Results: 37

• Gallagher v Jones (Threlfall v Jones)

  29 Jan 1993 [1993] STC 199; (1993) 66 TC 77; (1993) 66 TC 77, Ch D (Harman J)

  30 Jun 1993 [1994] Ch 107; [1994] 2 WLR 160; [1993] STC 537; (1993) 66 TC 77; (1993) 66 TC 77, CA

  Subsequent considerations : 2 neutral; 1 negative. Subsequent citations: 6.
  REVENUE — Income tax — Schedule D, Case I
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  Case index catchwords

  REVENUE — Income tax — Schedule D, Case I — Taxpayer leasing boats for use in business — Leasing agreement requiring substantial initial payment followed by monthly rental payments — Whether whole expenditure deductible for period in which incurred notwithstanding securing of future benefit — Whether ordinary principles of commercial accounting applicable

  5 Case(s) considered
• Panayiotou v Sony Music Entertainment (UK) Ltd

  15 Jul 1993 [1994] Ch 142; [1994] 2 WLR 241; [1994] 1 All ER 755, Ch D

  Subsequent considerations : 1 positive; 1 negative. Subsequent citations: 13.
  EVIDENCE — Foreign tribunal for — Jurisdiction of English court
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  Case index catchwords

  EVIDENCE — Foreign tribunal for — Jurisdiction of English court — Letters rogatory — Request for production of documents by overseas company — Whether English court having jurisdiction to issue letter of request — RSC, Ord 39, r 2

  1 Case considered

  1 Statutory Instrument considered

• Hambro v Duke of Marlborough

  16 Mar 1994 [1994] Ch 158; [1994] 3 WLR 341; [1994] 3 All ER 332, Ch D

  Subsequent citations: 2.
  TRUSTS — Variation — Jurisdiction
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  Case index catchwords

  TRUSTS — Variation — Jurisdiction — Settlement giving tenant in tail in remainder entrenched rights — Tenant for life seeking to vary trusts by conveyance upon trust for sale to new trustees — Whether court having jurisdiction to authorise transaction — Settled Land Act 1925, s 64

  2 Case(s) considered

  1 Statute considered
• In re Devon and Somerset Farmers Ltd

  04 May 1993 [1994] Ch 57; [1993] 3 WLR 866; [1994] 1 All ER 717, Ch D

  Subsequent considerations : 1 positive. Subsequent citations: 6.
  INSOLVENCY — Receivership — Unregistered company
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  Case index catchwords

  INSOLVENCY — Receivership — Unregistered company — Industrial and provident society — Bank appointing receivers under debenture — Whether society “company” requiring receivers to pay preferential creditors existing at date of receivership — Companies Act 1985, s 735(1)(4) — Insolvency Act 1986, ss 40, 251

  1 Case considered

  2 Statutes considered

• Arab Bank Plc v Merchantile Holdings Ltd

  29 Sep 1993 [1994] Ch 71; [1994] 2 WLR 307; [1994] 2 All ER 74, Ch D

  Subsequent citations: 9.
  COMPANY — Shares — Financial assistance for purchase

  MORTGAGE — Sale by mortgagee — Order for sale
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  Case index catchwords

  COMPANY — Shares — Financial assistance for purchase — Subsidiary incorporated in Gibraltar giving assistance in purchase of shares in parent company — Whether “subsidiary” — Whether assistance unlawful — Companies Act 1985, ss 151(1)(3), 153(1)

  MORTGAGE — Sale by mortgagee — Order for sale — Mortgagor threatening to spoil sale — Whether order for sale of mortgaged property to be made — Law of Property Act 1925, s 91(2)

  1 Words & Phrases considered

  2 Statutes considered
• Presentaciones Musicales SA v Secunda

  12 Nov 1993 [1994] Ch 271; [1994] 2 WLR 660; [1994] 2 All ER 737, CA

  20 Jun 1994 (pet dis) [1994] 1 WLR 937, HL(E)

  Subsequent considerations : 5 positive. Subsequent citations: 13.
  AGENCY — Ratification — Unauthorised act
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  Case index catchwords

  AGENCY — Ratification — Unauthorised act — Solicitor issuing writ on plaintiff's behalf without authority — Plaintiff purporting to ratify solicitor's action after expiry of limitation period — Whether ratification effective — Whether action adopted by plaintiff

