Court : UK Supreme Court
..... tax law. it was about the general law: in the first case about the effect of section 31 of the trustee act 1925, and in the other two about the effect of the rule against perpetuities. 19. in vestey the trustees of a large settlement made by lord vestey and his brother sir edmund vestey exercised their discretion over the allocation of income ..... revenue and any persons who, not being purchasers for value without notice, have received distributions from the snt. the statutory charge under section 257 of the inheritance tax act 1984 would prima facie give the revenue a proprietary claim against such third parties. for these reasons i would reject the revenue's second new point also. ..... v holt. there would have been nothing artificial or abusive about mrs pitt establishing the snt so as to obtain protection under section 89 of the inheritance tax act 1984. there was a considerable delay in the commencement of the proceedings, but the revenue do not rely on the delay. they do rely on rescission .....
Tag this Judgment!Court : UK Supreme Court
..... validly in certain sales promotions owned and operated by eurofinance sa. the trustees were to hold the capital and income of tct for the beneficiaries and subject thereto for eurofinance sa as beneficiary in default. the promotion, known ..... agreeing)) was based exclusively on the statutory power to assist foreign insolvency proceedings under section 426 of the insolvency act 1986, but lord hoffmann (with whom lord walker agreed) also considered that such a power existed at common law ..... ), the institut de droit international (1888-1912) and the hague conference on private international law (1904): nadelmann, op. cit. pp 299 et seq. 22. in more modern times, the european convention on certain international aspects of bankruptcy (the ..... not regarded as being "civil and commercial matters." thus the 1961 convention with the federal republic of germany of 1961 (the reciprocal enforcement of foreign judgments (germany) order) (si 1961/1199) provided in article i(6) that the expression "judgments .....
Tag this Judgment!Court : UK Supreme Court
..... trustee bank, to be financed from contributions and savings by pilgrims (hujjaj) and philanthropists, as well as by any income from investments or property. the ordinances also assigned functions within the trust to various public officers. they prescribed, in particular ..... see also article 36(1)(a)(i)). articles v and vi of the european convention on international commercial arbitration of 1961 also preserve the respective rights of the tribunal and of the court to consider the question of the jurisdiction of ..... that during the lifetime of the agreement the government continued itself to handle matters relating to the agreement and to act and conduct itself in a way which confirmed that it regarded the agreement as its own. government officials were actively ..... to me inherent in its very constitution, and indispensably necessary to the discharge of any of its duties": moore, op cit, vol.3 (1898), p 2278. the principle has been recognised by the permanent court of international justice and the .....
Tag this Judgment!Court : UK Supreme Court
..... to exist, and that iraq will reassert its full sovereignty" (article 2). it noted that the presence of the coalition force was at the request of the incoming interim government (as set out in correspondence between the iraqi prime minister and the united states secretary of state annexed to the resolution) and reaffirmed the authorisation for ..... responsibility. i do not think that courts should subscribe to a view that all military service involves "lions led by donkeys" (alan clark's words in his 1961 work, the donkeys: a history of the british expeditionary force in 1915, the inspiration for joan littlewood's oh, what a lovely war!). that may or may ..... state. thus a state cannot, without the consent of the territorial sovereign, perform official acts in a foreign state or carry out official investigations in the foreign state. the inability of a foreign state to claim, directly or indirectly, its taxes in england is sometimes put on the basis that it is an illegitimate extension of its .....
Tag this Judgment!Court : US Supreme Court
..... in judgment), lest superficially fair procedures be permitted to destroy the enjoyment of life, liberty, and property, poe v. ullman , 367 u. s. 497 , 541 (1961) (harlan, j., dissenting), and the clause s prepositional modifier be permitted to swallow its primary command. procedural guarantees are hollow unless linked to substantive interests; and no amount ..... any kind in the courts of the state; to take, hold and dispose of property, either real or personal; and an exemption from higher taxes or impositions than are paid by the other citizens of the state; may be mentioned as some of the particular privileges and immunities of citizens, which ..... several of these treaties identify liberties enumerated in the constitution as privileges and immunities common to all united states citizens. for example, the louisiana cession act of 1803, which codified a treaty between the united states and france culminating in the louisiana purchase, provided that the inhabitants of the ceded territory .....
Tag this Judgment!Court : UK Supreme Court
..... with jewson to bear those liabilities. 2. that issue depends primarily on the correct construction and application of chapter 3d of the income tax (earnings and pensions) act 2003 ("itepa 2003") as inserted by the finance act 2003, schedule 22. chapter 3d consists of only three sections which are, by comparison with other chapters in part 7 of ..... benefits are taxable as emoluments only if they can be converted into money, but that if convertible they should be taxed when first acquired. that principle was stated by lord radcliffe in abbott v philbin [1961] ac 352, 379: "i think that the conferring of a right of this kind as an incident of service ..... which regulate the inevitable overlaps between different chapters. it is regrettable that itepa 2003, which came into force on 6 april 2003 and was intended to rewrite income tax law (as affecting employment and pensions) in plain english, was almost at once overtaken by massive amendments which are in anything but plain english. 8. this .....
Tag this Judgment!Court : US Supreme Court
..... higher office -- were callously unaware and insensitive of constitutional overtones in legislation of this type. the answer, of course, is that, in 1961, in 1965, and in 1970, these elected representatives of the people -- far more conscious of the temper of the times, of the ..... 1965 [ footnote 5/1 ] -- -- -- vermont. . . . . 1965 [ footnote 5/2 ] -- -- -- west virginia. . -- 1965 -- -- iowa . . . . . . -- 1872 1878 1965 oregon . . . . . -- 1914 1920 1964 michigan . . . . 1847 [ footnote 5/3 ] 1963 -- -- delaware . . . . -- 1958 1961 -- alaska . . . . . -- 1957 -- -- hawaii . . . . . -- 1957 -- -- south dakota . -- 1915 1939 -- kansas . . . . . -- 1907 1935 -- missouri . . . . -- 1917 1919 -- tennessee. . . . 1915 [ footnote 5/4 ] -- 1919 -- washington . . . -- 1913 1919 -- arizona. . . . ..... 91-452, tit. xi, 1102(a), 84 stat. 956, 18 u.s.c. 844(f)(i); act of aug. 28, 1965, 79 stat. 580, 18 u.s.c. 1751; act of sept. 5, 1961, 1, 75 stat. 466, 49 u.s.c. 1472(i). see also opinion of mr. justice .....
Tag this Judgment!Court : US Supreme Court
..... not comply, to mandamus the state supreme court to do so. and matthews v. handley, 361 u. s. 127 , affirmed a refusal to strike down the state's gross income tax statute -- urged on the ground that the legislature was malapportioned -- that had rested on the adequacy of available state legal remedies for suits involving that ..... reapportionment. tenn.s.j., 1955, 224; but see id. at 1403. similarly, in 1961, the house directed the state legislative council to study methods of reapportionment. acts of 1961, h.j.res. no. 65. [ footnote 11 ] twelfth census of the united states, 1900, population (part 1) 39 (1901); (part 2) 202 ..... an enumeration of qualified voters and to use the federal census of 1910 as the basis. acts of 1911, s.j.res. no. 60, p. 315. similarly, in 1961, the senate called for appointment of a select committee to make an enumeration of qualified voters. acts of 1961, s.j.res. no. 47. in 1955, the senate called for a study of .....
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