Results: 55

• St Edmundsbury and District Diocesan Board of Finance v Clark

  16 Apr 1973 [1973] Ch 323; [1973] 2 WLR 1042; [1973] 2 All ER 1155, Ch D

  EVIDENCE — Witness — Examination outside London
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  Case index catchwords

  EVIDENCE — Witness — Examination outside London — Witness aged and unfit — Action concerning extent of rights of way over land — Court's jurisdiction to adjourn to place outside London to examine witness — RSC, Ord 35, r 3

  1 Case considered

  2 Statutory Instruments considered
• Oppenheimer v Cattermole (Nothman v Cooper)

  21 Dec 1971 [1972] Ch 585; [1972] 2 WLR 1045; [1972] 2 All ER 529, Ch D

  20 Jul 1972 [1973] Ch 264; [1972] 3 WLR 815; [1972] 3 All ER 1106, CA

  05 Feb 1975 [1976] AC 249; [1975] 2 WLR 347; [1975] 1 All ER 538; 50 TC 159, HL(E)

  Subsequent considerations : 2 neutral. Subsequent citations: 61.
  REVENUE — Income tax — Double taxation relief
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  Case index catchwords

  REVENUE — Income tax — Double taxation relief — German subject emigrating to England becoming British national — Annual pension from Germany — Whether retaining German nationality and thereby entitled to relief against income tax — Double Taxation Relief (Taxes on Income) (Federal Republic of Germany) Order 1955, Sch, art IX (1) — Double Taxation Relief (Taxes on Income) (Federal Republic of Germany) Order 1967, Sch, art IX (2)

  12 Case(s) considered

  4 Statutory Instruments considered
• Taylor v Provan

  30 Jun 1972 [1972] 1 WLR 1459; [1972] 3 All ER 930, Ch D

  15 Mar 1973 [1973] Ch 388; [1973] 2 WLR 675; [1973] 2 All ER 65, CA

  13 Mar 1974 [1975] AC 194; [1974] 2 WLR 394; [1974] 1 All ER 1201, HL(E)

  Subsequent considerations : 2 positive; 1 neutral; 1 negative; most recently considered: 2022. Subsequent citations: 13.
  REVENUE — Income tax — Employment

  REVENUE — Income tax — Expenses of employment (Schedule E)
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  Case index catchwords

  REVENUE — Income tax — Employment — Expenses of trade or profession — Canadian resident unpaid director of company in England — Travelling expenses reimbursed — Whether travelling in performance of duties of office — Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 160 (1), Sch. 9, para. 7

  REVENUE — Income tax — Employment — Emoluments — Expenses of trade or profession — Canadian resident unpaid director of company in England — Special assignment involving travelling to England — Travelling expenses reimbursed — Whether travelling in performance of duties of office — Whether duties in respect of special assignment to be differentiated from duties as director — Whether travelling expenses “necessarily incurred” in performance of duties of office — Whether paid in respect of duties performed in United Kingdom — Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 156, 160 (1), Sch. 9, para. 7

  REVENUE — Income tax — Employment — Emolument — Canadian resident unpaid director of company in England — Special assignment involving travelling to England — Travelling expenses reimbursed — Whether duties in respect of special assignment to be differentiated from duties as director — Whether payments in respect of duties performed in United Kingdom — Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 156, 160 (1)

  REVENUE — Income tax — Expenses of employment (Schedule E) — Unpaid director of company in England resident in Canada — Special assignment involving travelling to England — Travelling 195expenses reimbursed — Whether travelling expenses “necessarily incurred” in performance of duties of office — Income Tax Act 1952. Sch. 9, para. 7

  5 Case(s) considered

  1 Words & Phrases considered

  1 Statute considered
• Canada Safeway Ltd v Inland Revenue Comrs

  26 Nov 1971 [1973] Ch 374; [1972] 2 WLR 443; [1972] 1 All ER 666, Ch D

  Subsequent considerations : 1 neutral.
  REVENUE — Stamp duty — Conveyance or transfer on sale
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  Case index catchwords

  REVENUE — Stamp duty — Conveyance or transfer on sale — Associated companies — Beneficial ownership of not less than 90 per cent of issued share capital — Whether 90 per cent of nominal or actual value — Finance Act 1930, s 42 (2) (as amended by Finance Act 1967, s 27)

  2 Case(s) considered

  1 Statute considered
• In re Cia Merabello San Nicholas SA

  21 Mar 1972 [1973] Ch 75; [1972] 3 WLR 471; [1972] 3 All ER 448; [1972] 2 Lloyd's Rep 268, Ch D

  Subsequent considerations : 3 positive; 1 neutral. Subsequent citations: 18.
  COMPANY — Winding up — Foreign corporation
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  Case index catchwords

