Results: 63

• Narcissi v Wolfe

  16 Jun 1959 [1960] Ch 10, Ch D

  LANDLORD AND TENANT — Business premises (security of tenure) — Application for new tenancy
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  Case index catchwords

  LANDLORD AND TENANT — Business premises (security of tenure) — Application for new tenancy — “The holding” — Part of premises sublet on furnished tenancy — Part temporarily occupied in connection with business — Whether occupation by tenant — Date of designation of property constituting holding — Whether court should investigate purpose of occupation — Landlord and Tenant Act, 1954 (2 & 3 Eliz. 2, c. 56), ss. 23 (3), 32 (1).

  1 Statute considered
• Inland Revenue Comrs v Harton Coal Co Ltd

  03 Jun 1960 [1960] Ch 563; [1960] 3 WLR 414; [1960] 3 All ER 48; 39 TC 174, Ch D

  Subsequent considerations : 1 positive; most recently considered: 1965. Subsequent citations: 1.
  REVENUE — Surtax — Company

  COMPANY — Control — Company surtax purposes
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  REVENUE — Surtax — Company — Subsidiary company — Direction that company's income be treated as members' income — Shares held by three companies- “Management” share held jointly in beneficial ownership by two companies — Whether “control” — Whether a “subsidiary company” — Finance Act, 1922 (12 & 13 Geo. 5, c. 17), s. 21 (6) — Finance Act, 1936 (26 Geo. 5 & 1 Edw. 8, c. 34), s. 19 (1) (a) — Finance Act, 1937 (1 Edw. 8 & 1 Geo. 6, c. 54), s. 14 (1) — Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 245, 256.

  COMPANY — Control — Company surtax purposes — Whether control related to beneficial ownership — Finance Act, 1922, s. 21 (6) — Finance Act, 1936, s. 19 (1) (a) — Finance Act, 1937, s. 14 (1) — Income Tax Act, 1952, ss. 245, 256.

  REVENUE — Surtax — Company — Subsidiary company — Direction that company's income be treated as members' income — Shares held by three companies — “Management” share held jointly in beneficial ownership by two companies — Whether “control” — Whether a “subsidiary company” — Finance Act, 1922 (12 & 13 Geo. 5, c. 17), s. 21 (6) — Finance Act, 1936 (26 Geo. 5 & 1 Edw. 8, c. 34), s. 19 (1) (a) — Finance Act, 1937 (1 Edw. 8 & 1 Geo. 6, c. 54), s. 14 (1) — Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 245, 256.

  2 Statutes considered
• Strand and Savoy Properties Ltd, In re

  05 May 1960 [1960] Ch 582, Ch D

  05 May 1960 [1960] 3 WLR 1, Ch D

  Subsequent considerations : 1 neutral.
  LANDLORD AND TENANT — Option to renew lease — Exercisable more than 21 years from date of lease
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  Case index catchwords

  LANDLORD AND TENANT — Option to renew lease — Exercisable more than 21 years from date of lease — Whether valid — Law of Property Act, 1925 (15 & 16 Geo. 5, c. 20), s. 149 (3).

  2 Statutes considered
• Levy, In re

  Subsequent considerations : 1 negative.

• Harris v Yarm

  13 Oct 1959 [1960] Ch 256; [1959] 3 WLR 924, Ch D

  Subsequent citations: 1.
  SOLICITOR — Costs — Taxation
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  SOLICITOR — Costs — Taxation — Charging order — Application for order on funds in court — Application more than 12 months after delivery of bill of costs — Jurisdiction to order taxation — Whether taxation may be ordered at any time — Whether special circumstances — “At any time” — Solicitors Act, 1957 (5 & 6 Eliz. 2, c. 27), ss. 69 (2), proviso (i), 72.

  1 Statute considered
• Wilkins v Rogerson

  16 Feb 1960 [1960] 2 WLR 515, Ch D

  16 Feb 1960 [1960] Ch 437, Ch D

  13 Dec 1960 [1961] Ch 133; [1961] 2 WLR 102; [1961] 1 All ER 358, CA

  Subsequent considerations : 1 positive; 1 neutral. Subsequent citations: 7.
  REVENUE — Income tax — Employment
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  Case index catchwords

  REVENUE — Income tax — Employment — Perquisite — Valuation — Cost or value in hands of recipient — Gift from employer of new suit of clothes — Whether employee taxable on second-hand value only of suit — Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), Sch. 9, r. 1.

