Results: 74

• In re M (An Infant) (Wardship: Jurisdiction)

  30 Nov 1960 [1961] Ch 81; [1960] 3 WLR 1045, Ch D (Cross J)

  09 Feb 1961 [1961] Ch 328; [1961] 2 WLR 350; [1961] 1 All ER 788; 59 LGR 146, CA

  Subsequent considerations : 5 positive; 2 neutral; 1 negative. Subsequent citations: 18.
  CHILDREN AND YOUNG PERSONS — Care of — Child received into care by local authority

  CROWN — Prerogative — Statute, application to

  INFANT — Ward of court — Jurisdiction
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  Case index catchwords

  CHILDREN AND YOUNG PERSONS — Care of — Child received into care by local authority — Child boarded out under statutory agreement — Refusal of foster-mother to deliver up child to local authority — Child made a ward of court on summons issued by foster-mother — Jurisdiction of Chancery Division to consider welfare of child — Children Act, 1948, ss 1, 2, 13 — Law Reform (Miscellaneous Provisions) Act, 1949, s 9

  CROWN — Prerogative — Statute, application to — Crown as parens patriae — Wardship jurisdiction of Chancery Division — Whether restricted by Children Act, 1948

  INFANT — Ward of court — Jurisdiction — Child in care of local authority — Whether jurisdiction over child — Law Reform (Miscellaneous Provisions) Act, 1949, s 9

  2 Case(s) considered

  2 Statutes considered
• Suffert’s Settlement, In re

  14 Oct 1960 [1961] Ch 1; [1960] 3 WLR 796; [1960] 3 All ER 561, Ch D

  Subsequent considerations : 1 positive. Subsequent citations: 1.
  TRUSTS — Variation — Act of 1958
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  Case index catchwords

  TRUSTS — Variation — Act of 1958 — Persons for whom court may approve arrangement — Interest of potential statutory next-of-kin of living person — Sui juris persons who might become entitled to interest at future date — Assumption that life tenant died at date of issue of summons — Whether future date fallen if death assumed — Whether order of court binding on potential statutory next-of-kin — Variation of Trusts Act, 1958 (6 & 7 Eliz. 2, c. 53), s. 1 (1) (b).

  1 Statute considered

• Sussex Brick Co Ltd, In re

  22 Jul 1959 [1961] Ch 289

  VAISEY J. This matter arises out of an offer made by the respondent company, Redlands Holdings Ltd., to acquire the preference and ordinary shares of the Sussex Brick Co. Ltd., on certain terms set out in a scheme dated September 16, 1958, sent to the various shareholders, or, at any rate, to the ordinary shareholders, together with an explanatory letter. The offer, in effect, was that for every three shares in the brick company, two shares in the respondent company would be taken in lieu. The applicant was unwilling to accept that offer and he brings this summons under section
• 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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  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
• Diamond v Campbell-Jones

  04 Feb 1960 [1961] Ch 22; [1960] 2 WLR 568; [1960] 1 All ER 583, Ch D

  Subsequent considerations : 1 positive. Subsequent citations: 3.
  DAMAGES — Sale of land — Loss of profit

  DAMAGES — Tax element — Loss of profits
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  DAMAGES — Sale of land — Loss of profit — Intention of purchaser to develop land — Land ripe for development — Breach of contract of sale — Whether knowledge of purchaser's intention imputed to vendor.

  DAMAGES — Tax element — Loss of profits — Contract for sale of land — Purchaser carrying on business as dealer in real property — Breach of contract — Whether damages gross amounts of profits which would have been made.
• 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 Harpur’s Will Trusts

  21 Jul 1960 [1960] 3 WLR 607, Ch D

  21 Jul 1960 [1961] Ch 38; [1960] 3 WLR 607; [1960] 3 All ER 237, Ch D

  04 Jul 1961 [1962] Ch 78; [1961] 3 WLR 924; [1961] 3 All ER 588, CA

  Subsequent considerations : 1 positive; 1 neutral. Subsequent citations: 3.
  CHARITY — Imperfect trust provision — Armed forces associations

  CHARITY — Imperfect trust provisions — Meaning of objects
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  CHARITY — Imperfect trust provision — Armed forces associations — Residuary gift to “institutions and associations having for their main object the assistance and care” of wounded or incapacitated servicemen — Unascertained class of potential beneficiaries — Whether charitable — Gift for division between charitable and non-charitable or not wholly charitable associations — Whether validated by Charitable Trusts (Validation) Act, 1954 (2 & 3 Eliz. 2, c. 58), ss. 1 (1) (2), 2 (1).

