Results: 543

• F S Securities Ltd v Inland Revenue Comrs (Inland Revenue Comrs v F S Securities Ltd)

  07 Dec 1962 [1963] 1 WLR 173; [1963] 1 All ER 318, Ch D

  18 Jul 1963 [1963] 1 WLR 1223; [1963] 3 All ER 299, CA

  04 Jun 1964 [1965] AC 631; [1964] 1 WLR 742; [1964] 2 All ER 691; 41 TC 666, HL(E)

  Subsequent considerations : 2 positive; 1 neutral. Subsequent citations: 10.
  REVENUE — Income tax — Profits of trade

  REVENUE — Surtax — Company
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  Case index catchwords

  REVENUE — Income tax — Profits of trade — Securities — Dividends — Dealer in securities — Whether dividends taxed at source trading receipts or investment income — Whether dealer “investment company” — Income Tax Act, 1952, ss 257 (2), 525 (1)

  REVENUE — Surtax — Company — Investment company — “Investment income” — Income from dividend stripping — Whether dealer “investment company” — Income Tax Act, 1952, ss 257 (2), 525 (1)

  9 Case(s) considered

  2 Words & Phrases considered

  2 Statutes considered
• Jarrold v Boustead (McInnes v Large, McInnes v Simms)

  09 Jun 1964 [1964] 1 WLR 1357; [1964] 3 All ER 76; 41 TC 701, CA

  Subsequent considerations : 2 negative. Subsequent citations: 7.
  REVENUE — Income tax — Employment
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  Case index catchwords

  REVENUE — Income tax — Employment — Emolument — Signing-on fee paid to professional footballer joining Rugby League — Loss of amateur status with Rugby Union — Capital sum for loss of amateur status for life

  1 Statute considered
• Bold v Brough, Nicholson & Hall Ltd

  14 Oct 1963 [1964] 1 WLR 201; [1963] 3 All ER 849, QBD

  Subsequent considerations : 2 positive; 1 neutral. Subsequent citations: 8.
  DAMAGES — Earnings, loss of — Wrongful dismissal

  DAMAGES — Tax element — Earnings, loss of
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  Case index catchwords

  DAMAGES — Earnings, loss of — Wrongful dismissal — Measure of damages — Salary and commission — Staff pension and assurance scheme — Discretionary pension and life assurance scheme — Interest — Assessment of damages

  DAMAGES — Tax element — Earnings, loss of — Wrongful dismissal — Award over £5,000 — Whether notional tax on first £5,000 to be deducted — Finance Act, 1960, s 38 (3)

  1 Case considered

  1 Statute considered
• Building & Civil Engineering Holidays Scheme Management Ltd v Post Office

  28 Feb 1964 [1964] 2 QB 430; [1964] 2 WLR 967; [1964] 2 All ER 25, QBD

  17 Nov 1964 [1966] 1 QB 247; [1965] 2 WLR 72; [1965] 1 All ER 163, CA

  Subsequent considerations : 2 positive; 1 neutral. Subsequent citations: 11.
  CONVERSION — Damages — Measure of

  CROWN PROCEEDINGS — Post Office — Statutory liability

  DAMAGES — Market value — Document
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  Case index catchwords

  CONVERSION — Damages — Measure of — Additional liability flowing from conversion — Whether recoverable — Loss of document — Privately issued stamps lost in post

  CROWN PROCEEDINGS — Post Office — Statutory liability — Registered inland postal packet — Negligent loss of packet — Basis of cause of action — Privately issued stamps bearing face value — “Market value” — Whether face value — Crown Proceedings Act, 1947, s 9 (2) (b)

  DAMAGES — Market value — Document — Additional liability flowing from conversion — Whether recoverable

  DAMAGES — Market value — Document — Privately issued stamps bearing face value — Negligent loss by Post Office — Probability of future loss — Whether “market value” face value — Crown Proceedings Act, 1947, s 9 (2) (b)

  3 Case(s) considered

  1 Words & Phrases considered

  1 Statute considered
• Kok Hoong v Leong Cheong Kweng Mines Ltd

  10 Dec 1963 [1964] AC 993; [1964] 2 WLR 150; [1964] 1 All ER 300, PC

  Subsequent considerations : 2 positive; 2 neutral. Subsequent citations: 43.
  ESTOPPEL — Per rem judicatam — Judgment by default

