Results: 68

• Billings (A C) & Sons Ltd v Riden

  Subsequent considerations : 1 positive. Subsequent citations: 9.

• Abdul Cader Abdeen v Abdul Careem Mohamed Thaheer

  11 Feb 1958 [1958] AC 116; [1958] 2 WLR 350, PC

  CONTRACT — Ceylon — Specific performance

  ROMAN-DUTCH LAW — Specific performance — Whether absolute right

  VENDOR AND PURCHASER — Specific performance — Contracting out of right
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  Case index catchwords

  CONTRACT — Ceylon — Specific performance — Contract — Land — Roman-Dutch law — Legal right to demand performance of contract — Overriding discretion of court to refuse — Right excluded by substituted obligation for damages.

  ROMAN-DUTCH LAW — Specific performance — Whether absolute right — Distinction between Roman-Dutch and English law.

  VENDOR AND PURCHASER — Specific performance — Contracting out of right — Clause in contract fixing liquidated damages for failure to complete.
• Escoigne Properties Ltd v Inland Revenue Comrs

  23 Jan 1958 [1958] 2 WLR 336, HL

  23 Jan 1958 [1958] AC 549, HL

  Subsequent considerations : 1 neutral. Subsequent citations: 11.
  REVENUE — Stamp duty — Conveyance or transfer on sale

  STATUTE — Construction — Object of Act
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  Case index catchwords

  REVENUE — Stamp duty — Conveyance or transfer on sale — Company having contracted for purchase of property agrees to re-sell to second company — Conveyance to second company by executors of original vendor when first company benefiial owner of not less than 90 per cent. of other company's share capital — Whether “the effect” of conveyance to transfer a beneficial interest from one company to another — Whether conveyance executed in pursuance or in connexion with arrangement whereunder beneficial interest had been previously conveyed or transferred — Stamp Act, 1891 (54 & 55 Vict. c. 39), ss. 54, 58 (4), Sch. I — Finance Act, 1930 (20 & 21 Geo. 5, c. 28), s. 42 — Finance Act, 1938 (1 & 2 Geo. 6, c. 46), s. 50.

  STATUTE — Construction — Object of Act — Relevance of specific instances intended to be covered by it.

  REVENUE — Stamp duty — Conveyance or transfer on sale — Company having contracted for purchase of property agrees to re-sell to second company — Conveyance to second company by executors of original vendor when first company beneficial owner of not less than 90 per cent. of other company's share capital — Whether “the effect” of conveyance to transfer a beneficial interest from one company to another — Whether conveyance executed in pursuance or in connexion with arrangement whereunder beneficial interest had been previously conveyed or transferred — Stamp Act, 1891 (54 & 55 Vict. c. 39), ss. 54, 58 (4), Sch. I — Finance Act, 1930 (20 & 21 Geo. 5, c. 28), s. 42 — Finance Act, 1938 (1 & 2 Geo. 6, c. 46), s. 50.

  2 Statutes considered

• National Coal Board v Inland Revenue Comrs

  29 May 1957 [1958] AC 104, HL

  REVENUE — Profits tax — Allowances
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  Case index catchwords

  REVENUE — Profits tax — Allowances — Industrial buildings or structures — Dwelling-houses at colliery — Owned by mine owners — Occupied by miners — Value “when the mine … is no longer worked” — Income Tax Act, 1945 (8 & 9 Geo. 6, c. 32), s. 8 (3).

  1 Statute considered

• Kenmare (Countess of) v Inland Revenue Commissioners

  12 May 1955 [1956] Ch 220; [1955] 3 WLR 922, Ch D

  08 Jun 1956 [1956] Ch 483; [1956] 3 WLR 527, CA

  25 Jul 1957 [1958] AC 267; [1957] 3 WLR 461, HL

  Subsequent citations: 3.
  REVENUE — Income tax — Settlement
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  Case index catchwords

  REVENUE — Income tax — Settlement — Revocability — Residence of settlor out of the jurisdiction — Property within the jurisdiction — Income from settlement included in settlor's assessment for surtax — Power from time to time to determine part of trusts — Equivalent to a power to revoke — Settlor out of the jurisdiction included — Finance Act, 1938 (1 & 2 Geo. 6, c. 46), s. 38 (2), Sch. III, Part I.

