Court : House of Lords
..... a prudent purchaser might reasonably require (see for instance inheritance tax act 1984, sections 160 and 168; taxation of chargeable gains act 1992, sections 272(1) and (2) and 273(3)). 35. in the leasehold reform act 1967 (the 1967 act), in both its original and its amended forms, parliament has adopted a statutory test of open market value, ..... the issue of whether hope value should be taken into account in the deferment rate which valuers customarily use (and indeed whether this is a question of law, or a matter within a valuers professional judgment) can be seen as symptomatic of the confusion. 36. the second particular matter giving rise to difficulty ..... some lesser (but unspecified) interest in reversion on their leases. with all respect to my noble and learned friends expertise in this part of the law, i cannot understand how he is able to distinguish between participating and non-participating tenants when the statutory assumption of exclusion from the market applies to tenants .....
Tag this Judgment!Court : House of Lords
..... [her]", the local authority "in whose area [she] is ordinarily resident" becomes liable, under sections 21(1)(a) and 24(1) of the national assistance act 1948 ("the 1948 act") as amended, to "make arrangements for providing residential accommodation" for her. by virtue of section 21(5), "accommodation" in this context extends to such "board and ..... health and others, caring for people: community care in the next decade and beyond (1989) (cm 849). to this end, section 26 of the 1948 act was amended to allow them to place residents with private providers as well as with voluntary organisations. the charging arrangements remained broadly the same, primary liability remaining with the ..... of care and accommodation to be regarded? the house was taken to the history and amendments of the 1948 act and to the more remote background of the poor law abrogated by section 1 of that act. mr pannick submits that the act gave effect to an essential duty of the state to provide care and accommodation for .....
Tag this Judgment!Court : House of Lords
..... -h and 738f-g). 220. by a majority (lord goff and lord woolf dissenting) the house refused to award compound interest in equity. the majority felt that any amendment of the law was a matter for parliament: cf per lord browne-wilkinson at pp. 717g-718c, lord slynn at pp.718h-719a and lord lloyd at pp.738d-741g, especially at ..... compound interest (with the rate or rates and appropriate rests to be determined later if the parties could not agree) and his decision was upheld (subject to a small drafting amendment) by the court of appeal ([2005] stc 687). that is the issue which is now before your lordships' house. 157. the quantification issue is only one of several ..... 2003 (and so not applicable to the subject-matter of this appeal), s.320 of the finance act 2004 in fact means that the provisions of s.32(1)(c) of the limitation act 1980 no longer apply to mistakes of law relating to a taxation matter under the care and management of the revenue. so the existence of a six year limitation .....
Tag this Judgment!Court : House of Lords
..... power was to be contrasted with the powers to recover unpaid tax that were now available to the commissioners in terms of sections 55a and 77a of the act, as amended. 22. the court of appeal did not, of course, question the fundamental constitutional principle. ample support for it is to be found in the authorities. ..... statute of frauds 1677 (re-enacted in a partial and amended form in section 40 of the law of property act 1925, which has now been replaced by section 2 of the law of property (miscellaneous provisions) act 1989). the basis of the doctrine and the consequent development of the law of part performance was explained by lord selborne lc in maddison ..... to extend, the tax system. such a claim is in my view outside the language and mischief of article 4. article 4 aims to prevent the levying of taxation for which there is no parliamentary authority, not the recovery of compensation for wrongdoing causing the loss of monies belonging or due to the commissioners. 128. the statutory .....
Tag this Judgment!Court : House of Lords
..... [2006] stc 606 held that section 247 infringed this provision because it subjected an enterprise in the uk, namely the subsidiary of a us or japanese parent, to taxation (namely, payment of act) which a similar enterprise, namely a subsidiary of a uk parent, would (if they had made an election) not have had to pay. 8. the next ..... were seeking a remedy. i am far from satisfied it was necessary for them to do this. but despite this park j gave them the necessary leave to amend and, if amendments were desirable, then i would have thought park j had a discretion to give the leave which he did. however, his decision was overruled by the court ..... these are based on a model drafted by the organisation for economic cooperation and development ("oecd") and contain a standard article prohibiting various forms of discrimination by the tax laws of the one contracting state against nationals or residents of the other. the denial of a right of election on the ground that the parent company is not resident .....