  ESTOPPEL — Per rem judicatam — Statute, in face of

  ESTOPPEL — Malaya — Estoppel
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  Case index catchwords

  ESTOPPEL — Per rem judicatam — Judgment by default — How far effective to estop — Only for what must “necessarily and with complete precision” have been determined — No estoppel in face of statute — Not confined to transactions made the subject of legislation

  ESTOPPEL — Per rem judicatam — Statute, in face of — Which statutes preclude estoppels — Moneylending — Social policy — Application of principle to common law

  ESTOPPEL — Malaya — Estoppel — Per rem judicatam — Default judgment — How far effective to estop

  7 Case(s) considered
• Ford v White & Co

  06 May 1964 [1964] 1 WLR 885; [1964] 2 All ER 755, Ch D

  Subsequent considerations : 1 positive. Subsequent citations: 18.
  DAMAGES — Solicitor's negligence — Sale of land
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  Case index catchwords

  DAMAGES — Solicitor's negligence — Sale of land — Property conveyed subject to covenant not to build on part — Sale price reflecting restriction — Purchaser misinformed by own solicitor that no building restriction — Purchase pursuant to wrong advice — Damage measureable by difference between market value at date of purchase and price actually paid — Special contract on measure of damages — Award of 40s refused

  5 Case(s) considered

• Brightside and Carbrook (Sheffield) Co-operative Society Ltd v Phillips

  25 Nov 1963 [1964] 1 WLR 185; [1964] 1 All ER 49, CA

  CONVERSION — Unspecified goods — Theft

  PRACTICE — Pleadings — Conversion
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  Case index catchwords

  CONVERSION — Unspecified goods — Theft — Defendant's theft of plaintiffs' goods — Plaintiffs unable to specify individual goods item by item — Whether conversion lies in respect of unspecified goods — Whether good cause of action

  PRACTICE — Pleadings — Conversion — Claim in respect of unspecified goods — Whether good cause of action

  1 Case considered
• Phipps v Pears

  10 Mar 1964 [1965] 1 QB 76; [1964] 2 WLR 996; [1964] 2 All ER 35, CA

  Subsequent considerations : 1 positive; 1 negative. Subsequent citations: 9.
  EASEMENT — Protection from weather — Whether an easement
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  Case index catchwords

  EASEMENT — Protection from weather — Whether an easement — Whether a right known to law — “Easements, rights and advantages appertaining … to the land” — Law of Property Act, 1925, s 62

  3 Case(s) considered

  1 Words & Phrases considered

  1 Statute considered
• Robinson v Williams

  18 Jun 1964 [1965] 1 QB 89; [1964] 3 WLR 563; [1964] 3 All ER 12, DC

  Subsequent considerations : 2 positive. Subsequent citations: 3.
  AFFILIATION — Jurisdiction — Successive complaints

  ESTOPPEL — Per rem judicatam — Affiliation

  EVIDENCE — Fresh evidence — Affiliation
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  Case index catchwords

  AFFILIATION — Jurisdiction — Successive complaints — First complaint dismissed — Second complaint — Same subject matter — Fresh evidence — Nature of fresh evidence — Whether evidence of a serious kind — Whether evidence must be evidence not reasonably obtainable at the first hearing — Affiliation Proceedings Act, 1957, s 4

  ESTOPPEL — Per rem judicatam — Affiliation — Complaint by mother of illegitimate child — Complaint dismissed — Second complaint on same ground in respect of same birth — Fresh evidence adduced — Whether jurisdiction to hear second complaint — Affiliation Proceedings Act, 1957, s 4

  EVIDENCE — Fresh evidence — Affiliation — Second complaint by mother that defendant putative father — Nature of fresh evidence — Whether evidence must be of serious kind — Whether evidence not reasonably obtainable at first hearing — Affiliation Proceedings Act, 1957, s 4

  2 Case(s) considered

  1 Statute considered

• Sheward v Attorney-General

  10 Feb 1964 [1964] 1 WLR 724; [1964] 2 All ER 324, PDA

  LEGITIMACY — Void marriage — Declaration of legitimacy
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  Case index catchwords

  LEGITIMACY — Void marriage — Declaration of legitimacy — Application by issue to be treated as legitimate — Reasonable belief of one of the parties that marriage was valid — Application for a declaration — Requirements to be satisfied — Matrimonial Causes Act, 1950, s 17 (1) — Legitimacy Act, 1959, s 2

  2 Statutes considered