Results: 59

• In re Emmadart Ltd

  05 Dec 1978 [1979] Ch 540; [1979] 2 WLR 868; [1979] 1 All ER 599, Ch D

  Subsequent considerations : 1 neutral. Subsequent citations: 3.
  COMPANY — Winding up — Petition
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  Case index catchwords

  COMPANY — Winding up — Petition — Receiver presenting petition in company's name — Receiver's authority to present petition — Whether power in board of directors to present petition

  3 Case(s) considered
• Swiss Bank Corpn v Lloyds Bank Ltd

  08 May 1978 [1979] Ch 548; [1979] 3 WLR 201; [1979] 2 All ER 853, Ch D

  01 Feb 1980 [1982] AC 584; [1980] 3 WLR 457; [1980] 2 All ER 419, CA

  14 May 1981 [1982] AC 584; [1981] 2 WLR 893; [1981] 2 All ER 449, HL(E)

  Subsequent considerations : 1 positive; 2 neutral. Subsequent citations: 37.
  SPECIFIC PERFORMANCE — Contract for loan to purchase securities — Sale of securities by chargee

  CONTRACT — Implied term — Loan agreement

  EXCHANGE CONTROL — Foreign securities — Transfer
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  Case index catchwords

  SPECIFIC PERFORMANCE — Contract for loan to purchase securities — Sale of securities by chargee — Contractual obligation on borrower to repay loan out of proceeds of securities — Whether lender having equitable interest sufficient to found action for specific performance — Whether actual knowledge of borrower's obligation necessary to debar chargee from relying on charge — Whether constructive knowledge sufficient to support injunction to restrain interference with contractual obligations

  CONTRACT — Implied term — Loan agreement — Foreign currency borrowed to purchase foreign securities — Covenant by borrower to observe conditions of Bank of England permission — Condition requiring repayment of loan out of purchased securities — Whether implied obligation on borrower to do so — Whether lender having equitable charge over securities

  EXCHANGE CONTROL — Foreign securities — Transfer — Scrip deposited with authorised depositary pursuant to Bank of England permission — Removal to second authorised depositary without permission — Equitable charge over securities granted to second depositary — Whether “change in beneficial ownership” — Whether securities in “custody” of second depositary at time of charge — Whether charge valid — Bank of England Exchange Control Notice EC 7, paras 87, 88 — Exchange Control Act 1947, s 17(2)

  12 Case(s) considered

  2 Words & Phrases considered

  1 Statute considered

• In re Steel, decd (Public Trustee v Christian Aid Society)

  08 Feb 1978 [1979] Ch 218; [1978] 2 WLR 950; [1978] 2 All ER 1026, Ch D

  Subsequent citations: 1.
  WILL — Construction — Punctuation and arrangement

  WILL — Construction — Uncertainty
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  Case index catchwords

  WILL — Construction — Punctuation and arrangement — Holograph will lacking punctuation

  WILL — Construction — Uncertainty — Residue to beneficiaries who “received small amounts” — Pecuniary legatees receiving between £25 and £250 — Division of residue between legatees — Whether all legatees entitled — Whether division equal or proportionate

  2 Case(s) considered
• Inland Revenue Comrs v Plummer

  01 Jul 1977 [1977] 1 WLR 1227; [1977] 3 All ER 1009, Ch D

  05 May 1978 [1979] Ch 63; [1978] 3 WLR 459; [1978] 3 All ER 513, CA

  01 Nov 1979 [1980] AC 896; [1979] 3 WLR 689; [1979] 3 All ER 775, HL(E)

  Subsequent considerations : 4 positive; 2 neutral; 1 negative. Subsequent citations: 25.
  REVENUE — Tax avoidance — Sale of annuity to charity
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  Case index catchwords

  REVENUE — Tax avoidance — Sale of annuity to charity — Surtax payer selling five-year annuity to registered charity — Yearly sum equalling £500 after deduction of income tax paid by taxpayer in consideration for receiving £2,480 from charity — Whether payment of “any annuity or other annual payment” — Whether yearly payments made for “valuable and sufficient consideration” — Whether scheme expressly designed to avoid tax falling within statutory definition of “settlement” — Whether yearly payments deductible from total income for tax purposes — Income and Corporation Taxes Act 1970, ss 52 (1), 434, 454 (3), 457

