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Judgment Search Results Home > Cases Phrase: finance act 1987 section 91 amendment of section 42 Sorted by: recent Court: house of lords Page 1 of about 28 results (0.099 seconds)

Oct 27 2005 (FN)

Fraser and Another (Appellants) Vs. Canterbury Diocesan Board of Finan ...

Court : House of Lords

..... dated 28 january 2002 directing a preliminary issue: "whether the ownership of the site of st philip's church of england primary school, melville road, maidstone, kent, reverted pursuant to the third proviso to section 2 of the school sites act 1841 before 17 august 1975, ie more than 12 years before the commencement of the reverter of sites act 1987." 39. ..... section 1 of the reverter of sites act 1987 abolished the reverter of the freehold under the 1841 act and substituted a trust for sale coming into existence when ..... of the schoolmaster or schoolmistress, or otherwise for the purposes of the education of such poor persons in religious and useful knowledge" the most striking feature of the 1841 act, and the one which has given rise to most litigation, is the statutory reverter in the third proviso to section 2: "provided also, that upon the said land so granted as aforesaid, or any part thereof, ceasing to be used for the purposes in this ..... expected to have kept minutes of their meetings recording any important policy decisions; none were produced and put in evidence by the board of finance, and it hardly lies in their mouths to ask the court to infer a breach of trust from a gap in their own evidence. ..... amendments to the law, some of which have since been modified in technical respects by the trusts of land and appointment of trustees act ..... the authority of the 1841 act and the school sites act 1844 (7 and 8 vict, c 37) (which made minor amendments, not now material, to the 1841 act). .....

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May 17 2006 (FN)

Agassi (Respondent) Vs. Robinson (Her Majesty's Inspector of Taxes) (A ...

Court : House of Lords

..... the relevant statutory provisions were first enacted in the finance act 1986, section 44, and schedule 11 to that act under which the 1987 regulations were made. ..... the closure notice gave rise to a notice of amendment of mr agassi's self-assessment tax return proposing the addition of an income tax charge of 27,500 odd. ..... that led to the closure notice and to the proposed amendment of mr agassi's self-assessment return were payments caught by section 556(2). ..... the well-settled presumption against a statute being construed as having extra-territorial effect (see ex parte blain (1879) 12 ch d 22) is ousted by a sufficient indication that in this case parliament did intend section 555 (2) of the income and corporation taxes act 1988 ("icta 1988") and its associated provisions (re-enacting provisions originally introduced by section 44 of and schedule 11 to the finance act 1986) to apply to a payment made by a person neither resident nor having any tax presence in the united kingdom. ..... chapter iii of the 1988 act, containing sections 555 to 557 and consolidating schedule 11 of the finance act 1986, was intended not just to provide improved collection machinery but also to expand the ambit of the basic tax charge under schedule d imposed by what became section 18(1)(a)(iii) of the 1988 act. .....

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Jul 30 2009 (FN)

Moore Stephens (a Firm) (Respondents) Vs. Stone Rolls Limited (In Liqu ...

Court : House of Lords

..... appeal are listed as bank of credit and commerce international (overseas) ltd v price waterhouse 24 march 1998, laddie j, barings plc v coopers and lybrand [2003] 1 lloyds rep ir 566 and sasea finance ltd (in liquidation) v kpmg [2000] 1 all er 676, but there were some other strands in the litigation about barings, and many other strands in the bcci litigation (mr brindles printed case refers ..... activities of the directing mind in his office, then it is unrealistic in the extreme to consider that the manager is the directing mind of the companywhere the criminal act is totally in fraud of the corporate employer and where the act is intended to and does result in benefit exclusively to the employee-manager, the employee-directing mind, from the outset of the design and execution of the criminal plan ..... 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 ..... which must be assumed (for the purposes of moore stephens strike-out application) in the lengthy amended statement of claim (running to 398 paragraphs, with supporting schedules) setting out s and rs case ..... public conscience test applied by the court of appeal (in reliance on the earlier decisions of the court of appeal in saunders v edwards [1987] 1 wlr 1116, euro-diam ltd v bathurst [1990] 1 qb 1 and howard v shirlstar container transport ltd [1990] 1 wlr .....

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Jul 30 2009 (FN)

Transport for London (London Underground Limited) (Appellants) Vs. Spi ...