  REVENUE — Income tax — Employment — Emolument — Gift — New suits of clothes made-to-measure given by company to employees — Perquisite or profit — Whether employee taxable on cost or second-hand value

  3 Case(s) considered

  3 Statutes considered
• Grosvenor Place Estates Ltd v Roberts

  11 Feb 1960 [1960] Ch 423, Ch D

  20 Dec 1960 [1961] Ch 148; [1961] 2 WLR 83; [1961] 1 All ER 341, CA

  Subsequent considerations : 1 positive. Subsequent citations: 3.
  REVENUE — Income tax — Deduction at source

  REVENUE — Income tax — Rent
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  Case index catchwords

  REVENUE — Income tax — Deduction at source — Failure of payer to deduct tax — Whether recipient of payment chargeable — Rent — Schedule D — Long lease — Statutory duty of tenant to deduct tax — Payment of rents without deduction — Whether landlord property assessed to tax — Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 148, 170 (1) (2), 177 (1) (2).

  REVENUE — Income tax — Rent — Failure of payer to deduct tax — Whether recipient of payment chargeable — Rent — Schedule D — Long lease — Statutory duty of tenant to deduct tax — Payment of rents without deduction — Whether landlord properly assessed to tax — Income Tax Act, 1952, ss 6, 36, 148, 170 (1) (2), 177 (1) (2)

  6 Case(s) considered

  2 Statutes considered

• In Re Endacott, Decd; Corpe v Endacott

  12 Oct 1959 [1960] Ch 232; [1959] 3 WLR 799, CA

  Subsequent citations: 6.
  CHARITY — Public — Bequest to parish council

  TRUST AND TRUSTEE — Possibility of execution by court — Trust for benefit only of objects

  LOCAL GOVERNMENT — Powers — Parish council
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  Case index catchwords

  CHARITY — Public — Bequest to parish council — “For the purpose of providing some useful memorial to myself” — Whether valid charitable trust.

  TRUST AND TRUSTEE — Possibility of execution by court — Trust for benefit only of objects — Memorial.

  LOCAL GOVERNMENT — Powers — Parish council — Power to accept gift for “any local public purpose” — Whether activities charitable — Local Government Act, 1933 (23 & 24 Geo. 5, c. 51), s. 268 — Physical Training and Recreation Act, 1937 (1 Edw. 8 & 1 Geo. 6, c. 46), s. 4 — Recreational Charities Act, 1958 (6 & 7 Eliz. 2, c. 17), s. 1.

  3 Statutes considered

• In Re Caunter’s Charge; Bishop v Southgate Corpn

  20 Oct 1959 [1960] Ch 491, Ch D

  MORTGAGE — Small dwellings — Local authority first charge
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  Case index catchwords

  MORTGAGE — Small dwellings — Local authority first charge — Sale of premises by local authority — Whether local authority accountable out of surplus to second chargee — Small Dwellings Acquisition Act, 1899 (62 & 63 Vict. c. 44), s. 6 (2).

  1 Statute considered
• Abbott v Philbin

  19 Mar 1959 [1959] 1 WLR 667; [1959] 2 All ER 270, Ch D (Roxburgh J)

  19 Mar 1959 [1960] Ch 27; [1959] 3 WLR 739; [1959] 3 All ER 590; 39 TC 82, CA

  21 Jun 1960 [1961] AC 352; [1960] 3 WLR 255; [1960] 2 All ER 763; 39 TC 82, HL(E)

  Subsequent considerations : 5 positive; 3 neutral. Subsequent citations: 25.
  REVENUE — Income tax — Employment
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  Case index catchwords

  REVENUE — Income tax — Employment — Perquisite — Option to purchase shares — Purchase of option to subscribe for shares in employing company — Whether perquisite — Whether emolument — Whether taxable in the year of purchase or the year of exercise — Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), Sch. 9, r. 1.

  7 Case(s) considered

  1 Statute considered