Results: 83

• MacFoy v United Africa Co Ltd

  27 Nov 1961 [1962] AC 152; [1961] 3 WLR 1405; [1961] 3 All ER 1169, PC

  Subsequent considerations : 2 positive; 2 neutral. Subsequent citations: 11.
  PRACTICE — Pleadings — Long vacation

  VOID OR VOIDABLE — Pleading — Delivered in long vacation

  PRACTICE — West africa — Sierra Leone
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  Case index catchwords

  PRACTICE — Pleadings — Long vacation — Statement of claim delivered during long vacation without direction of court — Whether void or voidable — Effect on subsequent proceedings — RSC, Ord 64, r 4; Ord 70, r 1 — RSC of Sierra Leone, Ord 52, r 3; Ord 50, r 1

  VOID OR VOIDABLE — Pleading — Delivered in long vacation — Effect

  PRACTICE — West africa — Sierra Leone — Practice — Statement of claim delivered during long vacation — Effect — RSC of Sierra Leone, Ord 52, r 3; Ord 50, r 1

  2 Case(s) considered

  2 Statutory Instruments considered

  2 Overseas Enactments considered

• Johns v Wirsal Securities Ltd

  26 Nov 1965 [1966] 1 WLR 462; [1966] 1 All ER 865; 43 TC 629, Ch D

  Subsequent citations: 11.
  REVENUE — Income tax — Dividends

  REVENUE — Income tax — Profits of trade
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  Case index catchwords

  REVENUE — Income tax — Dividends — Company distributing total distributable profits — Dividend expressed to be payable “net” — Whether shareholder to be deemed to receive gross sum greater than gross profit — Income Tax Act, 1952, ss 184, 185, 186, 199

  REVENUE — Income tax — Profits of trade — Securities — Loss claim — Sale of shares — Company formed as dealer in securities — Forward dividend strip — Real transactions — Whether in course of trade — Income Tax Act, 1952, s 341

  6 Case(s) considered

  1 Words & Phrases considered

  1 Statute considered
• Kanda v Govt of Malaya

  02 Apr 1962 [1962] UKPC 10; [1962] AC 322; [1962] 2 WLR 1153, PC

  Subsequent considerations : 2 positive; 1 neutral. Subsequent citations: 62.
  POLICE — Malaya — Police

  NATURAL JUSTICE — Opportunity to meet charge — Dismissal of public servant
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  Case index catchwords

  POLICE — Malaya — Police — Constitution — Power of dismissal — Whether in Commissioner of Police or in Police Service Commission — Conflict between Constitution and existing law — Constitution provisions paramount — Dismissal of inspector by Commissioner of Police void — Police Ordinance (Malaya), 1952, ss 9 (1), 45 (1) — Constitution of the Federation of Malaya, August 31, 1957, arts 135 (1) (2), 140 (1), 144 (1), 162 (1) (4) (6)

  NATURAL JUSTICE — Opportunity to meet charge — Dismissal of public servant — Police disciplinary proceedings — Findings of board of inquiry furnished to adjudicating officer but not to accused police officer — Constitution of the Federation of Malaya, art 135 (2)

  2 Overseas Enactments considered

• Commissioner Of Estate And Succession Duties (Barbados) v Trevor Bowring

  27 Jul 1960 [1962] AC 171; [1960] 3 WLR 741, PC

  Subsequent citations: 1.
  REVENUE — West indies — Barbados

  REVENUE — Estate duty — Property chargeable
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  Case index catchwords

  REVENUE — West indies — Barbados — Revenue — Estate duty — Barbados Estate and Succession Duties Act, 1941, ss. 3 (a), 7 (a).

  REVENUE — Estate duty — Property chargeable — General power of disposal — Settlement conveying property on trust to pay income to settlor — Reservation of power to settlor to revoke or amend settlement with consent of trustees — Whether settlor “competent to dispose” of trust property — Finance Act, 1894 (57 & 58 Vict. c. 30), s. 22 (2) (a).