  COMPANY — Winding up — Foreign corporation — Foreign unregistered “one ship” company — Underwriters satisfying claim against company — Failure to recover from company or its insurers — Company inactive after sale of ship — Company's claim against its insurers outstanding — Creditors petition for winding up — Jurisdiction — Requirements for establishing jurisdiction to wind up foreign company — Companies Act 1948, ss 399 (1) (5) (6), 400

  3 Case(s) considered
• English Exporters (London) Ltd v Eldonwall Ltd

  13 Nov 1972 [1973] Ch 415; [1973] 2 WLR 435; [1973] 1 All ER 726, Ch D (Megarry J)

  Subsequent considerations : 2 positive; 1 neutral. Subsequent citations: 20.
  EVIDENCE — Expert evidence — Valuer

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

  EVIDENCE — Expert evidence — Valuer — Opinion on values based on hearsay — Whether hearsay evidence admissible

  LANDLORD AND TENANT — Business premises (security of tenure) — Application for new tenancy — Rent to be determined — Interim rent payable under existing tenancy before new tenancy taking effect — Method of determining interim rent — Whether determination discretionary — Landlord and Tenant Act 1954, s 24A (as inserted by Law of Property Act 1969, s 3 (1)), s 34

  2 Case(s) considered

  1 Statute considered
• In re Sick and Funeral Society of St John’s Sunday School, Golcar

  28 Jan 1972 [1973] Ch 51; [1972] 2 WLR 962; [1972] 2 All ER 439, Ch D

  Subsequent considerations : 2 positive. Subsequent citations: 6.
  CLUB — Members' club — Property ownership
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  Case index catchwords

  CLUB — Members' club — Property ownership — Admission fee and subscription varying with member's age — Benefits varying according to contributions — Dissolution — Distribution of surplus assets — Whether per capita or by amounts contributed — Whether distinct classes of membership — Resignation from membership — Whether resignation by conduct

  2 Case(s) considered

• Ball v National and Grindlays Bank Ltd

  18 Dec 1970 [1973] Ch 127; [1971] 2 WLR 1129; [1971] 3 All ER 485, Ch D

  23 Jun 1971 [1973] Ch 127; [1972] 3 WLR 17; [1971] 3 All ER 485; 47 TC 287, CA

  Subsequent citations: 3.
  REVENUE — Corporation tax — Charge on income
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  Case index catchwords

  REVENUE — Corporation tax — Charge on income — Deed of covenant to pay annual sums to trustees to pay school fees of employees' children — Whether payments under “liability incurred for a valuable and sufficient consideration” — Finance Act 1965, s 52 (4) (b)

  2 Case(s) considered

  1 Words & Phrases considered

  1 Statute considered
• Arenson v Arenson

  29 Mar 1972 [1972] 1 WLR 1196; [1972] 2 All ER 939, Ch D

  22 Feb 1973 [1973] Ch 346; [1973] 2 WLR 553; [1973] 2 All ER 235; [1973] 2 Lloyd's Rep 104, CA

  11 Nov 1975 [1977] AC 405; [1975] 3 WLR 815; [1975] 3 All ER 901; [1976] 1 Lloyd's Rep 179, HL(E)

  Subsequent considerations : 2 positive; 3 neutral. Subsequent citations: 35.
  NEGLIGENCE — Duty of care to whom? — Valuer

  PRACTICE — Pleadings — Striking out
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  Case index catchwords

  NEGLIGENCE — Duty of care to whom? — Valuer — Shares to be bought by company chairman from shareholder — Valuation by company's auditors — Auditors “acting as experts and not as arbitrators” — Whether liable in negligence

  PRACTICE — Pleadings — Striking out — Negligence — Valuation of shares by company's auditors for purpose of sale by shareholder to company chairman — Whether action maintainable against auditors

  10 Case(s) considered
• Mills v Inland Revenue Comrs (Inland Revenue Comrs v Mills)

  16 Dec 1971 [1972] 1 WLR 473; [1972] 2 All ER 86, Ch D

  17 Oct 1972 [1973] Ch 225; [1972] 3 WLR 980; [1972] 3 All ER 977, CA

  12 Feb 1974 [1975] AC 38; [1974] 2 WLR 325; [1974] 1 All ER 722; 49 TC 367, HL(E)

  Subsequent considerations : 1 negative. Subsequent citations: 10.
  REVENUE — Surtax — Settlement
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  Case index catchwords

  REVENUE — Surtax — Settlement — Company employing infant taxpayer at nominal salary — Large profits earned by providing taxpayer's services — Dividends paid to trustees of settlement of which taxpayer beneficiary — Whether taxpayer “settlor” — Whether taxpayer “provided funds” for “purpose of settlement” — Whether dividends income arising under settlement — Income Tax Act 1952, ss 405, 409 (1) (2) (5) (6), 411 (2)

  4 Case(s) considered

  3 Words & Phrases considered

  2 Statutes considered