Results: 72

• Griffiths v J P Harrison (Watford) Ltd

  15 Mar 1962 [1963] AC 1; [1962] 2 WLR 909; [1962] 1 All ER 909, HL(E)

  15 Mar 1962 [1963] AC 1; [1962] 2 WLR 909; [1962] 1 All ER 909; 40 TC 281, HL(E)

  Subsequent considerations : 8 positive; 3 neutral; 4 negative. Subsequent citations: 18.
  FACT OR LAW — Income tax — Profits of trade

  REVENUE — Income tax — Profits of trade
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  Case index catchwords

  FACT OR LAW — Income tax — Profits of trade — Whether dividend-stripping a trade

  REVENUE — Income tax — Profits of trade — Securities — Loss claim — Sale of shares — No previous history of share-dealing — Purchase of shares — Dividend received — Whether trade of share-dealing — “Trade” — Income Tax Act, 1952, s 341

  REVENUE — Income tax — Profits of trade — Trade — Meaning — Whether share-dealing

  3 Case(s) considered

  1 Words & Phrases considered

  2 Statutes considered

• Vidyasagara v The Queen

  01 Apr 1963 [1963] AC 589; [1963] 2 WLR 1033, PC

  BARRISTER — Contempt of court — Statement disparaging court

  CONTEMPT OF COURT — Ceylon — Contempt of court

  CONTEMPT OF COURT — Counsel — Statement to court disparaging court
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  Case index catchwords

  BARRISTER — Contempt of court — Statement disparaging court — Made on instructions — Whether a defence — Ceylon

  CONTEMPT OF COURT — Ceylon — Contempt of court — Industrial Court — Statement read by counsel on instructions of client — Allegation of improbability of impartial inquiry — Calculated to bring court into disrepute — Counsel responsible for statement — Not entitled to privilege — Industrial Disputes Act, No 43 of 1950 (as amended by No 62 of 1957, s 40a)

  CONTEMPT OF COURT — Counsel — Statement to court disparaging court — Allegation of improbability of impartial inquiry — Statement made on instructions — Industrial Court (Ceylon)

  1 Case considered

  1 Overseas Enactment considered

• Inland Revenue Comr v Appuhamy

  12 Nov 1962 [1963] AC 127; [1962] 3 WLR 1425; [1963] 1 All ER 69, PC

  REVENUE — Ceylon — Revenue
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  REVENUE — Ceylon — Revenue — Income tax — Business — Legal expenses incurred in contesting ownership of — Whether permissible deduction in ascertaining profits of business — Income Tax Ordinance (Ceylon), c 188 (Legislative Enactments of Ceylon, 1956 Rev, c 242), ss 9 (1), 10 (b)

  1 Case considered

  1 Overseas Enactment considered

• Inland Revenue Comrs v Appuhamy

  REVENUE — Income tax — Expenses of trade or profession (Schedule D)
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  Case index catchwords

  REVENUE — Income tax — Expenses of trade or profession (Schedule D) — Ceylon — Legal expenses in contesting ownership of business — Whether expended in the production of the profits of the business

• Vincenzini v Regional Comr of Income Tax

  28 Jan 1963 [1963] AC 459; [1963] 2 WLR 429, PC

  Subsequent citations: 1.
  PRACTICE — Abuse of process — Inherent jurisdiction to prevent

  STATUTORY INSTRUMENT — Validity — Whether ultra vires
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  Case index catchwords

  PRACTICE — Abuse of process — Inherent jurisdiction to prevent — Persistent refusal to comply with rules of court — Kenya

  STATUTORY INSTRUMENT — Validity — Whether ultra vires — Tax Act — Taxpayer's right of appeal — Whether rules of court derogating from — Kenya

  2 Case(s) considered

  2 Overseas Enactments considered
• Cox v Army Council (R v Cox (Roy Ewart))

  27 Nov 1961 [1963] AC 48; [1962] 2 WLR 126; [1961] 3 All ER 1194, Ct-MAC

  15 Mar 1962 [1963] AC 48; [1962] 2 WLR 950; [1962] 1 All ER 880; 46 Cr App R 258, HL(E)

  Subsequent considerations : 3 positive. Subsequent citations: 24.
  MILITARY LAW — Civil offence — Abroad, committed

