 20; (1995) 69 ALJR 423; (1995) 183 CLR 273 7 Apr 1995 Deane, Toohey, Gaudron, McHugh JJ Commonwealth, Human Rights, International, Immigration Austlii (High Court of Australia) International Law - Treaties - Convention ratified by Australia but not implemented by statute - Status in domestic law - Whether giving rise to legitimate expectations. Immigration - Application for permanent entry - Applicant - Married man with children in Australia - Policy requirement that applicants be of good character - Applicant convicted and imprisoned before application dealt with - Application refused because of conviction - Convention requiring governmental actions concerning children to give primary consideration to best interests of child - Convention ratified by Australia but not incorporated by statute in Australian domestic law -Whether capable of giving rise to legitimate expectation that application would be dealt with in accordance with Convention - Convention on Rights of Child, Art 3 - Migration Act 1958 (Cth), ss 6(2), 6A(1), 16(1)(c). 1 Citers [ Austlii ]  Lobban v The Queen Gazette, 01 June 1995; Times, 28 April 1995; [1995] 1 WLR 877 28 Apr 1995 PC Criminal Evidence, Commonwealth (Jamaica) The judge had no discretion to exclude evidence on request of co-defendant in joint trial. The exculpatory part of co-accused statement not to be excluded since it was his right to have it put in. Those who are charged with an offence allegedly committed in a joint criminal enterprise should generally be tried in a joint trial. 1 Citers  Mod Ali Bin Burut and Others v Public Prosecutor (Brunei) Times, 28 April 1995 28 Apr 1995 PC Criminal Evidence, Commonwealth An interview whilst the suspect was manacled and hooded was plainly oppressive.   Amax Gold Mines New Zealand Ltd And, Welcome Gold Mines New Zealand Ltd v Alfred John Durham Moore, Winton Gill Cox, Auag Resources Ltd And, Martha Mining Ltd Co; PC 9-May-1995 - [1995] UKPC 18  Norwich Union Life Insurance Society v The Attorney General Co [1995] UKPC 19 9 May 1995 PC Commonwealth (New Zealand) [ Bailii ]  Dr. Hossain Asslamani V. The General Medical Council Co (The Health Committee of The General Medical Council) [1995] UKPC 20 16 May 1995 PC Commonwealth [ Bailii ]  Jones and Others v Attorney General of the Commonwealth of the Bahamas Gazette, 24 May 1995; [1995] 1 WLR 891 24 May 1995 PC Human Rights, Commonwealth The death penalty was properly imposed for murder since it was a requirement of the constitution. 1 Citers  Royal Brunei Airlines SDN BHD v Tan Independent, 22 June 1995; [1995] 2 AC 378; [1995] UKPC 4; [1995] 3 All ER 97; [1995] UKPC 22 24 May 1995 PC Lord Nicholls of Birkenhead, Lord Nicholls Trusts, Commonwealth (Brunei) The defendants were a one-man company, BLT, and the one man, Mr Tan. A dishonest third party to a breach of trust was liable to make good a resulting loss even though he had received no trust property. The test of knowledge was an objective one: ""knowingly" was better avoided as a defining ingredient of the liability, and that in that context the Baden categorisation was best forgotten. Although my own view is that the categorisation is often helpful in identifying different states of knowledge which may or may not result in a finding of dishonesty for the purposes of knowing assistance, I have grave doubts about its utility in cases of knowing receipt." and "Recipient liability is restitution-based; accessory liability is not". Lord Nicholls summarised the ingredients of liability for dishonest assistance: "Drawing the threads together, their Lordships' overall conclusion is that dishonesty is a necessary ingredient of accessory liability. It is also a sufficient ingredient. A liability in equity to make good resulting loss attaches to a person who dishonestly procures or assists in a breach of trust or fiduciary obligation. It is not necessary that, in addition, the trustee or fiduciary was acting dishonestly, although this will usually be so where the third party who is assisting him is acting dishonestly. "Knowingly" is better avoided as a defining ingredient of the principle, and in the context of this principle the Baden scale of knowledge is best forgotten." 