Tag this Judgment!Court : House of Lords
..... biot. the order was also expressed to reserve to her majesty full power to make laws from time to time for the peace, order and good government of [biot] (including, without prejudice to the generality of the foregoing, laws amending or revoking this order)". in 1976 aldabra, desroches and farquhar were returned to the seychelles ..... sir sydney placed great reliance upon a statement of evatt j in trustees executors and agency co ltd v federal commissioner of taxation (1933) 49 clr 220, 234 that the question was whether the law in question can be truly described as being for the peace, order and good government of the dominion concerned. but ..... government. the united kingdom therefore made the british indian ocean territories order 1965 si no 1920 (the biot order) which, under powers contained in the colonial boundaries act 1895, detached the chagos archipelago (and some other islands) from the colony of mauritius and constituted them a separate colony known as biot. the order created .....
Tag this Judgment!Court : House of Lords
..... then invited to withdraw her claim for judicial review but she chose to pursue her challenge. 5. although enacted nearly 60 years ago, the marriage act 1949, amended from time to time since, remains the primary statute governing the solemnisation of marriages in england and (very largely) wales. it draws a sharp distinction ..... complained of difficulties they encountered at the french consulate general in istanbul in obtaining a certificate of capacity to marry. to preclude marriages of convenience, french law provided for the issue of a certificate, to be granted on application to state counsel (in nantes, in the case of french citizens residing abroad). ..... obtain entry into the netherlands. the applicants complaint to the commission under article 12 was rejected as manifestly ill-founded. it was accepted that the law could prevent marriages of convenience between dutch citizens and aliens for immigration purposes. the obligation to submit a statement was not objectionable. this case is in .....
Tag this Judgment!Court : House of Lords
..... interests of the community as a whole of which gillen j spoke? he was right to say that a proposal a year or two ago to amend the law by removing the requirement of marriage generated a great deal of passion. people were concerned that it would send a signal that the institution of marriage ..... , despite its long duration, fundamentally different to that of a married or civil partnership couple. 133. shackell and burden were decisions in the context of taxation and social benefits, where the right to which the alleged discrimination related was the right to protection of property provided under article 1 of protocol no. ..... affidavit exhibited a consultation paper, adopting the future issued by the department in july 2006 (under the transitional constitutional arrangements set up by the northern ireland act 2006). the consultation paper is an impressively thorough document. under the heading eligibility to adopt it made the following observations: 3.36 the current eligibility .....
Tag this Judgment!Court : House of Lords
..... . to answer this question a broader inquiry is called for. 8. the legislative history may be taken to begin with the lunacy acts amendment act 1889. section 12(1) rendered any person acting in pursuance of the act immune from civil or criminal liability in any proceedings "whether on the ground of want of jurisdiction, or on any other ground, ..... met to obtain leave remained the same. 10. section 60 of the mental health (amendment) act 1982 made no amendment to section 141(1) of the 1959 act. thus the qualified immunity of those acting pursuant to the act was preserved. but section 141(2) was amended in two respects. first, while leave to bring civil proceedings in relation to anything done ..... 394. in r v pearce (1980) 72 cr app r 295 a lack of consent by the attorney general, required by section 4(3) of the criminal law act 1977, as amended, led to the quashing of the conviction. 15. while, as already noted, the restriction on access to the court in section 141 was the subject of criticism .....
Tag this Judgment!Court : House of Lords
..... (5). issue (2) asks the question whether dmg made its payments of act under a mistake of law. issue (5) asks whether dmg can bring its cause of action within section 32 (1) (c) of the 1980 act. as to issue (5) i would respectfully venture an amendment to lord walker's description of the issue. lord walker has suggested that ..... legislation of a member state, such as that in issue in the main proceedings, to afford companies resident in that member state the possibility of benefiting from a taxation regime allowing them to pay dividends to their parent company without having to pay advance corporation tax where their parent company is also resident in that member state, ..... true, as lord goff observed (at p 171g), woolwich was 'convinced that the demand [was] unlawful' whereas here mr thomason, dmg's head of taxation, believed that the company was in law bound to make the payments (precisely, indeed, as lord scott would hold to be so). but i fail to see why the question whether monies are paid .....
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