Court : House of Lords
lord hoffmann my lords, 1. the method of computing trading profits for the purposes of income and corporation tax has been settled for many years. first you compute the profits on a basis which gives a true and fair view of the taxpayer's profits or losses in the relevant period. then you make any adjustments expressly required for tax purposes, such as adding back deductions which the taxing statute forbids. the classic formulation of this 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 gives a true and fair view, subject to any adjustment required or authorised by law in computing profits for those purposes." 2. although the requirement that the initial computation shall give a true and fair view involves the application of a legal standard, the courts are guided as to its content by the expert opinions of accountants as to what the best current accounting practice requires. the experts will in turn be guided by authoritative statements of accounting practice issued or adopted by the accounting standards board, which are given statutory recognition by section 256 and paragraph 36a of schedule 4 of the companies act 1985. 3. the dispute in these appeals concerns the computation of the trading profits of mars uk .....
Tag this Judgment!Court : House of Lords
..... appropriate measures, particularly in the field of training of law enforcement authorities and other bodies, and in the fields of education, culture, information, media and public awareness raising, with a view to preventing terrorist offences and their negative effects while respecting human rights obligations as set forth in, where applicable to that party, the convention for the protection of human rights and fundamental freedoms, the international covenant on civil ..... ." the council of europe convention on the prevention of terrorism of 16 may 2005, recalling in its preamble "the need to strengthen the fight against terrorism and reaffirming that all measures taken to prevent or suppress terrorist offences have to respect the rule of law and democratic values, human rights and fundamental freedoms as well as other provisions of international law, including, where applicable, international humanitarian law", went on to provide: "article 3 - ..... that the statements in question are sought to be relied upon not to convict the appellant of any offence but rather to found such suspicion and belief as would justify his continued detention under section 23 ..... the court of appeal's decision in r v mullen [2000] qb 520 were similar to those in bennett, save that a fair trial had already taken place and mullen had already been convicted of very serious terrorist offences, and sentenced to 30 years' imprisonment, before he was alerted to the misconduct surrounding his abduction from zimbabwe .....
Tag this Judgment!Court : House of Lords
..... parliament has gone to some lengths to avoid a procedure which crosses the criminal boundary: there is no assertion of criminal conduct, only a foundation of suspicion; no identification of any specific criminal offence is provided for; the order made is preventative in purpose, not punitive or retributive; and the obligations imposed must be no more restrictive than are judged necessary to achieve the preventative object of the order. ..... more significant in most cases are the second and third engel criteria, the nature of the offence and the degree of severity of the penalty that the person concerned risks incurring. ..... the secretary of state submits that there is in proceedings for a non-derogating control order no charge of an offence against the criminal law (in the french text no "accusation en mati re p nale"). ..... " the article continues in paragraphs (2) and (3) to identify certain rights specific to those who have been charged with a criminal offence. .....
Tag this Judgment!Court : House of Lords
..... " having thus explained and vindicated the right of juries to give exemplary damages, "for example's sake and to prevent such offences in future," he nevertheless in other parts of his work seeks to put upon it an arbitrary and illogical limitation by confining it to actions in form of tort , as though a breach of contract, which of course is in itself an actionable wrong, might not be committed with accompanying ..... 351, in breach of promise of marriage cases the jury were told that they could give damages "for example's sake to prevent such offences in future. .....
Tag this Judgment!Court : House of Lords
..... section 11(7)(b) provided that, if the procession took a different route from the one specified in the notice, any organiser or organisers would be guilty of an offence, unless he or they did not know of, and neither suspected nor had reason to suspect, the difference of route. 39. ..... (7) where a public procession is held, each of the persons organising it is guilty of an offence if (a) the requirements of this section as to notice have not been satisfied, or (b) the date when it is held, the time when it starts, or its route, differs from the date, time or ..... (7) where a public procession is held, each of the persons organising it is guilty of an offence if (a) the requirements of this section as to notice have not been satisfied, or (b) the date when it is held, the time when it starts, or its route, differs from the date, time or ..... similarly, it is assumed that an organiser could be guilty of an offence under section 11(7)(a) even though the route would not have been determined by the time any notice ..... (9) to the extent that an alleged offence turns on a difference of date, time or route, it is a defence for the accused to prove that the difference arose from circumstances beyond his control or from something done with the agreement of a ..... (9) to the extent that an alleged offence turns on a difference of date, time or route, it is a defence for the accused to prove that the difference arose from circumstances beyond his control or from something done with the agreement of a .....