1 Cites 1 Citers [ Bailii ] - [ Bailii ]  Bethel v Douglas (Bahamas) Gazette, 01 June 1995 1 Jun 1995 PC Constitutional, Commonwealth A power to order a commission of enquiry was validly exercised, and witnesses were compellable.  New Zealand Forest Products Ltd v The Accident Compensation Corp Co [1995] UKPC 23 12 Jun 1995 PC Commonwealth, Insurance (New Zealand) [ Bailii ]  Thomas Reckley V. The Minister of Public Safety and Immigration, The Advisory Committee On The Prerogative of Mercy And, The Attorney General of The Bahamas (Bahamas) [1995] UKPC 24 13 Jun 1995 PC Commonwealth [ Bailii ]  Thomas Reckley v The Minister of Public Safety and Immigration and others (Petition for a stay of execution) Gazette, 19 July 1995; Independent, 23 June 1995; Times, 15 June 1995; [1995] UKPC 2; [1995] AC 491 13 Jun 1995 PC Criminal Sentencing, Human Rights, Commonwealth (The Bahamas) If a serious constitutional issue is fairly raised by an appeal as to the constitutionality of the death penalty, then the death penalty must be stayed. 1 Citers [ Bailii ] - [ PC ] - [ PC ]  Tan Siew Gim V. The Queen Co (Hong Kong) [1995] UKPC 25 19 Jun 1995 PC Commonwealth [ Bailii ]  Mohd Ali Bin Burut v Public Prosecutor (Brunei) Gazette, 21 June 1995 21 Jun 1995 PC Criminal Evidence, Commonwealth Hooding and manacling of prisoners made subsequent admissions inadmissible.  Dr. Nazir Ahmad Dhar v The General Medical Council Co (The General Medical Council) [1995] UKPC 27 26 Jun 1995 PC Commonwealth [ Bailii ]  Colonial Mutual General Insurance Co Ltd v ANZ Banking Corporation (NZ) Ltd Gazette, 19 July 1995; [1995] UKPC 28 27 Jun 1995 PC Insurance, Commonwealth (New Zealand) A notice of mortgagees interest in fire policy was sufficient to achieve an equitable assignment. [ Bailii ]  McAuliffe v The Queen (1995) 69 ALJR 621; [1995] HCA 37; (1995) 130 ALR 26; (1995) 183 CLR 108 28 Jun 1995 Commonwealth, Crime Austlii (High Court of Australia) Criminal Law - Murder - Complicity - Common purpose to assault victim - Death - Direction that jury might convict if satisfied accused contemplated that intentional infliction of grievous bodily harm possible incident of joint enterprise. 1 Citers [ Austlii ]  Mark Gregory Hardy V. Focus Insurance Co Ltd (In Liquidation) Co (Bermuda) [1995] UKPC 29 13 Jul 1995 PC Commonwealth [ Bailii ]  Dr. Marta Stefan V. The General Medical Council Co (The Health Committee of The General Medical Council) [1995] UKPC 30 17 Jul 1995 PC Commonwealth [ Bailii ]  Morris Manning and the Church of Scientology of Toronto v S Casey Hill and The Attorney General for Ontario and others 1995 CanLII 59 (S.C.C.) 20 Jul 1995 La Forest, L'Heureux-Dube, Gonthier, Cory, McLachlin, Iacobucci and Major JJ Commonwealth (Supreme Court of Canada) The publication of defamatory statements 'constitutes an invasion of the individual's personal privacy and is an affront to that person's dignity'. 