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Judgment Search Results Home > Cases Phrase: finance act 2007 section 12 amendment of section 35 Sorted by: old Court: house of lords Page 10 of about 271 results (0.284 seconds)

Jul 26 2006 (FN)

In Re G (Children) (Fc)

Court : House of Lords

..... the expense of the overall picture of what would be best for these children. although she twice referred to the "checklist" of relevant factors in section 1(3) of the 1989 act, had she gone through the evidence relating to each of those factors systematically, giving proper weight to the children's relationship with their mother, she ..... of the evidence relating to the children's welfare, which would have led her to a different conclusion. the welfare principle and the natural parent 25. section 1(1) of the children act 1989 is clear: "when a court determines any question with respect to - (a) the upbringing of a child; or (b) the administration of ..... some undefined family connection." hence a shared residence order was made defining the time which the children would spend in each household (as provided for in section 11(4) of the children act 1989). the order requiring cg to continue to live in leicester (which she had not appealed) was expressly affirmed. (cg later described the court .....

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Oct 11 2006 (FN)

Jameel and Others (Respondents) Vs. Wall Street Journal Europe Sprl (A ...

Court : House of Lords

..... were high on the us and international agenda. on 28 september 2001 the security council passed resolution 1373 requiring all states to prevent and suppress the financing of terrorist acts. the united states made strong diplomatic efforts to secure the co-operation of sama. in the months that followed, there was much speculation and ..... and impartiality of the judiciary." the central importance of this article in the convention regime is clear beyond question, and is reflected in section 12 of the human rights act 1998. freedom to publish free of unjustifiable restraint must indeed be recognised as a distinguishing feature of the sort of society which the convention ..... different from saying that it is information which interests the public - the most vapid tittle-tattle about the activities of footballers' wives and girlfriends interests large sections of the public but no-one could claim any real public interest in our being told all about it. it is also different from the test suggested .....

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Oct 25 2006 (FN)

Deutsche Morgan Grenfell Group Plc (Respondents) Vs. Her Majesty's Com ...

Court : House of Lords

..... of the limitation rules is a matter for parliament. 68. the matter has, of course, been addressed so far as the revenue is concerned by section 320 of the finance act 2004. but there are still some loose ends. as lord goff mentioned in his concluding remarks in kleinwort benson, this is a matter for consideration ..... of law relating to a taxation matter under the care and management of the commissioners for revenue and customs: finance act 2004, section 320 (read together with section 5 of the commissioners for revenue and customs act 2005). that section, which applies only to actions brought on or after 8 september 2003, was enacted in response to the judgment ..... with reasonable diligence have discovered it." (with effect from 8 september 2003, this provision no longer applies to mistakes of law in tax cases: see section 320 of the finance act 2004.) dmg says that it did not discover its mistake until the ecj gave judgment (after the commencement of proceedings) and no amount of diligence .....

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Dec 13 2006 (FN)

Robb (Appellant) Vs. Salamis (M and I) Limited (Formerly Known as Sala ...

Court : House of Lords

..... ltd 1945 jc 69, 73, for example, commenting on the word "dangerous" in section 14(1) of the factories act 1937, lord justice clerk cooper said: "the question is not whether the occupiers of the factory knew that it was dangerous; nor whether a factory inspector had ..... 192, 195 wills j referred to as "the contingency of carelessness". that was a case about the duty to fence all dangerous parts of machinery under section 5 of the factory and workshop act 1878: see now regulation 11 of the work equipment regulations. 27. there is a good deal of subsequent authority. in mitchell v north british rubber co ..... was 50% to blame for the accident but otherwise refused the appeal: 2005 slt 523. the appellant now appeals to your lordships' house under section 32(5) of the court of session act 1988, which states that the judgment of the court of session on any appeal from the judgment of the sheriff shall be appealable to the house .....

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Mar 28 2007 (FN)

Her Majesty's Revenue and Customs (Respondents) Vs. William Grant and ...

Court : House of Lords

..... financial year. for the purposes of case i or ii of schedule d, too, the profits must be computed on an accounting basis which gives a true and fair view: finance act 1998, section 42. that much, of course, was common ground. 34. the difference of view in the court of session as to the treatment of depreciation can best be identified by ..... method is by sir john pennycuick v-c in odeon associated theatres ltd v jones (1970) 48 tc 257, 272-273 and it has now been codified in section 42(1) of the finance act 1998: "for the purposes of case i or ii of schedule d the profits of a trade, profession or vocation must be computed on an accounting basis which ..... must at some time be reflected in a profit and loss account deduction, but there is nothing to say that they must coincide. this is not surprising when section 226 of the companies act makes it clear that the overriding requirement is that the accounts shall give a true and fair view. 26. it remains only to remind your lordships of the .....

