Results: 70

• Coutts & Co v Inland Revenue Comrs (Inland Revenue Comrs v Coutts & Co)

  22 Jun 1961 [1962] Ch 305; [1961] 3 WLR 781; [1961] 3 All ER 158, Ch D

  17 Apr 1962 [1963] Ch 135; [1962] 3 WLR 347; [1962] 2 All ER 521, CA

  29 May 1963 [1964] AC 1393; [1963] 2 WLR 1407; [1963] 2 All ER 722, HL(E)

  Subsequent considerations : 2 neutral. Subsequent citations: 2.
  REVENUE — Estate duty — “Surviving spouse” exemption
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  Case index catchwords

  REVENUE — Estate duty — “Surviving spouse” exemption — Derivative settlement — Duty paid on death of first life tenant — Subsequent settlement of limited interests on death — Whether deceased competent to dispose of “settled estates” — Whether claim for duty “in respect of” settled estates — Finance Act, 1894, s 5 (2) — Finance Act, 1914, s 14

  11 Case(s) considered

  2 Words & Phrases considered

  4 Statutes considered

• In re McGeorge, decd

  06 Feb 1963 [1963] Ch 544; [1963] 2 WLR 767; [1963] 1 All ER 519, Ch D

  TRUSTS — Maintenance of Infant — Intention to exclude section 31

  WILL — Construction — Gifts to testator's daughter and son

  WILL — Intermediate Income — Future specific devise
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  Case index catchwords

  TRUSTS — Maintenance of Infant — Intention to exclude section 31 — Future gift — Will — Trustee Act, 1925, ss 31 (1) (ii), 69 (2)

  WILL — Construction — Gifts to testator's daughter and son — “Shall not take effect” until testator's wife's death — Whether “take effect” means vesting in possession or indefeasibly

  WILL — Intermediate Income — Future specific devise — Income undisposed of — Whether carrying intermediate income — Law of Property Act, 1925, s 175

  1 Case considered

  2 Statutes considered

• In re Eros Films Ltd

  17 Dec 1962 [1963] Ch 565; [1963] 2 WLR 496; [1963] 1 All ER 383, Ch D

  Subsequent citations: 5.
  COMPANY — Winding up — Voluntary liquidation
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  Case index catchwords

  COMPANY — Winding up — Voluntary liquidation — Notices of meeting of creditors — Company subsequently required to honour guarantees in respect of debts — Debts thereupon assigned to assignee being a subsidiary of assignor company and debtor to company in voluntary liquidation — Whether notice of meeting of creditors analogous to filing of declaration of inability to pay debts under bankruptcy legislation — Whether assignee entitled to benefit of mutual credit and set-off — Companies Act, 1948, ss 222, 293 (1), 317, 325 (1) — Bankruptcy Act, 1914, ss 1 (1), 31, 40 (1), 167

  1 Case considered

  2 Statutes considered

• Francis Day & Hunter Ltd v Bron ('In a Little Spanish Town', In re)

  25 Feb 1963 [1963] Ch 587; [1963] 2 WLR 868; [1963] 2 All ER 16, CA

  Subsequent citations: 10.
  COPYRIGHT — Infringement — Musical work
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  Case index catchwords

  COPYRIGHT — Infringement — Musical work — Subconscious copying — Considerable degree of similarity between substantial part of alleged infringing work and original — Denial by composer of alleged infringing work of deliberate copying or conscious knowledge of original — Whether unconsciously copied — Whether unconscious reproduction an infringement — Copyright Act, 1956, ss 2 (5), 49

  4 Case(s) considered

  1 Statute considered
• In re Pritchard, decd

  05 Jun 1962 [1962] Ch 913; [1962] 1 WLR 870; [1962] 2 All ER 846, Ch D

  14 Feb 1963 [1963] Ch 502; [1963] 2 WLR 685; [1963] 1 All ER 873, CA

  Subsequent considerations : 1 positive; 1 neutral; 2 negative. Subsequent citations: 16.
  PRACTICE — Originating summons — Validity

  VOID OR VOIDABLE — Originating summons — Issued in district registry
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  Case index catchwords

  PRACTICE — Originating summons — Validity — Summons sealed in district registry — Rule of Supreme Court requiring sealing in Central Office — Whether a fundamental failure to comply with statutory requirements — “Civil proceeding” — Whether a nullity — RSC, Ord 54, r 4b, Ord 70, r 1 — Supreme Court of Judicature (Consolidation) Act, 1925, s 225

  VOID OR VOIDABLE — Originating summons — Issued in district registry — Not sealed in Central Office — Whether “issued” — RSC, Ord 54, r 4b

