Court : House of Lords
..... the meaning of the income tax actsoxford group v. inland revenue commissioners [1949]2 a.e.r., 537. (3) if a substantial part of the objects of the body of persons is to benefit its own members, the body of persons is not established for charitable purposes onlyinland revenue commissioners v. yorkshire agricultural society [1928] 1 k ..... that the efficiency of the police is, a matter of public importance which falls within the class of charitable purposes to which the exemption in section 30 of the income tax act, 1918, applies. the question then is whether the city of glasgow police athletic association is a body of persons established for public charitable purposes only. now it ..... determined by the special commissioners in like manner as an appeal made to them against an assessment under schedule d, and that all the provisions of the income tax acts relating to such an appeal (including the provisions relating to the statement of a case for the opinion of the high court on a point of law) .....
Tag this Judgment!Court : House of Lords
..... [after the narrative quoted supra]by section 5 of the income tax act of 1918, as amended by the finance act of 1920, it is provided:5. (1) for the, purposes of super-tax, the total income of any individual from all sources shall be taken to be the total income of that individual from all sources for the previous year, estimated ..... connexion with any claim for a deduction from assessable income, but subject to the provisions hereinafter contained. and by section 19 of the income tax act of 1918, as amended by the finance act, 1920, it is provided: 19. for the purpose of any claim for an allowance or deduction the income arising from the ownership of lands, tenements, hereditaments, ..... fruits of the lands; she cannot grant leases for the duration of her life. nay, further, the trustees can grant a lease for the ordinary duration of an agricultural lease, i.e., nineteen years, which would bind the fiar, whom, at this juncture, they also representa thing which she could not do even after .....
Tag this Judgment!Court : House of Lords
..... farms current account, but should indemnify peters personal representatives in respect of inheritance tax payable on steart farm (parts of which had development value exceeding the agricultural value). the order also directed an account of income to be taken. 49. the personal representatives appealed with permission granted by mummery lj. ..... trust as distinct and separate remedies, to confine proprietary estoppel to cases where the representation, whether express or implied, on which the claimant has acted is unconditional and to address the cases where the representations are of future benefits, and subject to qualification on account of unforeseen future events, via ..... to the encroached upon land. this, too, seems to me straightforward proprietary estoppel. there are many other examples of decided cases where representations acted on by the representee have led to the representor being estopped from denying that the representee had the proprietary interest in the representors land .....
Tag this Judgment!Court : House of Lords
..... matter of surprise that the revenue did not in the kilmarnock co-op case take the composite trade point. consistently from the enactment of section 8 of the income taxes act 1948, which was in materially the same terms as section 18, until the decision of lightman j in bestway (holdings) ltd v luff (1998) 70 tc ..... coherent pattern in the way that capital allowances have been granted over the years. allowances for industrial buildings were first introduced by the income tax act 1945. the legislation was consolidated, as amended, by the capital allowances act 1968, and reconsolidated, with further amendments, by caa 1990, which (with a few further amendments) was in force in 1999 ..... following activities, that is to say, ploughing or cultivating land (other than land in the occupation of the person carrying on the trade) or doing any other agricultural operation on such land, or threshing the crops of another person; or (j) for the purposes of a trade which consists in the catching or taking of .....
Tag this Judgment!Court : House of Lords
..... investigate and advise on the acquisition of a controlling interest in the company which became haward agriculture ltd ("agriculture"); and from 9 december 1994 "to assess [agriculture's] trading performance and to advise [the respondents] in respect of the same" and ..... parker lj pointed to other "possible causes for the failure of the company", notably uncertainties over the future of farm income, the effect of bse and the strong pound, as well as the alleged activities of a director, mr brunt. ..... reviewing the development of the statutory regime it is not necessary to delve deeper into history than the limitation act 1939. this act prescribed a six year limitation period for both contract and tort actions but allowed an extended period for ..... to advise mr haward and the second claimant that the latter could (then) have planned its developments and disposals in a tax advantageous manner (paragraph 22). in paragraph 29 it is further alleged that "fawcetts failed to advise the claimants in any .....