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Mar 28 2007 (FN)

Jordan (Ap) (Appellant) Vs. Lord Chancellor and Another (Respondents) ...

Court : House of Lords

..... in r(hurst) v commissioner of police for the metropolis [2007] ukhl 13, paras 39, 42-47, 60-65 the retrospectivity issue (whether based on section 6 or section 3 of the 1998 act) was resolved adversely to applicants, save where reliance can be placed on sections 7(1)(b) and 22(4) of the act, by the decision of the house in in re mckerr ..... the house in r(hurst) v commissioner of police for the metropolis [2007] ukhl 13 makes plain the answers to these questions. i summarise the answers very briefly. (1) no. the decision in mckerr precludes reliance on section 3 of the 1998 act in any inquest into a death occurring before the act came into force on 2 october 2000. (2) no. the 1998 .....

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Mar 28 2007 (FN)

Golden Strait Corporation (Appellants) Vs. Nippon Yusen Kubishka Kaish ...

Court : House of Lords

..... november 2002) the principle was invoked in the course of deciding whether a policy of life insurance had been transferred at an undervalue within the meaning of section 339 of the insolvency act 1986. the principle was again invoked in mckinnon v e survey ltd ([2003] ewhc 475 (ch), unreported, 14 january 2003), a claim against negligent ..... , but of delayed delivery. the goods, although delivered late, were received and there was no accepted repudiation. the case would not have fallen under section 51(3) of the 1893 act. the buyer made a claim for damages, based on the difference between the market price at the place of delivery when the goods should have been ..... 1363, 1370. professor sir guenter treitel qc read the court of appeal's judgment as appearing to impair this quality of certainty ("assessment of damages for wrongful repudiation", (2007) 123 lqr 9-18) and i respectfully share his concern. 24. on my reading of the seaflower (see para 19 above), i do not think the arbitrator was .....

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Apr 25 2007 (FN)

Stack (Appellant) Vs. Dowden (Respondent)

Court : House of Lords

..... . 93. there remains the question of the payment for mr stack's alternative accommodation. this matter is governed by the trusts of land and appointment of trustees act 1996. section 12(1) gives a beneficiary who is beneficially entitled to an interest in land the right to occupy the land if the purpose of the trust is to ..... . he founded his conclusion on the length and nature of their relationship, which he repeatedly referred to as a partnership, despite the fact that they had maintained separate finances throughout their time together. with the best will in the world, and acknowledging the problems of making more precise findings on many issues after this length of time, ..... from a small scale qualitative study to confirm that they do not (see g douglas, j pearce and h woodward, "dealing with property issues on cohabitation breakdown" [2007] fam law 36). but that is so whether or not there is an express declaration of trust and no-one thinks that such a declaration can be overturned, except .....

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May 02 2007 (FN)

Obg Limited and Others (Appellants) Vs. Allan and Others (Respondents)

Court : House of Lords

..... reason of some defect inadequate for the purpose; in the second case there is not a defect, there is no act at all. the section does not say that the acts of a person acting as director shall be valid notwithstanding that it is afterwards discovered that he was not appointed a director. even if ..... courts from developing the common law tort of conversion if this becomes necessary to achieve justice. 236. the receivers also drew attention to section 234(3) of the insolvency act 1986. this provision protects administrative receivers and liquidators, in the absence of negligence, from liability if they seize or dispose of property ..... which is not the property of the company. 'property' includes things in action: section 436. in welsh development agency v export finance co ltd [1992] bclc 148 the court of appeal held that 'property' in section .....

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May 23 2007 (FN)

Boake Allen Limited and Others (Appellants) Vs. Her Majesty's Revenue ...

Court : House of Lords

..... relying on the legislative history of section 788 of the 1988 act, namely section 347(1) of the income tax act 1952, sections 39(1) and 64(1) of the finance act 1965, section 497(1) of the income and corporation taxes act 1970, and section 100(1) of the finance act 1972. in effect, he said that the reference in section 788(1)(b), and therefore in section 788(3)(a), of the ..... . for good measure, the court of justice has decided in test claimants in the thin cap group litigation v comrs of inland revenue (case c-524/04) (unreported) 13 march 2007 that in the case of legislation which is "targeted" only at relations within a group of companies in which the parent had "a definite influence" on the subsidiary, article 56 .....

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