  4 Case(s) considered

• In re Palmer, decd (A Debtor)

  25 Mar 1993 [1994] Ch 316; [1993] 3 WLR 877; [1993] 4 All ER 812, Ch D

  11 Mar 1994 [1994] Ch 316; [1994] 3 WLR 420; [1994] 3 All ER 835, CA

  Subsequent citations: 9.
  BANKRUPTCY — Property passing to trustee — Joint tenants

  PRACTICE — Judicial act — When taking effect
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  Case index catchwords

  BANKRUPTCY — Property passing to trustee — Joint tenants — Husband and wife joint tenants of property — Death of husband — Insolvency administration order against husband's estate — Whether effect of order to sever joint tenancy prior to husband's death — Whether husband's interest passing to wife by survivorship — Insolvency Act 1986, ss 278, 283(1), 306 — Administration of Insolvent Estates of Deceased Persons Order 1986, art 3(1), Sch 1, Part II, paras 10, 12

  PRACTICE — Judicial act — When taking effect — Rule that judicial act takes effect from first moment of day made — Whether appropriate when true facts known — Whether admissible to give secondary legislation effect ultra vires primary legislation — Insolvency Act 1986, ss 278, 283(1), 306 — Administration of Insolvent Estates of Deceased Persons Order 1986, art 3(1), Sch 1, Part II, paras 10, 12

  6 Case(s) considered

  2 Statutes considered

  1 Statutory Instrument considered

• Sutherland v Gustar (Sutherland v Barnes, Sutherland and Partners v Barnes)

  (1993) 66 TC 663

  22 Feb 1994 [1994] Ch 304; [1994] 3 WLR 735; [1994] 4 All ER 1; (1993) 66 TC 663, CA

  REVENUE — Income tax — Appeal to commissioners
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  Case index catchwords

  REVENUE — Income tax — Appeal to commissioners — Partnership — Joint assessments to income tax on partners — Single partner seeking to appeal contrary to wishes of co-partners — Whether having right of appeal to commissioners — Whether able to require commissioners to state case for opinion of High Court — Whether single partner acting alone “the appellant” for purposes of appeal to High Court — Taxes Management Act 1970, s 56(1)(2)

  2 Case(s) considered

  1 Words & Phrases considered

  1 Statute considered

• Mortgage Corpn Ltd v Nationwide Credit Corpn Ltd

  14 May 1993 [1994] Ch 49; [1993] 3 WLR 769; [1993] 4 All ER 623, CA

  Subsequent citations: 1.
  LAND REGISTRATION — Charges register — Priority of entries
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  Case index catchwords

  LAND REGISTRATION — Charges register — Priority of entries — Legal charge executed by registered proprietors in favour of plaintiffs — Plaintiffs failing to register notice of charge — Proprietors executing further legal charge in favour of defendants — Defendants entering notice in charges register — Sale of property by plaintiffs following default by proprietors — Proceeds of sale insufficient to repay both charges — Whether plaintiffs' charge having priority — Land Registration Act 1925, s 52(1)

  1 Statute considered
• Ridehalgh v Horsefield (Antonelli v Wade Gery Farr, Philex Plc v Golban (Trading as Capital Estates), Roberts v Coverite (Asphalters) Ltd, Watson v Watson)

  04 Mar 1994 [1994] Ch 205; [1994] 3 WLR 462; [1994] 3 All ER 848, CA

  Subsequent considerations : 5 positive; 13 neutral; 1 negative; most recently considered: 2021. Subsequent citations: 104.
  COSTS — Wasted costs orders — Legal representatives
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  Case index catchwords

  COSTS — Wasted costs orders — Legal representatives — Solicitors ordered to pay personally opposing party's costs — Similar order made against counsel in respect of conduct of proceedings in court — Whether conduct complained of “improper, unreasonable or negligent” — Whether immunity in respect of court proceedings — Whether orders rightly made — Supreme Court Act 1981, s 51(6)(7) (as substituted by Courts and Legal Services Act 1990, s 4) — Courts and Legal Services Act 1990, s 62

  1 Words & Phrases considered

  2 Statutes considered