Court : House of Lords

..... section 9, as amended by the town and country planning act 1968, ..... determination was the date in the autumn of 1993 when statutory notice was first published of the making of the london underground (east london line extension) order under the transport and works act 1992: section 22(2)(a) of the 1961 act; jelson v minister of housing and local government [1970] 1 qb 243; fletcher estates (harlescott) ltd v secretary of state for the environment [1999] qb 1144, affd [ ..... judicial exposition of earlier statutes (for an unusual example, in the field of compulsory purchase, of parliament expressly carrying forward judicial doctrine, see the observations of lord hoffmann on injurious affection under section 10 of the compulsory purchase act 1965 in wildtree hotels ltd v harrow lbc [2001] 2 ac 1, 6-7; there are also some interesting observations at pp295-296 about the opinions of individual [victorian] judges on questions of economic and ..... . (that notion was not wholly novel in this country, as demonstrated by lloyd georges increment value duty introduced by the finance (1909-10) act 1910; the intricacies of that long-defunct tax explain why, surprisingly, it was the revenue that was arguing - unsuccessfully - for a lower value in irc v clay ..... met out of the proceeds from the sale or value of the finished development the costs of construction, costs of purchase and sale, the cost of finance, and an allowance for profits required to carry out the project: johnson, davies and shapiro, op cit at p 165 .....

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Jul 30 2009 (FN)

Masri (Respondent) Vs. Consolidated Contractors International Company ...

Court : House of Lords

..... a reading of the supreme court practice 1997 (applicable immediately prior to the cpr) makes it clear that there was a regular process of amendment and minor extension of the powers under o.11 in order to address some new need or small but irritating loophole": see 11/1 (history of rule, including si 1983/1181 and its amendment by si 1990/1689 and 2599, si 1992/1907 and si 1993/ 2760) and notes 11/1/18 (breach within preceded by breach out of the jurisdiction), 11/1/19 (tort), 11/1/23 ..... 354f-h) that: where a company has come to a calamitous end and has been wound up by the court, the obvious intention of this section was that those who were responsible for the companys state of affairs should be liable to be subjected to a process of investigation and that investigation should be in ..... gibson j also laid some emphasis on the fact that the issue before the court was the scope of the act and the court was not concerned with whether the order for public examination could be effectively enforced out of the jurisdiction ..... central element in the reasoning by which the court of appeal concluded that it had jurisdiction to order mr comninos, a non-party, to pay the costs of the false claim by his shipowning company which he had instituted, controlled and financed in the ikarian reefer, above. ..... the former proposition, the ikarian reefer may be viewed as a special case, since mr comninos was the alter ego of the claimant company whose proceedings he had instigated, controlled and financed. .....

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Jul 30 2009 (FN)

Lexington Insurance Company (Respondents) Vs. Agf Insurance Limited (A ...

Court : House of Lords

..... breach of warranty affected the insurance cover under venezuelan law only if it were causative, while english law (marine insurance act 1906, sections 33(3), 34(2)) discharged an insurer from the date of the breach irrespective of whether it had been remedied before the loss ..... hobhouse j refused the brokers (who were being sued by vesta for failure to obtain an effective reinsurance) leave to amend so as to plead that the 24 hour watch clause was not a term of the reinsurance: [1986] 2 ..... she concluded that washington had no special interest in applying its own substantive law, and turned to section 193 of the restatement (2nd) of conflict of laws, which pointed towards the law of the ..... hopes will, rarely arise, and the market may be advised to amend its reinsurance wordings to make it even less likely that they will ..... two provisos: the first, that the claim so recognised falls within the risk covered by the policy of reinsurance and, the second, that the insurers acted honestly and took all proper and business-like steps in making the settlement: see per robert goff lj (p.330). 36. ..... was: perils insured: this policy insures against all physical loss of, or damage to, the insured property as well as the interruption of business, except as hereinafter excluded or amended. ..... policy states: perils insured: this policy insures against all physical loss of, or damage to, the insured property as well as the interruption of business, except as hereinafter excluded or amended." ..... amended ..... amended .....

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Jul 01 2009 (FN)

Sca Packaging Limited (Appellants) Vs. Boyle (Respondent) (Northern Ir ...