  1 Statute considered
• Glinski v McIver

  22 Feb 1962 [1962] AC 726; [1962] 2 WLR 832; [1962] 1 All ER 696, HL(E)

  Subsequent considerations : 2 positive; 1 neutral. Subsequent citations: 29.
  MALICIOUS PROSECUTION — Reasonable and probable cause — Honest belief in guilt
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  Case index catchwords

  MALICIOUS PROSECUTION — Reasonable and probable cause — Honest belief in guilt — Relevance to malice — Form of question for jury — Prosecutor acting on competent advice — No duty to find whether possible defence

  5 Case(s) considered

• Comr of Inland Revenue v Mutual Investment Co Ltd

  20 Jul 1966 [1967] 1 AC 587; [1966] 3 WLR 740; [1966] 3 All ER 265, PC

  Subsequent citations: 2.
  REVENUE — Hong kong — Revenue
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  Case index catchwords

  REVENUE — Hong kong — Revenue — Profits tax — Deductions — Profits from dividends — Profits not subject to deduction of expenses — Additional business subject to deductible expenses — Deduction for “purpose of ascertaining … assessable profits” — Whether distinction between chargeable and assessable “profits” — Whether all expenses incurred in production of profits deductible — Inland Revenue Ordinance of Hong Kong (c 112) as amended by Inland Revenue (Amendment) Ordinance, 1956, ss 2, 14 (1), 16 (1), 17 (1), 18A, 26 (a)

  1 Case considered

  2 Words & Phrases considered

  1 Overseas Enactment considered
• King v The Queen

  11 Jan 1961 [1962] AC 199; [1962] 2 WLR 301; [1962] 1 All ER 816, PC

  03 Jan 1968 [1969] 1 AC 304; [1968] 3 WLR 391; [1968] 2 All ER 610, PC

  Subsequent considerations : 1 neutral; 2 negative. Subsequent citations: 12.
  CRIME — Homicide — Common design to murder

  POLICE — Jamaica — Constitution

  CRIME — Jamaica — Crime

  POLICE — Jamaica — Police

  CRIME — West indies — Barbados
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  Case index catchwords

  CRIME — Homicide — Common design to murder — Verdict of jury on basis of common design — Action in concert negatived by appeal court — Inability to know what verdict would have been if individual guilt considered — Conviction quashed — No case for new trial

  POLICE — Jamaica — Constitution — Search or entry — Right of individual not to be subjected to — Evidence obtained by unauthorised search — Whether court's discretion to admit evidence taken away by constitutional right — Jamaica (Constitution) Order in Council, 1962, Sch 2, s 19

  CRIME — Jamaica — Crime — Evidence — Arrest made under search warrant — Evidence of search — Admissible in the discretion of the court — Discretion of court to reject admissible evidence unfairly obtained — Dangerous Drugs Law (Laws of Jamaica, 1953 Rev, c 90), ss 7 (c), 21 (2) — Constabulary Force Law (Laws of Jamaica, 1953 Rev, c 72), ss 18, 22 — Jamaica (Constitution) Order in Council, 1962, Sch 2, s 19

  POLICE — Jamaica — Police — Powers — Search — Constable “named” in warrant — Person “found” committing drugs offence — Whether search authorised — Whether evidence of search admissible — Dangerous Drugs Law, ss 7 (c), 21 (2) — Constabulary Force Law, ss 18, 22

  CRIME — West indies — Barbados — Homicide — Verdict on basis of common design — Action in concert negatived on appeal — Not known what verdict on individual guilt would have been — Conviction quashed

  5 Case(s) considered

  2 Words & Phrases considered

  3 Overseas Enactments considered

• Lababedi v Lagos Executive Development Board

  18 Jul 1962 [1962] AC 800; [1962] 3 WLR 740, PC

  PLANNING — West africa — Nigeria
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  Case index catchwords

  PLANNING — West africa — Nigeria — Lagos — Town planning scheme — Land compulsorily acquired — Lessee entitled to compensation for unexpired period of lease — Freeholder entitled to grant lease until vesting date — Scheme made and effective upon approval of Governor — Not suspended until date of coming into operation — Meaning of “injuriously affected” — Lagos Town Planning Ordinance (Laws of Nigeria, 1948 Rev, c 103), ss 38 (1), 42 (1) (4)

  1 Words & Phrases considered

  1 Overseas Enactment considered

• Australian Mutual President Society v Inland Revenue Comr

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  1 Words & Phrases considered

• Inland Revenue Comrs v Colico Dealings Ltd

  Subsequent citations: 9.
  STATUTE — Extraterritorial effect — Tax Act
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  Case index catchwords

  STATUTE — Extraterritorial effect — Tax Act — Effect on resident of Eire