  CHARITY — Imperfect trust provisions — Meaning of objects — Armed forces associations — Residuary gift to “institutions and associations having for their main object the assistance and care” of wounded or incapacitated servicemen — Gift for division between charitable and non-charitable or not wholly charitable associations — Whether validated by Charitable Trusts (Validation) Act, 1954, ss 1 (1) (2), 2 (1)

  3 Case(s) considered

  1 Words & Phrases considered

  2 Statutes considered
• In re Pilkington’s Will Trusts

  [1959] Ch 699, Ch D

  24 Mar 1961 [1961] Ch 466; [1961] 2 WLR 776; [1961] 2 All ER 330, CA

  08 Oct 1962 [1964] AC 612; [1962] 3 WLR 1051; [1962] 3 All ER 622; 40 TC 416, HL(E)

  Subsequent considerations : 2 positive; 7 neutral. Subsequent citations: 29.
  TRUST AND TRUSTEE — Power of advancement — Exercise of power

  PERPETUITY RULE — Power of advancement — Power used for resettlement

  POWER OF APPOINTMENT — Power of advancement — Distinction

  TRUSTS — Power of advancement — Exercise of power
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  Case index catchwords

  TRUST AND TRUSTEE — Power of advancement — Exercise of power — Statutory power — Fund held on trust for beneficiary for life and after his death for such of his children or remoter issue as he should appoint — Settlement for the benefit of infant child of beneficiary — Advancement of moiety of infant's expectant share on trusts of new settlement — Avoidance of death duties — Whether advancement for benefit of object of power — Whether rule against perpetuities infringed — Whether valid exercise of power of advancement — Trustee Act, 1925 (15 Geo. 5, c. 19), s. 32.

  PERPETUITY RULE — Power of advancement — Power used for resettlement — Application of perpetuity rule.

  POWER OF APPOINTMENT — Power of advancement — Distinction — Perpetuity rule.

  PERPETUITY RULE — Power of advancement — Power used for resettlement — Application of perpetuity rule

  POWER OF APPOINTMENT — Power of advancement — Distinction — Perpetuity rule

  TRUSTS — Power of advancement — Exercise of power — Statutory power — Fund held on trust for beneficiary for life and after his death for such of his children or remoter issue as he should appoint — Settlement for the benefit of infant child of beneficiary — Advancement of moiety of infant's expectant share on trusts of new settlement — Avoidance of death duties — Whether advancement for benefit of object of power — Whether rule against perpetuities infringed — Whether valid exercise of power of advancement — Trustee Act, 1925, s 32

  10 Case(s) considered

  3 Statutes considered
• In re Royal Victoria Pavilion, Ramsgate

  29 Jun 1961 [1961] Ch 581; [1961] 3 WLR 491; [1961] 3 All ER 83, Ch D

  Subsequent considerations : 1 neutral. Subsequent citations: 1.
  RESTRICTIVE COVENANT — Land, whether binding — Covenant “to procure” non-user
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  RESTRICTIVE COVENANT — Land, whether binding — Covenant “to procure” non-user — No express provision that covenant not made by vendor on behalf of successors and assigns — Whether personally binding on assignee of vendor — Whether “contrary intention” expressed — Law of Property Act, 1925, s 79 (1)

  3 Case(s) considered

  1 Words & Phrases considered

  1 Statute considered

• In re New Timbiqui Gold Mines Ltd

  21 Feb 1961 [1961] Ch 319; [1961] 2 WLR 344; [1961] 1 All ER 865, Ch D

  Subsequent citations: 2.
  COMPANY — Register — Name struck off register
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  Case index catchwords

  COMPANY — Register — Name struck off register — Application “by member or creditor” to restore — Petitioner not member or creditor when company struck off — Bearer shares acquired by and debts assigned to petitioners after dissolution — Whether “member or creditor” — Whether entitled to petition for restoration — Companies Act, 1948, s 353 (6)

  1 Statute considered