Court : House of Lords

..... section 13 of the stamp act 1891 provides an early example of the use of this procedure: see now section 13b as substituted by section 109(3) of and para 2 of schedule 12 to the finance act ..... for the respondent to propose additional questions, 21 days for the tribunal to decide on what questions the case should be stated, 14 days for the preparation of the case, 21 days for amendments to be proposed, 28 days for the case then to be finally settled and so on. ..... tribunal consolidated ms boyles complaints and decided that there should be a pre-hearing review on whether, in her case, there was a disability within the meaning of section 1 of the 1995 act: (1) subject to the provisions of schedule 1, a person has a disability for the purposes of this act if he has a physical or mental impairment which has a substantial and long-term adverse effect on his ability to carry out normal day-to-day activities. ..... are called upon to decide the true meaning and application of the word likely where it appears in paragraph 6(1) of schedule 1 to the 1995 actor for that matter in paragraph 2(2) of the schedule although, as lady hale helpfully points out, that paragraph serves a quite different purpose. ..... that i can add to baroness hales analysis of the meaning, effect and interrelationship of the various provisions of schedule 1 to the disability discrimination act 1995 which fall to be considered in this case, or to her explanation as to the meaning of the word likely in paragraphs 2(2) and .....

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Jun 17 2009 (FN)

Trm Copy Centres (Uk) and Others (Respondents) Vs. Lanwall Services Li ...

Court : House of Lords

..... that section, as amended, provides: (1) a consumer hire agreement is an agreement made by a person with an individual (the hirer) for the bailment or (in scotland) the hiring of goods to the hirer, being an agreement which - (a) is not a hire-purchase agreement, and (b) is capable of ..... hence the main protections recommended by the crowther committee were the provisions of information and a right of restitution in certain circumstances; the act added the requirement that the supplier be licensed and gave the consumer the right to terminate the hire (see white paper, reform of the law on consumer credit, 1973, cmnd 5427 ..... although the english definition of a consumer hire agreement in section 15 of the 1974 act appears to apply to all kinds of bailment (see the concerns expressed by palmer and yates, above), it is common ground in this case that it is confined to bailment by way ..... that palmer on bailment, 2nd ed (1991), p 1209, note 12a confirmed this approach, as did the supply of goods and services act 1982, section 6(3), which provides that a contract can be a contract of hire for the purposes of that act whatever is the nature of the consideration. 14. ..... but to understand the kind of bailment that section 15 of the 1974 act refers to the classification in jones on bailment is all ..... july 2007 flaux j held that the location agreements were not consumer hire agreements within the meaning of section 15 of the 1974 act: [2007] ewhc 1738 (qb). ..... the photocopiers from a finance company. .....

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Apr 29 2009 (FN)

R Vs. Briggs-price (Appellant) (on Appeal from the Court of Appeal (Cr ...

Court : House of Lords

..... wrong to contend that the only way of determining the benefit from drug trafficking (except, of course, in respect of an offence of which the defendant has been convicted) is on the basis of the section 4(3) assumptions, and i am content to assume that the course adopted in the present case is consistent with our legislationnotwithstanding the obvious discordance between the judges finding of cannabis dealing to the criminal standard ..... the point of law of general public importance certified for your lordships decision on this appeal is: in determining the value of a defendants proceeds of drug trafficking under section 4 of the drug trafficking act 1994, is it compatible with article 6(2) of the european convention on human rights to take into account drug trafficking that the judge has found proved to the criminal standard on the evidence ..... emphasis was on the supposed effect and consequences of european court of justice case-law which, he submits, requires the court, through the prism of s.3 of the human rights act, to put some different interpretation on the scheme of the drug trafficking act (or, possibly, simply to declare it incompatible, although he did not stress this aspect, since it would not have any immediate domestic effect on the order made against his ..... the assumptions in section 4(3) have no role to play since (apart from expenditure on drugs etc) they presuppose that the drug trafficker has made a profit which he has used to finance his lifestyle .....

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Mar 25 2009 (FN)

Thorner (Appellant) Vs. Majors and Others (Respondents)

Court : House of Lords

..... for my part i would prefer to keep proprietary estoppel and constructive 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 the principles of remedial constructive trusts. 21. ..... there is no reason to doubt that their common understanding was that peters assurance related to whatever the farm consisted of at peters death (as it would have done, barring any restrictive language, under section 24 of the wills act 1837, had peter made a specific devise of steart farm). ..... he went on (in para 132, which contained a review of the expert evidence on farm finance and management) to reject the submission that david had actually done less than he was asserting at trial. ..... for a short time david kept some horses and calves there but in 1987 he allowed his brother kevin (who had a young family) to take over the use of this land. ..... it should be noted, however, that paragraph 20 of the amended particulars of claim had claimed, in the alternative, an equity which should be satisfied in such manner as the court thinks just". 14. ..... that view was expressed by slade lj in jones v watkins (26 november 1987, unreported). .....

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