Tag: Scotland

Salamis (Marine and Industrial) Limited v Douglas Forbes: OHCS 14 Jul 2005

Judges:

Lord Hamilton And Lord Marnoch And Lord Reed

Citations:

[2005] ScotCS CSIH – 57

Links:

Bailii

Jurisdiction:

Scotland

Citing:

See Also – Robb v Salamis (M and I) Limited OHCS 16-Mar-2005
. .

Cited by:

See Also – Robb v Salamis (M and I) Ltd HL 13-Dec-2006
The claimant was injured working for the defendants on a semi-submersible platform. He fell from a ladder which was not secured properly. He alleged a breach of the Regulations. The defendant denied any breach and asserted that the claimant had . .
Lists of cited by and citing cases may be incomplete.

Scotland

Updated: 03 July 2022; Ref: scu.229407

Thomas Dagg and Son Ltd v Taycove Limited Dickensian Property Co Ltd: ScSf 20 Jan 2005

Judges:

Sheriff Principal E.F. Bowen

Citations:

[2005] ScotSC 7

Links:

ScotC, Bailii

Citing:

Cited – Alexander Ward and Co Ltd v Samyang Navigation Co Ltd HL 1975
The House explained the distinction between an arrestment to found jurisdiction and an arrestment on the dependence. The purpose of the latter was to freeze the subject arrested in the hands of the common debtor or in the case of a ship to prevent . .
Lists of cited by and citing cases may be incomplete.

Scotland

Updated: 29 June 2022; Ref: scu.222441

Moncrieff and Another v Jamieson and others: IHCS 4 Feb 2005

Judges:

Lord Hamilton And Lord Philip And Lord Marnoch

Citations:

[2005] ScotCS CSIH – 14, 2005 SLT 225

Links:

ScotC, Bailii, ScotC

Jurisdiction:

Scotland

Cited by:

Appeal from – Moncrieff and Another v Jamieson and others HL 17-Oct-2007
The parties disputed whether a right of way over a road included an implied right for the dominant owner to park on the servient tenement.
Held: The appeal failed. ‘The question is whether the ancillary right is necessary for the comfortable . .
Lists of cited by and citing cases may be incomplete.

Scotland

Updated: 29 June 2022; Ref: scu.222401

Gabriel Napier, Writer In Edinburgh v Peter Napier of Napierstoun, and Margaret Young, His Spouse: HL 29 Apr 1726

Bankrupt – A debt having been made over by a person, in favour of his wife, stante matrimonio, and by her assigned to a second husband, as part of her tocher; the assignation was found not reducible at the instance of a creditor of the first husband.

Citations:

[1726] UKHL 1 – Paton – 1, (1726) 1 Paton 1

Links:

Bailii

Jurisdiction:

Scotland

Insolvency

Updated: 17 June 2022; Ref: scu.554227

Livingstone v The Rawyards Coal Co: SCS 20 May 1879

Citations:

[1879] SLR 16 – 530

Links:

Bailii

Jurisdiction:

Scotland

Cited by:

Appeal from – Livingstone v Rawyards Coal Co HL 13-Feb-1880
Damages or removal of coal under land
User damages were awarded for the unauthorised removal of coal from beneath the appellant’s land, even though the site was too small for the appellant to have mined the coal himself. The appellant was also awarded damages for the damage done to the . .
Lists of cited by and citing cases may be incomplete.