  ROAD TRAFFIC — “Road” — Meaning
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  Case index catchwords

  MILITARY LAW — Civil offence — Abroad, committed — Driving without due care and attention in Germany — Whether civil offence within meaning of Army Act — Army Act, 1955, s 70 — Road Traffic Act, 1960, ss 3 (1), 257 (1)

  ROAD TRAFFIC — “Road” — Meaning — Overseas road — Road Traffic Act, 1960, ss 3 (1), 257 (1)

  6 Case(s) considered

  1 Words & Phrases considered

• Lim Chin Aik v The Queen (No 2)

  03 Apr 1963 [1963] AC 498; [1963] 2 WLR 1031, PC

  Subsequent citations: 1.
  PRIVY COUNCIL — Costs — Criminal cases
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  Case index catchwords

  PRIVY COUNCIL — Costs — Criminal cases — No absolute rule of practice that successful appellant not to receive costs of appeal

• Hemapala v The Queen

  10 Jul 1963 [1963] AC 859; [1963] 3 WLR 439; [1963] 3 All ER 632, PC

  Subsequent citations: 1.
  CRIME — Ceylon — Criminal law

  PRIVY COUNCIL — Criminal matter — New trial
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  Case index catchwords

  CRIME — Ceylon — Criminal law — Practice — Election to be tried by English speaking jury — Trial conducted partly in Sinhala — Murder charge — Miscarriage of justice — Conviction quashed — New trial in discretion of appeal court below — Criminal Procedure Code (Legislative Enactments of Ceylon, 1938 Rev, c 16), s 165b

  PRIVY COUNCIL — Criminal matter — New trial — Which court should order one — Miscarriage of justice — Ceylon

  1 Case considered

  1 Overseas Enactment considered
• In re Sutherland, decd; Winter v Inland Revenue Coms

  19 Jun 1959 [1960] Ch 134; [1959] 3 WLR 543, Ch D (Danckwerts J)

  22 Jul 1960 [1960] Ch 611; [1960] 3 WLR 491, CA

  26 Oct 1961 [1963] AC 235; [1961] 3 WLR 1062; [1961] 3 All ER 855, HL(E)

  Subsequent considerations : 2 positive; 2 neutral. Subsequent citations: 23.
  STATUTE — Construction — Scottish and English Act

  REVENUE — Estate duty — Valuation
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  Case index catchwords

  STATUTE — Construction — Scottish and English Act — Scottish concept incorporated into English law — “Contingent liability” — Meaning — Finance Act, 1940, s 50 (1)

  REVENUE — Estate duty — Valuation — Shares — “Contingent liabilities” — Control of company by deceased — Company in receipt of capital allowance in respect of assets leaving expenditure unallowed — Sale by company of assets after death of deceased giving rise to balancing charges — Balancing charges resulting in additional assessments to income tax and profits tax — Whether liability to additional assessments at death “contingent liabilities” — Finance Act, 1894 (57 & 58 Vict. c. 30), s. 7 (5) — Finance Act, 1940 (3 & 4 Geo. 6, c. 29), ss. 50 (1), 55 (1) (2) (as amended by Finance Act, 1946 (9 & 10 Geo. 6, c. 64), s. 47, Sch. XI, Pt. I) — Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 292 (1), 297.

  REVENUE — Estate duty — Valuation — Test of price if sold — Whether actual sale to be assumed — Finance Act, 1894, s. 7 (5).

  2 Case(s) considered

  1 Words & Phrases considered

  3 Statutes considered
• British-Italian Corpn Ltd v Inland Revenue Comrs

  01 Jun 1921 [1963] AC 211; [1962] 3 WLR 1300, CA

  Subsequent considerations : 1 neutral.
  REVENUE — Stamp duty — Security
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  Case index catchwords

  REVENUE — Stamp duty — Security — Agreement for sale of ship — Price to be paid by instalments — Supplemental guarantee — Whether agreement “primary security” — Stamp Act, 1891, Sch 1

  3 Case(s) considered

  1 Words & Phrases considered

  1 Statute considered