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
..... 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
..... 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
..... confusion of thought, since if the trader had been convicted of the more serious offence under section 96 of the singapore income tax act it would have been guilty of deliberate and dishonest tax evasion and could not have been described as an innocent party. 181. in that situation the law would not permit the ..... stojevic. payment under the letters of credit was obtained by the presentation of false documents certifying the existence in distant warehouses of non-existent stocks of agricultural produce. these payments were promptly passed on to bcl, which initially met its liabilities to kb, so building up its confidence (kb was also found ..... management had fraudulently continued an insurance company in business past its point of insolvency and systematically looted it of its most profitable and least risky business and income, aggravating its insolvency. cenco was distinguished on various grounds: first, as decided under illinois law, whereas the issue in schacht arose under federal law and .....
Tag this Judgment!Court : House of Lords
..... the individual. the same principle was applied in r (morgan grenfell and co ltd) v special commissioner of income tax [2002] ukhl 21, [2003] 1 ac 563, where section 20 of the taxes management act 1970, as amended, entitled an inspector of taxes to require a taxpayer to deliver to him such documents as were in his possession or power. section 20b( ..... that any exceptions could be entertained, so long as the privilege lasted. lord hoffmann described it in similar terms in r (morgan grenfell and co ltd) v special commissioner of income tax [2002] ukhl 21, [2003] 1 ac 563, 606-607, at para 7. 82. it is to be noted that these and other authorities dealing with privilege were ..... as not merely a procedural right but an important substantive right. lord hoffmann said this of the right in r (morgan grenfell and co ltd) v special commissioners of income tax [2003] 1 ac 563 at paragraph 7: llp is a fundamental human right long established in the common law. it is a necessary corollary of the right of .....
Tag this Judgment!Court : House of Lords
..... being told in bb4/02 by the commissioners that regulation 29 did not apply to their claims as they fell within section 80 of the value added tax act 1994. i was at one time attracted to the notion that that was another reason for rejecting marks and spencer ii or grundig ii as starting the disapplication period. ..... in each of those cases the united kingdom was unable to rely on the fact that the taxpayer had not made a particular claim (in one case, to a group income election, and in the other case for clearance of a payment of interest to another group company) in circumstances where, under national law, the claim was certain to be ..... -paid charges given that they were not entitled to collect them in the first place. however, that view disregards the need for states and public bodies to plan their income and expenditure and to ensure that their budgets are not disrupted by huge unforeseen liabilities. that need was particularly clear in denkavit, in which repayment was sought of the .....
Tag this Judgment!Court : House of Lords
..... ch. 537 is another decision of the court of appeal which appears to me to be in point. it was a case concerned with sections 397 and 403 of the income tax act 1952. again, the detailed facts do not matter. what seems to me to be important for present purposes is what was said by donovan lj at 547: "i will ..... be found in several cases of which the most relevant is crossland v hawkins [1961] ch 537. this concerned section 397 of the income tax act 1952, the effect of which is now reproduced in section 660b of the 1988 act. it is, for all relevant purposes, in terms similar to section 660a, except that instead of applying when an interest under the ..... under a settlement during the life of the settlor shall be treated for all purposes of the income tax acts as the income of the settlor and not as the income of any other person unless the income arises from property in which the settlor has no interest. (2) subject to the following provisions of this section, a settlor shall be regarded as having .....
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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