Results: 102

• R v Inland Revenue Comrs, Ex p Rossminster Ltd (Inland Revenue Comrs v Kossminster Ltd)

  13 Dec 1979 [1980] AC 952; [1980] 2 WLR 1; [1979] 3 All ER 385; 52 TC 160, DC

  13 Dec 1979 [1980] AC 952; [1980] 2 WLR 1; [1979] 3 All ER 385; 52 TC 160, CA

  13 Dec 1979 [1980] AC 952; [1980] 2 WLR 1; [1980] 1 All ER 80; 52 TC 160; 70 Cr App R 157, HL(E)

  Subsequent considerations : 6 positive; 2 neutral; 4 negative. Subsequent citations: 78.
  REVENUE — Search, right of — Search warrant
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  Case index catchwords

  REVENUE — Search, right of — Search warrant — Revenue's suspicion of tax fraud — Warrants not particularising offence — Whether valid — Seizure of documents — Whether revenue to disclose facts on which reasonable cause for seizure based — Whether seizure lawful — Taxes Management Act 1970, s 20 C (1) (3) (as substituted by Finance Act 1976, Sch 6)

  1 Statute considered
• Jones v Wrotham Park Settled Estates (Wentworth Securities Ltd v Jones)

  26 Jan 1978 [1980] AC 74; [1978] 3 WLR 585; [1978] 3 All ER 527, CA

  13 Dec 1978 [1980] AC 74; [1979] 2 WLR 132; [1979] 1 All ER 286, HL(E)

  Subsequent considerations : 2 neutral. Subsequent citations: 56.
  LANDLORD AND TENANT — Leasehold enfranchisement — Price of freehold
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  Case index catchwords

  LANDLORD AND TENANT — Leasehold enfranchisement — Price of freehold — Long lease at low rent — Lease for 300 years subject to existing lease — Provision for increase of rent on termination of lease — Valuation of freehold depending on whether concurrent lease to be considered in determining price — Applicability of statute to concurrent lease — Whether concurrent lease modifying right to acquire freehold — Leasehold Reform Act 1967, ss 9 (1), 23 (1)

  2 Case(s) considered

  2 Statutes considered

• Attorney-General of Hong Kong v Ip Chiu

  03 Dec 1979 [1980] AC 663; [1980] 2 WLR 332, PC

  CRIME — Hong kong — Crime
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  Case index catchwords

  CRIME — Hong kong — Crime — Bribery — Accepting advantage in capacity as public servant — “Capacity” — Prevention of Bribery Ordinance, s 4 (2) (a)

  1 Case considered

  1 Words & Phrases considered

  1 Overseas Enactment considered
• Harrikissoon v Attorney-General of Trinidad and Tobago

  15 Jan 1979 [1980] AC 265; [1979] 3 WLR 62, PC

  Subsequent considerations : 2 positive; 3 neutral; 1 negative. Subsequent citations: 24.
  CONSTITUTION — Trinidad and Tobago — Constitution
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  Case index catchwords

  CONSTITUTION — Trinidad and Tobago — Constitution — Human rights and fundamental freedoms — Transfer of teacher to another school — Teacher not availing himself of procedure for review of order — Application to High Court alleging contravention of human rights and fundamental freedoms — Whether application misconceived — Trinidad and Tobago (Constitution) Order in Council 1962, ss 1 (a) (b), 6 (1), 102 (4)

  1 Statutory Instrument considered
• Inland Revenue Comrs v Plummer

  01 Jul 1977 [1977] 1 WLR 1227; [1977] 3 All ER 1009, Ch D

  05 May 1978 [1979] Ch 63; [1978] 3 WLR 459; [1978] 3 All ER 513, CA

  01 Nov 1979 [1980] AC 896; [1979] 3 WLR 689; [1979] 3 All ER 775, HL(E)

  Subsequent considerations : 4 positive; 2 neutral; 1 negative. Subsequent citations: 25.
  REVENUE — Tax avoidance — Sale of annuity to charity
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  Case index catchwords

  REVENUE — Tax avoidance — Sale of annuity to charity — Surtax payer selling five-year annuity to registered charity — Yearly sum equalling £500 after deduction of income tax paid by taxpayer in consideration for receiving £2,480 from charity — Whether payment of “any annuity or other annual payment” — Whether yearly payments made for “valuable and sufficient consideration” — Whether scheme expressly designed to avoid tax falling within statutory definition of “settlement” — Whether yearly payments deductible from total income for tax purposes — Income and Corporation Taxes Act 1970, ss 52 (1), 434, 454 (3), 457