  11 Case(s) considered

  3 Words & Phrases considered

  2 Statutes considered

• In re Snowden (Ethel), decd

  22 Nov 1978 [1979] Ch 528; [1979] 2 WLR 654; [1979] 2 All ER 172, Ch D

  Subsequent citations: 3.
  TRUSTS — Secret trust — Standard of proof
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  Case index catchwords

  TRUSTS — Secret trust — Standard of proof — Absolute gift to testatrix's brother — Last wishes of testatrix told to brother — Death of brother — No issue of fraud — Whether secret trust or moral obligation

  3 Case(s) considered

• Rank Xerox Ltd v Lane

  09 Mar 1977 [1978] Ch 1; [1977] 3 WLR 410; [1977] 3 All ER 593; (1977) 53 TC 185, Ch D (Slade J)

  12 May 1978 [1979] Ch 113; [1978] 3 WLR 643; [1978] 2 All ER 1124; (1977) 53 TC 185, CA

  25 Oct 1979 [1981] AC 629; [1979] 3 WLR 594; [1979] 3 All ER 657; (1977) 53 TC 185, HL(E)

  Subsequent citations: 10.
  REVENUE — Corporation tax — Allowance of charges on income
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  Case index catchwords

  REVENUE — Corporation tax — Allowance of charges on income — Company's rights to payments from overseas company pursuant to agreements executed under seal — Disposal by distribution to shareholders — Whether payments “due under a covenant” — Whether “annual payments” — Whether company relieved from liability on notional gain arising from distribution of its rights to payments — Finance Act 1965, Sch 7, para 12(c)

  2 Case(s) considered

  2 Words & Phrases considered

  2 Statutes considered
• Hart v Briscoe

  24 Nov 1977 [1979] Ch 1; [1978] 2 WLR 832; [1978] 1 All ER 791; 52 TC 53, Ch D

  Subsequent considerations : 1 neutral. Subsequent citations: 5.
  REVENUE — Capital Gains Tax — Settled property
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  Case index catchwords

  REVENUE — Capital Gains Tax — Settled property — Trustees' exercise of power of advancement to advance settled property into new ad hoc settlement — Whether trustees of ad hoc settlement becoming “absolutely entitled” as against trustees of original settlement — Whether “deemed disposal” of settled property on exercise of power of advancement giving rise to chargeable gain — Finance Act 1965, s 25 (3)

  2 Case(s) considered

  2 Words & Phrases considered

  1 Statute considered

• Royco Homes Ltd v Eatonwill Construction Ltd (Three Rivers District Council Third Party)

  10 Nov 1977 [1979] Ch 276; [1978] 2 WLR 957; [1978] 2 All ER 821; 76 LGR 515, Ch D

  PUBLIC HEALTH — Sewage — Public sewer
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  Case index catchwords

  PUBLIC HEALTH — Sewage — Public sewer — Sewer laid under highway with consent of local authority — Local authority intending to adopt sewer — Failure of authority to pass necessary resolution — Whether sewer chattel or forming part of soil — Whether “acquired” by local authority — Public Health Act 1936, ss 15 (1), 20 (1) (b)

  1 Case considered

  2 Words & Phrases considered

  1 Statute considered
• In re Christie, decd (Christie v Keeble)

  21 Jul 1978 [1979] Ch 168; [1979] 2 WLR 105; [1979] 1 All ER 546, Ch D

  Subsequent considerations : 1 neutral; 1 negative. Subsequent citations: 8.
  FAMILY PROVISION — Son — “Reasonable financial provision”
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  Case index catchwords

  FAMILY PROVISION — Son — “Reasonable financial provision” — Parent intending to bequeath house to son — Intention frustrated — Son not in financial need applying for “maintenance” from estate — Parent's half-interest in daughter's house previously given to daughter — Whether reasonable financial provision made for son — Inheritance (Provision for Family and Dependants) Act 1975, ss 1 (2) (b), 3

  2 Words & Phrases considered

  1 Statute considered

• In re Gonin, deed

  Subsequent citations: 3.
  GIFT — Incomplete gift — Delivery
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  Case index catchwords

  GIFT — Incomplete gift — Delivery — House and contents — Daughter living in house to look after parents — Whether continuing intention of mother to make gift to daughter — Whether gift perfected by daughter becoming administratix of mother's estate