Results: 131

• Executors Of W S Cottingham (Deceased) v Commissioners Of Inland Revenue

  05 Jul 1938 [1938] 2 KB 689, KBD

  30 Nov 1938 [1939] 1 KB 250, CA

  Subsequent citations: 1.
  REVENUE — Sur-tax — Avoidance of liability to taxation
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  Case index catchwords

  REVENUE — Sur-tax — Avoidance of liability to taxation — Transfer of assets and associated operations — Whether effected “mainly for some purpose other than the purpose of avoiding taxation” — Liability of executors to assessment — Finance Act, 1936 (26 Geo. 5 & 1 Edw. 8, c. 34), s. 18, sub-ss. 1, 7; Sch. II., para. 4 — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), All Schedules Rules, r. 18.

  4 Statutes considered
• Stanley v Thomas

  02 May 1939 [1939] 2 KB 462, DC

  Subsequent considerations : 1 negative. Subsequent citations: 1.
  ROAD TRAFFIC — Dangerous driving — Notice of intended prosecution
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  Case index catchwords

  ROAD TRAFFIC — Dangerous driving — Notice of intended prosecution — Sent in time by registered post to usual residence of person to be prosecuted — Knowledge of sender that this person then in hospital — Notice not in fact received within fourteen d

  1 Statute considered

• Commissioners Of Inland Revenue v Marbob Ltd Commissioners Of Inland Revenue v Glenaros Ltd

  15 May 1939 [1939] 2 KB 872, KBD

  Subsequent citations: 1.
  REVENUE — Company — Dividend
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  Case index catchwords

  REVENUE — Company — Dividend — Conditional payment — Loan — No real distribution — Finance Act, 1922 (12 & 13 Geo. 5, c. 17), s. 21 — Capitalization — Finance Act, 1937 (1 Edw. 8 & 1 Geo. 6, c. 54), s. 14.

  2 Statutes considered
• Robins (E) & Son Ltd v Minister of Health

  17 Nov 1938 [1939] 1 KB 520, CA

  Subsequent considerations : 1 positive.
  LOCAL GOVERNMENT — Housing — Clearance area
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  Case index catchwords

  LOCAL GOVERNMENT — Housing — Clearance area — Resolution of local authority to secure clearance by purchasing land in area — Determination of local authority to purchase not by agreement but compulsorily — Compulsory purchase order — Objection by owner of land in area that order is unnecessary, inequitable and prejudicial — Public local inquiry — Confirmation of order by Minister of Health — Power of local authority to make and of Minister to confirm compulsory purchase order though injurious to owners or occupiers — Functions of local authority and Minister, how far ministerial or judicial — Housing Act, 1936 (26 Geo. 5 & 1 Edw. 8, c. 51), s. 25, sub-ss. 1, 3 (a), (b); s. 29; First Schedule; Second Schedule, para. 2.

  1 Statute considered

• London and Provincial Leather Processes Ltd v Hudson

  25 Jul 1939 [1939] 2 KB 724, KBD

  Subsequent citations: 4.
  INSURANCE — “All and every risk whatsoever” — Goods deposited with agent
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  Case index catchwords

  INSURANCE — “All and every risk whatsoever” — Goods deposited with agent — Part entrusted to sub-agent — Conversion by sub-agent in purported exercise of lien against agent — Bankruptcy of agent — Detention of goods by agent's administrator under foreign law — Whether loss covered by policy.

• R v Assessment Committee For Thanet and District Assessment Area and County Valuation Committee For Kent, Ex Parte Isle Of Thanet Gas Light and Coke Co

  18 Apr 1939 [1939] 2 KB 640, DC

  RATING — Assessment of public utility undertaking — Amendment of valuation list
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  Case index catchwords

  RATING — Assessment of public utility undertaking — Amendment of valuation list — Proposal-by county valuation committee — Form of proposal — Specification of grounds — Rating and Valuation Act, 1925 (15 & 16 Geo. 5, c. 90), s. 37, sub-ss. 1, 2.

  1 Statute considered

• In Re Bainbridge South Shields (D’Arcy Street) Compulsory Purchase Order, 1937

  07 Feb 1939 [1939] 1 KB 500, KBD

  Subsequent citations: 1.
  LOCAL GOVERNMENT — Housing — Compulsory purchase order
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  Case index catchwords

  LOCAL GOVERNMENT — Housing — Compulsory purchase order — Confirmation by Minister of Health — Finding by Minister that premises within clearance area are “houses” — Appeal to High Court — Power to review Minister's finding — Housing Act, 1936 (26 Geo. 5 & 1 Edw. 8, c. 51), s. 29; Sch. II., para. 2.

  1 Statute considered

• Batty v SchrÖder

  25 May 1939 [1939] 2 KB 495, KBD

  REVENUE — Income tax — Change in partnership
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  Case index catchwords

  REVENUE — Income tax — Change in partnership — Notice by partners requiring computation of tax as if trade discontinued on change and new trade set up — Right of continuing partner to set off losses in old partnership against profits of new — Finance Act, 1926 (16 & 17 Geo. 5, c. 22), s. 32, sub-s. 1; s. 33, sub-s. 1.

  1 Statute considered

• Lang v Crude Rubber Washing Co Ltd KB 1911

  18 Dec 1938 [1939] 2 KB 173, CA

  Subsequent citations: 2.
  SALE OF GOODS — Contract for sale of rubber — Construction
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  Case index catchwords

  SALE OF GOODS — Contract for sale of rubber — Construction — Contract incorporating Rules of General Produce Brokers' Association of London — Admission by seller of failure to fulfil terms of contract — Obligation of buyer to close by invoicing bach produce to seller.

• Jenkins v Shelley

  28 Feb 1939 [1939] 2 KB 137, KBD

  MILITARY LAW — Naval discipline — Chief petty officer
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  Case index catchwords

  MILITARY LAW — Naval discipline — Chief petty officer — Refusal to obey an order — Tried summarily — Question of jurisdiction — Claim for damages for false imprisonment — Naval Discipline Act, 1866 (29 & 30 Vict. c. 109). s. 17; King's Regulations and Admiralty Instructions, c. XII., s. v., arts. 535 to 586.

  1 Statute considered