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Hotel Cipriani Srl and Others v Cipriani (Grosvenor Street) Ltd and Others: CA 24 Feb 2010

The claimants owned Community and UK trade marks in the name ‘Cipriani’. The defendants operated a restaurant in London using, under the licence of another defendant, the same name. The claimant sought an injunction to prevent further use of the name. The defendants said that they came within the ‘own name’ exception. Held: The appeal … Continue reading Hotel Cipriani Srl and Others v Cipriani (Grosvenor Street) Ltd and Others: CA 24 Feb 2010

L M Tenancies 1 Plc v Inland Revenue Commissioners: ChD 11 Jul 1996

Stamp duty not mitigated where consideration ascertainable when lease was executed. Citations: Times 11-Jul-1996 Statutes: Stamp Act 1891 1 Jurisdiction: England and Wales Citing: Appealed to – L M Tenancies 1 Ltd v Inland Revenue Commissioners CA 4-Feb-1998 The stamp duty payable on a lease is calculated according to the values known at the date … Continue reading L M Tenancies 1 Plc v Inland Revenue Commissioners: ChD 11 Jul 1996

Inland Revenue v Maple and Co (Paris) Ltd: HL 27 Nov 1907

One English company transferred to another English company certain property in France by a deed of ‘apport’ executed in France according to the formalities of French law, the price of the property being payable in shares of the purchasing company. Held that the deed was a ‘conveyance on sale’ within the meaning of section 54 … Continue reading Inland Revenue v Maple and Co (Paris) Ltd: HL 27 Nov 1907

Underground Electric Railway Co of London v Commissioners of Inland Revenue: HL 15 Dec 1905

Sec. 56 (2) of the Stamp Act 1891 provides as follows:-‘Where the consideration, or any part of the consideration, for a conveyance on sale consists of money payable periodically for a definite period exceeding twenty years or in perpetuity, or for any indefinite period not terminable with life, the conveyance is to be charged in … Continue reading Underground Electric Railway Co of London v Commissioners of Inland Revenue: HL 15 Dec 1905

Schechter v Revenue and Customs: FTTTx 2 Mar 2017

(Income Tax/Corporation Tax : Losses) INCOME TAX – offset of trading losses against income – whether land was held as trading stock – whether declaration of trust was effective to transfer beneficial ownership of land to appellants – effect of s14 Stamp Act 1891 on admissibility of trust declarations – application of foreign laws – … Continue reading Schechter v Revenue and Customs: FTTTx 2 Mar 2017

Commissioners of Inland Revenue v Muller and Co Margarine: HL 1901

The House considered the liability, or not, to stamp duty of an agreement made in the UK. Under the Stamp Act 1891 an agreement made in the UK for the sale of any estate or interest in any property except lands or property locally situate out of the UK was chargeable with ad valorem stamp … Continue reading Commissioners of Inland Revenue v Muller and Co Margarine: HL 1901

Grey and Another (Hunter’s Nominees) v Inland Revenue Commissioners: CA 1958

Where a person who is the owner beneficially of property (and the legal estate is vested in another as trustee for him) makes a declaration of trust the practical effect amounts to the ‘getting rid of’ a trust or equitable interest then subsisting. Lord Evershed MR [1958] Ch 690 England and Wales Cited by: Appeal … Continue reading Grey and Another (Hunter’s Nominees) v Inland Revenue Commissioners: CA 1958

Oughtred v Inland Revenue Commissioners: HL 4 Nov 1959

The taxpayer and her son owned through a trust the entire beneficial interest in the shares of a company. She agreed to transfer other shares to him in return for his interest in the shares subject to the trust, releasing the trust. The Revenue contended that there must be a deed giving effect to the … Continue reading Oughtred v Inland Revenue Commissioners: HL 4 Nov 1959

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

Starbucks (HK) Ltd and Another v British Sky Broadcasting Group Plc and Others: SC 13 May 2015

The court was asked whether, as the appellants contended, a claimant who is seeking to maintain an action in passing off need only establish a reputation among a significant section of the public within the jurisdiction, or whether, as the courts below held, such a claimant must also establish a business with customers within the … Continue reading Starbucks (HK) Ltd and Another v British Sky Broadcasting Group Plc and Others: SC 13 May 2015

Prudential Insurance Co v Inland Revenue Commissioners: 1904

Contract for payment of sum on event The Insurance company provided endowment insurance polices. They disagreed with the Commissioners as to whether these were policies of insurance and thus as to how they fell to be stamped. Life insurance was defined in the 1891 Act as ‘insurance upon any life or lives or upon any … Continue reading Prudential Insurance Co v Inland Revenue Commissioners: 1904

Robin Alexis Justin Keston, Helen Janet Keston v Commissioners of Inland Revenue: ChD 27 Jan 2004

The claimants sought to reduce liability for stamp duty by arranging an intermediate sale to a company followed by a scheme of regular payments. Held: The scheme was not effective to save stamp duty. The combined effect of the sections was to impose the liability for duty on the considerations paid by both the purchaser … Continue reading Robin Alexis Justin Keston, Helen Janet Keston v Commissioners of Inland Revenue: ChD 27 Jan 2004

Vandervell v Inland Revenue Commissioners: HL 24 Nov 1966

The taxpayer made a gift of shares to a trust set up to fund a medical professorship. The shares were in a private company, and an option was given for their repurchase once a certain level of dividends had been attributed to them. He was assessed to substantial surcharges on them on the basis that … Continue reading Vandervell v Inland Revenue Commissioners: HL 24 Nov 1966

Hubbard v Pitt: CA 1976

Protesters handed out leaflets and carried posters outside the plaintiff’s estate agency. He claimed in trespass over the public footpath outside his premises. The defendants appealed the grant of an interlocutory injunction to prevent their demonstrations. Held: The injunction was upheld. The question of rights to use the highway was irrelevant; the court was concerned … Continue reading Hubbard v Pitt: CA 1976

Roland Brandwood and others v Bakewell Management Ltd: CA 30 Jan 2003

House owners had used vehicular access across a common to get to their houses for many years. The commons owner required them to purchase the right, and they replied that they had acquired the right by lost modern grant and/or by prescription. Held: The use of a right of way over a common by vehicles … Continue reading Roland Brandwood and others v Bakewell Management Ltd: CA 30 Jan 2003

Digital Satellite Warranty Cover Ltd and Another v Financial Services Authority: SC 13 Feb 2013

The appellants challenged an order for the dissolution of their company under the 2000 Acts. They had provided warranties for assorted consumer electrical goods which amounted to insurance, but said that they were not required to be registered under the Act since only services in kind were ever provided. Held: The appeal failed. The fact … Continue reading Digital Satellite Warranty Cover Ltd and Another v Financial Services Authority: SC 13 Feb 2013