1 Citers [ Canlii ]  Dr. Chanabasappa Kuruvatteppa Shettar V. The General Medical Council Co (The General Medical Council) [1995] UKPC 36 25 Jul 1995 PC Commonwealth [ Bailii ]  Dr. Kenneth Conrad Wickramasinghe V. The General Medical Council Co (The General Medical Council) [1995] UKPC 32 25 Jul 1995 PC Commonwealth [ Bailii ]  Nigel Coley V. The Queen Co (Jamaica) [1995] UKPC 34 26 Jul 1995 PC Commonwealth [ Bailii ]  Dr. Christian Mervyn Abiodun Vincent V. The General Medical Council Co (The General Medical Council) [1995] UKPC 37 26 Jul 1995 PC Commonwealth [ Bailii ]  Chan Chi Hung V. The Queen Co (Hong Kong) [1995] UKPC 33 26 Jul 1995 PC Commonwealth [ Bailii ]  Norris Taylor V. The Queen Co (Jamaica) [1995] UKPC 35 26 Jul 1995 PC Commonwealth [ Bailii ]  Chan (Chi Hung) v The Queen Times, 07 August 1995; Gazette, 13 September 1995; Independent, 06 September 1995 7 Aug 1995 PC Criminal Sentencing, Commonwealth A sentence may be passed in the light of a statutory reformulation of the offence after the charge. The sentence in this case remained appropriate.   RJR-MacDonald Inc v Canada (Attorney General); 21-Sep-1995 - [1995] 3 SCR 199; 1995 CanLII 64 (SCC); 127 DLR (4th) 1; 100 CCC (3d) 449; 62 CPR (3d) 417; 31 CRR (2d) 189  The Commissioner of Inland Revenue V. Mitsubishi Motors New Zealand Ltd Co (New Zealand) [1995] UKPC 38 3 Oct 1995 PC Commonwealth [ Bailii ]  Ter Neuzen v Korn [1995] 3 SCR 674 19 Oct 1995 La Forest, L'Heureux-Dube, Sopinka, Gonthier, Cory, McLachlin and Iacobucci JJ Commonwealth, Contract, Negligence, Damages CANLII (Supreme Court of Canada) The plaintiff underwent AI treatment by the defendant, during the course of which she contracted HIV-AIDS. She claimed in negligence and contract. Held. A court must consider whether a common law warranty of fitness and merchantability should be implied into the contract which includes services as well as the provision of materials. However, such a warranty will not be implied in all circumstances. The court must examine the specific nature of the contract and the relationship between the parties in order to assess whether it was the intention of the parties that such a warranty be implied. Courts must be very cautious in their approach to implying contractual terms. A rationale for implying warranties in contracts of goods and services is that a supplier of goods generally has recourse against the manufacturer under the Sale of Goods Act as a result of the statutory conditions imposed. While it is true that the primary purpose of the implied warranty is to hold the supplier of goods liable notwithstanding the absence of negligence, different considerations apply in the context of the medical profession than in the ordinary commercial context. The doctor cannot trace the liability back to the initial manufacturer. Moreover, it must be recognized that biological products such as blood and semen, unlike manufactured products, carry certain inherent risks. It would be inappropriate to imply a warranty of fitness and merchantability in the circumstances of this case. Moreover, any warranty would simply be to take reasonable care. [ Canlii ]  Panel On Takeovers and Mergers and Another v William Cheng Kai-Man Co [1995] UKPC 39 30 Oct 1995 PC Commonwealth, Company (Hong Kong) [ Bailii ]   Douglas v The Queen Co; PC 31-Oct-1995 - [1995] UKPC 41  Commissioner for Inland Revenue v Mitsubishi Motors New Zealand Ltd Gazette, 01 November 1995; [1996] AC 315 1 Nov 1995 PC Lord Hoffmann Income Tax, Commonwealth (New Zealand) The taxpayer company sold cars to its dealers who resold them with warranties, for which it gave the dealers indemnities calculated on statistical average. The company sought to set off the reserve it created to make payments under the indemnities against the revenue of the year in which the cars were sold. The commissioner appealed its case to the Board. Held: The reserve was claimable in the year of the car sale, even though the losses remained contingent. On the year of the sale the company acquired an accrued legal obligation, and had properly deducted the liabilities incurred against its profits. Inland revenue Act 1976 (New Zealand) 104  Lincoln Anthony Guerra v Cipriani Baptiste and others (No 2) Times, 08 November 1995; Independent, 15 November 1995; [1995] UKPC 3; Appeal No 11 of 1995; [1996] 1 A C 397 6 Nov 1995 PC Human Rights, Criminal Sentencing, Constitutional, Commonwealth (Trinidad and Tobago) The execution of a prisoner after a substantial delay of 5 years was a breach of his constitutional rights, constituting cruel and unusual punishment. 