Damages

Updated: 11 June 2022; Ref: scu.614752

In re Sutherland, dec’d; Winter v Inland Revenue Commissioners: HL 1963

The concept of a contingent liability was considered.
Held: In Scots law, a contingent liability is a liability which, by reason of something done by the person bound, may or may not arise depending on the happening of a future event.
Lord Guest said: ‘The purpose of section 7(5) . . is to value the property. ‘It does not’ as Lord Evershed said ‘require you to assume that the sale . . has occurred.’ It simply prescribes, as the criterion for value, price in the open market as between a willing seller and a willing buyer, which is a familiar basis for valuation.’
He set out the test for a contingent liability as follows: ‘Contingent liabilities must . . be something different from future liabilities which are binding on the company, but are not payable until a future date. I should define a contingency as an event which may or may not occur and a contingent liability as a liability which depends for its existence upon an event which may or may not happen.’
A contingent obligation must be distinguished from a mere spes obligationis, or the hope or expectancy of an obligation yet to emerge. Lord Reid said: ‘. . if I see a watch in a shop window and think of buying it, I am not under a contingent liability to pay the price: similarly, if an Act says I must pay tax if I trade and make a profit, I am not before I begin trading under a contingent liability to pay tax in the event of my starting trading. In neither case have I committed myself to anything. But if I agree by contract to accept allowances on the footing that I will pay a sum if I later sell something above a certain price I have committed myself and I come under a contingent liability to pay in that event.’

Judges:

Lord Guest, Lord Reid

Citations:

[1963] AC 235

Jurisdiction:

Scotland

Cited by:

Cited – 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 . .
Helpful – In re SBA Properties Ltd ChD 1967
A court action had been raised in the name of a company without authority, giving rise to a possible liability in expenses to the defendants. One of the defendants claimed that, in the event that the company’s liquidator ratified the action, that . .
Applied – In re T and N Ltd and Others (No 3) ChD 16-Jun-2006
The court considered the application of ‘the bankruptcy template of section 382 to the rules governing the winding up of companies’.
Held: The phrase ‘obligation incurred’ in Rule 13.2(1)(b) was inapt to describe a common law duty of care in . .
Cited – In re Nortel Companies and Others SC 24-Jul-2013
The court was asked as to the interrelationship of the statutory schemes relating to the protection of employees’ pensions and to corporate insolvency.
Held: Liabilities which arose from financial support directions or contribution notices . .
Lists of cited by and citing cases may be incomplete.

Taxes Management

Updated: 11 June 2022; Ref: scu.396610

Mcclelland v Stuart Building Services, A Partnership, Stuart, and Stuart, the Partners Thereof As Such Partners and As Individuals: OHCS 6 Aug 2004

Judges:

Lord President

Citations:

[2004] ScotCS 200

Links:

Bailii

Jurisdiction:

Scotland

Citing:

Appeal from – David McClelland v Stuart Building Services OHCS 28-Jan-2003
. .
Lists of cited by and citing cases may be incomplete.

Scotland

Updated: 11 June 2022; Ref: scu.200180

Cairns v The Chief Constable, Strathclyde Police: ScSf 2 Apr 2004

Judges:

Sheriff Principal E.F. Bowen

Citations:

[2004] ScotSC 25

Links:

Bailii

Jurisdiction:

Scotland

Cited by:

See Also – Cairns v The Chief Constable Strathclyde Police OHCS 22-Oct-2004
Motion to ordain the appellant to find caution in the sum of andpound;15,000 in respect of the expenses of the present appeal. The appellant is an undischarged bankrupt and it is not in dispute that the normal rule is that a pursuer who is an . .
Lists of cited by and citing cases may be incomplete.

Scotland

Updated: 11 June 2022; Ref: scu.197701

Atlantic Computing Services (UK) Limited v Burns Express Freight Limited: IHCS 2 Dec 2003

A contract was made for the delivery of goods from England to Scotland. The lorry and goods were damaged by fire on the M25. The defenders appealed an order that the 1856 Act applied to allow recovery in Scotland.
Held: The Act precluded application outside Scotland. It was not appropriate to apply the Act by virtue of the fact that the carrier was Scottish.

Judges:

Lord Justice Clerk And Lord Johnston And Lord Osborne

Citations:

[2003] ScotCS 297, Times 29-Jan-2004

Links:

Bailii

Statutes:

Mercantile Law Amendment (Scotland) Act 1856 17, Private International Law (Miscellaneous Provisions) Act 1995

Jurisdiction:

Scotland

Contract

Updated: 08 June 2022; Ref: scu.190770