Results: 68

• In Re Jon Beauforte (London) Ltd; Applications Of Grainger Smith & Co (Builders) Ltd, John Wright & Son (Veneers) Ltd, And Lowell Baldwin Ltd

  16 Feb 1953 [1953] Ch 131, Ch D

  Subsequent citations: 3.
  COMPANY — Winding up — Judgment debts in respect of ultra vires contracts
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  Case index catchwords

  COMPANY — Winding up — Judgment debts in respect of ultra vires contracts — Whether capable of admission to proof.
• Nestlé Co Ltd v Inland Revenue Comrs

  Subsequent considerations : 1 positive; 1 negative.

• Godfrey Phillips Ltd v The Investment Trust Corpn Ltd

  10 Dec 1952 [1953] Ch 449, Ch D

  COMPANY — Dividends — Underpayment to cumulative preference shareholders due to erroneous method of computation
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  Case index catchwords

  COMPANY — Dividends — Underpayment to cumulative preference shareholders due to erroneous method of computation — Aggregate sum representing deficiency of dividends — How distributable.

• Sharkey (Inspector of Taxes) v Wernher

  24 Jul 1953 [1953] Ch 782; [1953] 3 WLR 549, Ch D

  07 Jul 1954 [1954] Ch 713; [1954] 3 WLR 367, CA

  07 Nov 1955 [1956] AC 58; [1955] 3 WLR 671, HL

  Subsequent citations: 10.
  REVENUE — Income tax — Stock in trade
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  Case index catchwords

  REVENUE — Income tax — Stock in trade — Disposal for owner's own use — Stud farm — Trade under Schedule D — Racing stables — Recreational and not ta cable — Transfer of horses from farm to stables — Value attributable in stud farm accounts — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case I.

  1 Statute considered
• Stokes v Bennett

  21 May 1953 [1953] Ch 566, Ch D

  21 May 1953 [1953] 3 WLR 170, Ch D

  Subsequent considerations : 1 positive. Subsequent citations: 8.
  REVENUE — Income tax — Maintenance order by Divorce Division
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  Case index catchwords

  REVENUE — Income tax — Maintenance order by Divorce Division — Payments free of tax — Husband resident abroad — No evidence that tax deducted from payments — Wife not liable to deduction of tax — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), All Schedules Rules, rr. 19, 21.

  2 Statutes considered

• In Re Basioli, Decd; Mcgahey v Depaoli

  15 Jan 1953 [1953] Ch 367, Ch D

  Subsequent citations: 1.
  WILL — Devise and bequest of freehold property and of effects and of residuary estate equally between children of testatrix — Testatrix predeceased by daughter dying intestate and leaving son surviving testatrix but dying under 21 and unmarried
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  Case index catchwords

  WILL — Devise and bequest of freehold property and of effects and of residuary estate equally between children of testatrix — Testatrix predeceased by daughter dying intestate and leaving son surviving testatrix but dying under 21 and unmarried — Devises and bequests to daughter not to lapse but to fall into and devolve with daughter's estate — Persons interested in those devises and bequests on daughter's intestacy to be ascertained as at date of daughter's death — Wills Act, 1837 (7 Will. 4 and 1 Vict., c. 26), s. 33.

  1 Statute considered
• Morgan (Inspector of Taxes) v Tate & Lyle Ltd

  18 Dec 1952 [1953] Ch 601; [1953] 1 WLR 145; 35 TC 367, Ch D (Harman J)

  06 May 1953 [1953] Ch 601; [1953] 3 WLR 1; [1953] 2 All ER 162; 35 TC 367, CA (Singleton, Jenkins and Hodson L.JJ.)

  01 Jun 1954 [1955] AC 21; [1954] 3 WLR 85; [1954] 2 All ER 413; 35 TC 367, HL (Lord Morton of Henryton, Lord Reid, Lord Tucker, Lord Asquith of Bishopstone, and Lord Keith of Avonholm)

  Subsequent considerations : 3 positive; 2 neutral. Subsequent citations: 18.
  REVENUE — Income tax Expenses — Company
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  Case index catchwords

  REVENUE — Income tax Expenses — Company — Advertising to prevent nationalization of industry — “Trade” — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Cases I and II, r. 3 (a).

  1 Case considered

  1 Statute considered

• In Re Williams’ Will Trusts; Chartered Bank of India, Australia and China v Williams

  06 Feb 1953 [1953] Ch 138; [1953] 2 WLR 418, Ch D

  Subsequent citations: 2.
  WILL — Construction — Advancement Clause
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  Case index catchwords

  WILL — Construction — Advancement Clause — For the purpose of “business” — Medical profession included — Purchase of house.

• In Re A Judgment Summons (No 25 Of 1952), Ex Parte Henleys Ltd

  20 Oct 1952 [1953] Ch 1, Ch D

  26 Jan 1953 [1953] Ch 195; [1953] 2 WLR 315, CA

  DEBT — Judgment debt — Extortion
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  Case index catchwords

  DEBT — Judgment debt — Extortion — Costs wrongly demanded — Bankruptcy petition dismissed — Judgment summons based on same debt — Jurisdiction to make order — Debtors Act, 1869 (32 & 33 Vict. c. 62), s. 5 — Bankruptcy Act, 1914 (4 & 5 Geo. 5, c. 59), s. 107 (4).

  1 Statute considered
• British Nylon Spinners Ltd v Imperial Chemical Industries Ltd

  16 Oct 1952 [1953] Ch 19, CA

  Subsequent considerations : 1 neutral. Subsequent citations: 4.
  INTERNATIONAL LAW — Jurisdiction — English contract to grant patent licences
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  Case index catchwords

  INTERNATIONAL LAW — Jurisdiction — English contract to grant patent licences — Order by foreign court directing cancellation of rights under English contract — Injunction preventing obedience to foreign court order — Extraterritorial jurisdiction.