1 Cites 1 Citers [ Bailii ] - [ PC ]  Wong Mee (Also Known As Wong Shi (Otherwise Spelt Sai) Nui), The Administratrix of The Estate of Ho Shui Yee, Deceased V. Kwan Kin Travel Services Ltd, China Travel Services Co (Zhong Shan) And, Pak Tang Lake Travel Services Co (Doumen County) Co (Hong K [1995] UKPC 42 6 Nov 1995 PC Commonwealth [ Bailii ]  Lincoln Anthony Guerra V. Cipriani Baptiste and Others Co (Trinidad and Tobago) [1995] UKPC 43 6 Nov 1995 PC Commonwealth [ Bailii ]  Stephen Alexander Allen V. The General Dental Council Co (The General Dental Council) [1995] UKPC 45 16 Nov 1995 PC Commonwealth [ Bailii ]  Pupuke Service Station Ltd V. Caltex Oil (N.Z.) Ltd Co (New Zealand) [1995] UKPC 44 16 Nov 1995 PC Commonwealth [ Bailii ]   Shand v The Queen; PC 27-Nov-1995 - Times, 29 November 1995; [1996] 1 WLR 67; [1995] UKPC 46  Larry Raymond Jones V. The Queen Co (Bahamas) [1995] UKPC 47 27 Nov 1995 PC Commonwealth [ Bailii ]  Peter Amarat Rama V. Christopher Alexander Millar Co (New Zealand) [1995] UKPC 49 30 Nov 1995 PC Commonwealth [ Bailii ]  Dr. David Noel Mccandless V. The General Dental Council Co (The General Dental Council) [1995] UKPC 52 11 Dec 1995 PC Commonwealth [ Bailii ]  J. Subramanien and Others V. The Government of Mauritius and Others Co (Mauritius) [1995] UKPC 51 11 Dec 1995 PC Commonwealth [ Bailii ]  La Compagnie Sucriere De Bel Ombre Ltee and 9 Others V. The Government of Mauritius Co (Mauritius) [1995] UKPC 53 13 Dec 1995 PC Commonwealth [ Bailii ]   Vaswani v Italian Motors (Sales and Services) Ltd; PC 15-Dec-1995 - Gazette, 17 January 1996; Times, 15 December 1995  Zyk v Zyk [1995] FamCA 135 15 Dec 1995 Nicholson CJ, Fogarty and Baker JJ Family, Commonwealth Austlii (Family Court of Australia) Property Settlement - Global or asset by asset approach - Treatment of lottery winnings The wife appealed against orders for the alteration of the property interests. The husband was aged 69 at trial, and the wife aged 63. The period of cohabitation was approximately 8 years. The wife owned assets of a substantially higher value than did the husband at the date of marriage and some of the assets of each were retained at separation. About two years after the marriage the husband had a lottery win of approximately $95,000. He had been involved in a syndicate prior to the marriage, and the wife had had no involvement in the lottery purchases but the winnings were used by the parties for joint purposes. During most of the marriage both parties worked and throughout shared income and expenses. His Honour treated the winnings as a contribution by the husband. Otherwise he treated their contributions as equal. Taking that win into account as a contribution by the husband, his Honour assessed the parties' contributions arising from their initial contribution at 72/28 in the wife's favour, made a 2% adjustment to the husband for provision the wife had made for her children, a further 3% for contributions during marriage, and 2% for s.75(2) factors, arriving at a 65/35 division of the parties' assets in the wife's favour. 1 Citers [ Austlii ]   Personal Representatives of Tang Man Sit v Capacious Investments Ltd; PC 18-Dec-1995 - Gazette, 07 February 1996; Times, 26 December 1995; [1996] AC 514; [1995] UKPC 54; [1996] 1 All ER 193; [1996] 2 WLR 192  David Eves v Hambros Bank (Jersey) Ltd Co [1995] UKPC 55 18 Dec 1995 PC Commonwealth Jersey [ Bailii ]  |
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