Tag this Judgment!Court : House of Lords
..... and other infrastructure of the industrial revolution. other fields of law that bennion may have had in mind include patents, bankruptcy, rating and income tax. until well into the 20th century acts of parliament were expressed in much plainer language than they are today, and in all the fields which i have instanced successive generations of judges ..... to be valued in a case where the scheme had brought about an alteration of the interest itself (in that case by giving freeholders the right to terminate agricultural tenancies). on one reading of the speeches there was a significant extension of the principle in waters v welsh development authority [2004] ukhl 19, [2004] 1 ..... date). the last two sentences of the paragraph show that. but if planning permission is to be assumed (say, for residential development of 70-plus acres of agricultural land on the edge of a conurbation, as in wilson v liverpool corporation [1971] 1 wlr 302) why should it be incredible that parliament did not intend .....
Tag this Judgment!Court : House of Lords
..... be trusted to do justice where it might be impossible to bring the case strictly within the m'naghten rules, but everybody would say that the man's acts were the acts of a lunatic, and then they quote from the evidence of lord simon who had been in turn home secretary and lord chancellor: i imagine that it would ..... rules should apply because they are the test applied in all other courts. in fact, counsel in the present case were unable to find any civil case, other than hanbury (cit. sup.) and more recent divorce cases, in which the m'naghten rules have been applied. but the learned judge was able to grant decree on another ground. and, indeed ..... it is this. before 1857 divorce a mensa et thoro on the ground of cruelty was a well- established remedy given by the ecclesiastical courts. by the matrimonial causes act, 1857, the jurisdiction of those courts was transferred to hermajesty's courts: divorce a mensa et thoro became judicial separation, but the same principles continued to apply. by .....
Tag this Judgment!Court : House of Lords
..... r v secretary of state for the home department, ex p simms [2000] 2 ac 115, 131; and r (morgan grenfell and co ltd) v special commissioner of income tax [2003] 1 ac 563, paras 8, 44-45. he relies on these authorities as establishing (as it is put in the appellants' printed case) "that general words ..... finance bill ('the peoples' budget') of 1909. a government cannot govern without the supply of money. 53. the crisis was resolved eventually by the parliament act 1911. this act was passed by the house of lords under overt threat from the government to create sufficient liberal peers to achieve the bill's passage through the lords ..... as the sovereign legislative body confers, say, regulation-making powers upon a minister powers plainly then incapable of enlargement without a henry viii clause. the 1911 act in truth conferred no further legislative powers upon the house of commons. rather it redefined the sovereign parliament's legislative process by providing in certain circumstances for main .....
Tag this Judgment!Court : House of Lords
..... precision which both the law and the convention require, as correctly suggested by the commentators in [1978] crim lr 435, 436 and [1980] crim lr 234, spencer, op. cit., pp 55, 77-79, and professor ashworth in his commentary on the present cases at [2004] crim lr 303, 304-306. see also mcmahon and binchy, law of ..... a strong feeling against making legislation, and particularly criminal legislation, retrospective i use retrospective in the sense of authorising people being punished for what they did before the act came into force.' 30 mr gledhill demonstrated that the convention contained repeated references to expressions in english such as 'prescribed by law': in french, the same phrase reads ..... the community which had suffered. this was attractive, since he could seek an injunction and the abatement of the nuisance was usually the object most desired: see spencer, op. cit., pp 66-73. it was, however, held by fitzherbert j, as early as 1536 (yb 27 hy viii. mich. pl.10) that a member of the .....
Tag this Judgment!Court : House of Lords
..... divisional court were wrong to suggest (judgment, para 301) that the act does not apply to scotland. but this provision ..... by the draftsman that the act as a whole does not apply to acts committed outside the united kingdom. (5) section 22(6). this subsection provides that the act extends to northern ireland. this is the conventional means of indicating that the act is to have effect throughout the united kingdom (see bennion, op. cit., p 284), and the ..... is not significant for present purposes. it makes clear that the act forms part of the domestic law of each of the .....
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