  11 Case(s) considered

  3 Words & Phrases considered

  2 Statutes considered
• Wheatley v Waltham Forest London Borough Council, (Note)

  15 Jun 1978 [1980] AC 311; [1979] 2 WLR 543; [1979] 2 All ER 289, DC

  Subsequent considerations : 1 neutral. Subsequent citations: 2.
  CHILDREN AND YOUNG PERSONS — Care of — Child received into care by local authority
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  Case index catchwords

  CHILDREN AND YOUNG PERSONS — Care of — Child received into care by local authority — Mother's request for return of child — Authority's resolution assuming parental rights — Mother's objection — Decision by juvenile court that resolution to stand — Whether power to make resolution — Whether mother consistently failing in parental obligations — Children Act 1948, ss 1 (3A), 2 (1) (b) (v) (5) (as amended and substituted by Children Act 1975, ss 56 (1), 57)

  1 Statute considered
• Zainal bin Hashim v Government of Malaysia

  19 Jul 1979 [1980] AC 734; [1980] 2 WLR 136; [1979] 3 All ER 241, PC

  Subsequent considerations : 1 positive; 1 negative. Subsequent citations: 8.
  STATUTE — Malaysia — Statute

  STATUTE — Retroactive effect — Pending action
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  Case index catchwords

  STATUTE — Malaysia — Statute — Retroactive effect — Dismissal of police constable contrary to Constitution — Action for wrongful dismissal — Amendment of Constitution while appeal pending — Whether validating dismissal — Whether “authority” including person — Lack of opportunity to make oral representations — Whether contrary to natural justice — Non-compliance with regulations — Whether rendering dismissal invalid — Constitution of Malaysia, art 135 (1) — Constitution (Amendment) Act 1976, s 30 — Public Officers (Conduct and Discipline) (General Orders, Chapter D) Regulations 1969, reg 34 (1)

  STATUTE — Retroactive effect — Pending action — Dismissal of police constable contrary to Constitution — Amendment of Constitution — Whether amendment while appeal pending validating dismissal — Constitution of Malaysia, art 135 (1)

  3 Case(s) considered

  1 Words & Phrases considered

  3 Overseas Enactments considered
• Express Newspapers Ltd v McShane

  21 Dec 1978 [1979] 1 WLR 390; [1979] ICR 210; [1979] 2 All ER 360, CA

  13 Dec 1979 (pet all) [1980] AC 672; [1979] 1 WLR 400F-G; [1980] 2 WLR 89; [1980] ICR 42; [1980] 1 All ER 65, HL(E)

  Subsequent considerations : 1 positive. Subsequent citations: 27.
  TRADE DISPUTE — Act in furtherance of — Procuring breach of contract
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  Case index catchwords

  TRADE DISPUTE — Act in furtherance of — Procuring breach of contract — Trade union calling strike of journalists on local newspapers — Members on news agency also called out — Union's instructions to members on national newspapers not to handle agency copy — Whether in “furtherance of a trade dispute” — Trade Union and Labour Relations Act 1974, ss 13 (1), 17 (2) (as amended by Employment Protection Act 1975, s 125 (1), Sch 16, Pt III, para 6 and Trade Union and Labour Relations (Amendment) Act 1976, s 3 (2))

  2 Case(s) considered

  1 Words & Phrases considered

  2 Statutes considered

• Hock Heng Co Sdn Berhad v Director-General of Inland Revenue

  31 Jan 1979 [1980] AC 360; [1979] 2 WLR 788, PC

  REVENUE — Income tax — Double taxation relief
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  Case index catchwords

  REVENUE — Income tax — Double taxation relief — Company resident in Malaysia with branch in Singapore — Double taxation agreement — All income of company taxable in Malaysia except Singapore profits — Computation of chargeable income — Losses incurred in Singapore in year of assessment — Whether deductible — Income Tax Act 1967, s 3 (a) — Double Taxation Relief (Republic of Singapore) Order 1966, art XVII1

  2 Overseas Enactments considered
• Photo Production Ltd v Securicor Transport Ltd

  15 Mar 1978 [1978] 1 WLR 856; [1978] 3 All ER 146; [1978] 2 Lloyd's Rep 172, CA

  14 Feb 1980 [1980] AC 827; [1980] 2 WLR 283; [1980] 1 All ER 556; [1980] 1 Lloyd's Rep 545, HL(E)

  Subsequent considerations : 6 positive; 8 neutral; most recently considered: 2022. Subsequent citations: 137.
  CONTRACT — Exceptions clause — Fundamental breach of contract
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  Case index catchwords

  CONTRACT — Exceptions clause — Fundamental breach of contract — Contract providing night security patrol for factory — Security company under no circumstances to be liable for unforeseeable acts of employee — Employee deliberately starting fire destroying factory — Whether fundamental breach terminating contract rule of law — Whether exceptions clause covering deliberate acts

  9 Case(s) considered