Tag this Judgment!Court : House of Lords
lord hailsham of st. marylebone my lords, we are all agreed that this appeal from decisions of master waldman and sheen j. refusing leave to defend under rsc 0.14 fails on the facts for the reasons given by my noble and learned friends to which personally i have nothing to add. the appellants have failed to raise a triable issue. nevertheless, though they arrive in your lordships' house by an unusual route, the proceedings do raise an interesting and important general question of principle relating to the extent and nature of the law of frustration which has long been debated and which, since the matter has reached this stage and has been fully argued, should now be decided by your lordships' house. this question is the applicability of the law of frustration to leases and agreements for a lease. the question is discussed at length in cricklewood property and investment trust ltd. v. leightons investment trust ltd. [1945] a.c. 221 by the decision of which in the court of appeal, master waldman and sheen j. rightly considered themselves bound, with the result that, in dismissing the appeal from master waldman, sheen j. gave his certificate under section 12 of the administration of justice act 1969, and so, for the first time in my experience, an order 14 summons bypasses the court of appeal and " leapfrogs " directly to the appellate committee of the house of lords. before i reach a discussion of the point of law it is necessary that i fill in the factual background. this .....
Tag this Judgment!Court : House of Lords
..... it was accepted by the crown that for there to be an offence (then under section 34 of the air force act 1955) the order in question must not have been an order to do something which was unlawful in domestic or international law. ..... the first was by the special investigation branch of the royal military police, with a view to discovering whether a person subject to military discipline had committed an offence under military law. ..... hence the uks international criminal court act 2001 only provides for the arrest and surrender of people accused of genocide, crimes against humanity and war crimes, which are also made offences in domestic law. .....
Tag this Judgment!Court : House of Lords
..... either the agency, or both smirnoff and linwoods, were guilty of a (not very serious) criminal offence in employing her without a certificate or evidence that she had applied for one: reg 9. 51. ..... she did not commit a criminal offence under the regulations, but the consequences for her were much more serious. ..... that, subject to various exceptions which do not apply to this case, an employer who employs an accession state worker requiring registration during a period in which the employer is not an authorised employer in relation to that worker shall be guilty of an offence. 15. .....
Tag this Judgment!Court : House of Lords
..... the officers might well be indictable for the common law offence of misconduct in public office: see attorney general's reference (no 3 of 2003) [2004] ewca crim 868, [2005] qb 73. .....
Tag this Judgment!Court : House of Lords
..... united states in woodson v north carolina (1976) 428 us 280, 304: a process that accords no significance to relevant facets of the character and record of the individual offender or the circumstances of the particular offence excludes from consideration in fixing the ultimate punishment of death the possibility of compassionate or mitigating factors stemming from the diverse frailties of humankind. ..... of cypruss statement that, in exercising the discretionary power to release life sentence prisoners, the president took into account: the nature of the offence, the amount of time a prisoner had already served and any exceptional or compassionate grounds for early release. ..... the central issue in this appeal is whether the extradition of a person alleged to have committed an offence for which the mandatory penalty is a sentence of imprisonment for life without eligibility for parole would be in breach of article 3 of the european convention for the protection of human rights ..... of this case, it could not be said that a sentence of life without parole would be so grossly disproportionate to the offence as to meet the heightened standard for contravention of article 3 in its application to extradition cases. ..... view is strengthened if, as in this case, the offence was one which might have attracted the same penalty ..... it treats all persons convicted of a designated offence not as uniquely individual human beings, but as members of a faceless, undifferentiated mass to be subjected to the blind .....
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