  1 Statute considered
• Newton v Comr of Taxation of the Commonwealth of Australia

  07 Jul 1958 [1958] 3 WLR 195, PC

  07 Jul 1958 [1958] AC 450, PC

  Subsequent considerations : 1 neutral; 1 negative. Subsequent citations: 15.
  REVENUE — Australia — Revenue

  REVENUE — Tax avoidance scheme.
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  Case index catchwords

  REVENUE — Australia — Revenue — Income tax — Avoidance — Private company — Special dividend — Share transactions — “Arrangement” resulting in increase of capital of company and capital payment to shareholders — Purpose and effect of avoiding liability for tax — “Absolutely void” as against commissioner — Penalty — “Arrangement” — “Purpose” — “Effect” — “Avoid” — Income Tax and Social Services Contribution Assessment Act, 1936–1951 (Commonwealth), ss. 226 (2), 260.

  REVENUE — Tax avoidance scheme.

  2 Statutes considered
• Regazzoni v K C Sethia (1944) Ltd

  19 Dec 1955 [1956] 2 QB 490; [1956] 2 WLR 204, QBD

  19 Dec 1955 [1956] 2 QB 490; [1956] 3 WLR 79, CA

  21 Oct 1957 [1958] AC 301; [1957] 3 WLR 752; [1957] 2 Lloyd's Rep 289, HL

  Subsequent considerations : 1 positive; 1 negative. Subsequent citations: 27.
  CONTRACT — Illegality — Foreign prohibition

  CONFLICT OF LAWS — Confiscatory or political legislation.
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  Case index catchwords

  CONTRACT — Illegality — Foreign prohibition — Contract for sale of jute c.i.f. European port — Intention that contract goods be shipped from India for resale to South Africa — Prohibition by Indian Government of export of goods to South Africa — Repudiation of contract — Not enforceable in English courts.

  CONFLICT OF LAWS — Confiscatory or political legislation.

• Speldewinde (Commissioner Of Income Tax) v J L D Peiris

  02 Oct 1957 [1958] AC 1, PC

  REVENUE — Ceylon — Revenue

  REVENUE — Income tax — Discontinuance of trade.
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  REVENUE — Ceylon — Revenue — Income tax — Business — Cessation on death — Computation of statutory income — Correct statutory basis — Income Tax Ordinance (Legislative Enactments of Ceylon, 1938, c. 188), s. 11 (1), (2), (6) (a) (b).

  REVENUE — Income tax — Discontinuance of trade.

  1 Statutory Instrument considered

• Quinn v Cameron & Roberton Ltd

  14 Mar 1957 [1958] AC 9, HL

  Subsequent citations: 3.
  FACTORY — Dust — Grinding of metals

  CAUSATION — Breach of statutory duty.

  NEGLIGENCE — Safe system of work — Dust, injurious
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  Case index catchwords

  FACTORY — Dust — Grinding of metals — “Grinding” and “cleaning of castings” — Whether mutually exclusive — “Abrasive wheel” — Wheel “of bonded emery or similar abrasive” — Meaning of “similar” — Carborundum — Silica dust — Pneumoconiosis — Grinding of Metals (Miscellaneous Industries) Regulations, 1925 (S.R. & O., 1925, No. 904), reg. 1.

  CAUSATION — Breach of statutory duty.

  NEGLIGENCE — Safe system of work — Dust, injurious — Iron foundry — Silica — Exhaust appliances — Respirators.

  1 Statutory Instrument considered

• Don Thomas Samaratunga v The Queen

  03 Jun 1958 [1958] AC 424, PC

  PERJURY — Ceylon — Perjury
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  Case index catchwords

  PERJURY — Ceylon — Perjury — Summary statutory powers of court — Construction and scope — Summary committal as for contempt — Criminal Procedure Code (Legislative Enactments of Ceylon, 1938, c. 16), ss. 439 (1), 440 (1) — Penal Code (Legislative Enactments of Ceylon, 1938, c. 15), s. 188.

  1 Statutory Instrument considered