  5 Case(s) considered

  1 Words & Phrases considered

  1 Statute considered

  2 Statutory Instruments considered
• In re K (Infants) (Official Solicitor to the Supreme Court v K)

  03 Jul 1962 [1963] Ch 381; [1962] 3 WLR 752; [1962] 3 All ER 178, Ch D (Ungoed Thomas J)

  30 Oct 1962 [1963] Ch 381; [1962] 3 WLR 1517; [1962] 3 All ER 1000, CA (Upjohn, Davies and Russell L.JJ)

  23 Jul 1963 [1965] AC 201; [1963] 3 WLR 408; [1963] 3 All ER 191, HL(E)

  Subsequent considerations : 8 positive; 10 neutral; 1 negative. Subsequent citations: 80.
  INFANT — Ward of court — Evidence

  INFANT — Ward of court — Paramount interest of infant

  NATURAL JUSTICE — Opportunity to meet charge — Disclosure of evidence

  OFFICIAL SOLICITOR — History and functions — Statement by
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  Case index catchwords

  INFANT — Ward of court — Evidence — Confidential reports — Statements by guardian ad litem — Official Solicitor — Disclosure — Whether parties entitled to disclosure — Right of court to see child or parents privately — Purpose and practice

  INFANT — Ward of court — Paramount interest of infant — Whether overriding natural justice — Judicial or administrative process

  NATURAL JUSTICE — Opportunity to meet charge — Disclosure of evidence — Right of party to see and challenge all information put before judge — Ward of court — Confidential report by Official Solicitor

  OFFICIAL SOLICITOR — History and functions — Statement by — Whether on oath — Discretion of judge — Confidential report — Need for disclosure to parties — Guardian ad litem of ward of court

  11 Case(s) considered
• In re W (An Infant) (Guardianship)

  08 May 1963 [1963] Ch 556; [1963] 2 WLR 1471; [1963] 2 All ER 706, Ch D

  23 Jul 1963 [1964] Ch 202; [1963] 3 WLR 789; [1963] 3 All ER 459, CA

  Subsequent considerations : 1 negative. Subsequent citations: 6.
  INFANT — Guardianship — Care and control
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  Case index catchwords

  INFANT — Guardianship — Care and control — Whether divisible — Legal custody to father — Care and control to mother — Magistrate's order — Appeal — Whether magistrate entitled to make an order dividing custody — Guardianship of Infants Act, 1886, s 5 — Guardianship of Infants Act, 1925, s 7

  2 Case(s) considered

• In re Rowland, decd

  23 May 1962 [1963] Ch 1; [1962] 3 WLR 637; [1962] 2 All ER 837, CA

  Subsequent citations: 3.
  WILL — Construction — Commorientes

  WILL — Construction — Principles applicable
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  Case index catchwords

  WILL — Construction — Commorientes — “Coincide,” meaning of — Home-made will — Whether deaths of husband and wife “coincided” — Passengers on ship lost without survivors — Intended meaning to be deduced from context of will — “Coincide” equivalent to “simultaneous” — Insufficient evidence — Law of Property Act, 1925, s 184

  WILL — Construction — Principles applicable — Real intention of testator — Whether relevant

  1 Case considered

  1 Words & Phrases considered

  1 Statute considered
• De Voil v Welford Gravels Ltd

  17 Apr 1962 [1963] Ch 95; [1962] 3 WLR 489; [1962] 2 All ER 657, CA

  20 Jun 1963 [1965] AC 34; [1963] 3 WLR 292; [1963] 2 All ER 1039; 41 TC 172, HL(E)

  Subsequent considerations : 1 positive.
  REVENUE — Income tax — Schedule A
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  Case index catchwords

  REVENUE — Income tax — Schedule A — Division of occupation — Valuation between revaluation years — Farm containing gravel pit — Pit sold — Unit of assessment — Determination of annual value — Whether by apportionment of value of farm unit or revaluation as “new property” — Income Tax Act, 1952, ss 82, 84, 108

  3 Case(s) considered

  2 Statutes considered
• In re St Albans’ Will Trust

  21 Dec 1961 [1963] Ch 365; [1962] 3 WLR 206; [1962] 2 All ER 402, Ch D

  Subsequent considerations : 1 negative.
  ADMINISTRATION OF ESTATES — Entailed interest — Will
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  Case index catchwords

  ADMINISTRATION OF ESTATES — Entailed interest — Will — Tenant in tail in contingency — Gift to “person who on my death or the failure of my male issue (which shall last happen) shall become duke” — Disentailing assurance by heir presumptive — Right to bar entail — Whether heir presumptive had contingent interest in tail and therefore an “actual tenant in tail” — Fines and Recoveries Act 1833, ss 1, 15

  1 Statute considered