Tag: Scotland

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:

Cited – Broads 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:

Cited – Inveresk 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:

Cited – Heaton 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 Also – Melville 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

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:

Cited – Fitzpatrick 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 from – 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. . .
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 from – 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 . .
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 from – Mulvey 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: . .
Cited – Secretary 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