Court : House of Lords
..... property of which the disponer has entirely divested himself. 43. so the very wide definition of "settlement" in section 660g(1) of the income and corporation taxes act 1988 (as amended) has a long and fairly complicated pedigree. it is in striking contrast to the definition of "settlement" which applied (through its 80-year life) under the ..... may not. if combined with low salaries and high dividends, as things stand at present, the arrangement will always result in lower national insurance contributions and lower income taxation. but as i understand it, the revenue is anxious to catch only one of the following examples: (i) they may expect that each will make a ..... it seems a somewhat outdated expression which smacks of condescension. however, in the light of the judicial decisions on these provisions, it seems to me that the law is now tolerably clear and sensible, and, particularly given the need for clarity and the room for difficulties in this area, it would be inappropriate to risk .....
Tag this Judgment!Court : House of Lords
..... i must now go to the regulations in much more detail. but before exploring their intricacies i should draw attention to the very important distinction which community environmental law makes between "disposal" and "recovery". disposal means, in colloquial terms, getting rid of rubbish as something worthlesstypically by landfill or by incineration. recovery ..... by united utilities, are fully and clearly described in the judgments of the trial judge (nelson j [2006] env lr 32) and the court of appeal (laws lj, with whom sir anthony clarke mr and smith lj concurred [2006] env lr 42). an abbreviated description is therefore sufficient. "waste water" is the industry ..... parliament and the council; your lordships are concerned with the text as amended down to 1996.) 8. the appellant united utilities water plc ("united utilities") is a statutory water undertaker and a sewerage undertaker within the meaning of the water industry act 1991. it provides these services to about 2.9m houses and businesses .....
Tag this Judgment!Court : House of Lords
..... investigation, from outside the prison service may be commissioned by ministers or the director general. such investigations are beyond the scope of this order. this direction requires amending so as to require, at the least, an independent investigation in the case of a near-suicide that results in serious injury. 47. the investigation into ..... . in the present case the house is concerned with the obligations on the prison service which derive from article 2 of the european convention. like the common law, convention law draws a distinction between prisoners and individuals who are at liberty: pretty v united kingdom (2002) 35 ehrr 1, 29-30, para 41. in edwards ..... to secure accountability in practice as well as in theory, maintain public confidence in the authorities adherence to the rule of law and prevent any appearance of collusion in or tolerance of unlawful acts. it must be accepted in this connection that the degree of public scrutiny required may well vary from case to case. .....
Tag this Judgment!Court : House of Lords
..... the two orders for costs in the proceedings in delaware - the only judgment and orders that are at issue in these proceedings. in due course fennoscandia amended answer 10 in their defences to refer to the undertaking. 12. in the hearing before this house mr mitchell qc acknowledged that any breach of their ..... medical staff were understandably apprehensive and wanted reassurance about the position in scotland. therefore, although there was no opposition, as such, in the proceedings, the law hospital case raised an issue of importance for many others besides the particular parties involved. lord clyde accordingly regarded the issue of civil liability which has been ..... to enforce the american orders and judgment in future. he was, however, himself unable to envisage any circumstances whatsoever in which the court of session, having acted on the irrevocable undertaking, would ever allow it to be withdrawn and the orders and judgment to be enforced against mr clarke in scotland. mr mitchell also .....
Tag this Judgment!Court : House of Lords
..... them). the contract was for the construction of fifty-nine apartments on a site at duke street, castlefield, manchester. the completion date (as agreed by a subsequent amendment) was 18 october 2004, and liquidated and ascertained damages (known as lads) were agreed at 13,000 per week or part thereof. 25. clause 25 of the ..... otherwise. 45. in my view, far from providing otherwise, the contractual provisions support this conclusion. as already mentioned, there is the policy (reflected in the 1996 act) that the parties should know in advance where they stand. the contractors case appears to me to be inconsistent with that policy. not merely could neither ..... by deductions from stage payments, a course of action which can sometimes put unfair pressure on a contractor who is already having liquidity problems. 16. the 1996 act sought to achieve these aims by two means: by ensuring that building contracts include some basic provisions about stage payments and deductions from stage payments; and by .....
Tag this Judgment!Court : House of Lords
..... told the basis of this statement. the judge found that mr thorpe must have been "at least a trespasser" by the law of new york. it may be that, under the first amendment, he was entitled to publish in new york notwithstanding the circumstances in which the photographs were obtained. but that does not ..... damage on the claimant, is liable to the claimant. no reason was given, and none is discernible, for this fundamental extension of the law. why should a defendant, acting wholly lawfully, be liable in such a case, although the use of unlawful means is a prerequisite of liability if he intentionally inflicts damage in any ..... customers were completed on the instructions of the receivers. 208. meanwhile the liquidators were questioning the validity of the receivers' appointment. in october 1995 obg, acting by its liquidators, started these proceedings claiming a declaration that the appointment was invalid and consequential relief including damages. in august 1997 the settlement negotiated by the .....
Tag this Judgment!Court : House of Lords
..... national legislature had failed to transpose the sixth directive correctly; during the later period the national legislation had been corrected but the commissioners continued to apply the law incorrectly (the amendment had in fact been made to meet a rather different point). 9. the final complication is that both of mandss claims were threatened with being ..... which forms an integral part of the proper functioning and the uniform interpretation of the common system of vat, applies to the whole of the period of erroneous taxation at issue in the main proceedings. as the court has had occasion to point out, the maintenance of exemptions or of reduced rates of vat lower than the ..... c-288/94) [1997] qb 499; [1996] stc 1359. this was despite an amendment made in 1992 to section 10(3) of the value added tax act 1983, which was intended to correct an error in transposing the sixth directive into national law. mands claimed repayment of 2.8m, part of it in respect of vouchers issued before the .....
Tag this Judgment!Court : House of Lords
..... of birkenhead in r (jackson) v attorney general [2006] 1 ac 262, 292 of similar proposed but unsuccessful amendments to what became section 2 of the parliament act 1911: these ministerial statements [resisting the amendments] are useful in practice as confirmatory evidence of the object sought to be achieved by section 2. transparency requires this ..... the defendants guilty knowledge had to be proved by evidence and could not be inferred from the mere commission of the act, and this became an established principle of law. 17. the common law thus drew a distinction between the capacity to commit a criminal offence, which required an ability to distinguish between right and ..... lordships. the issue 3. until the last century the criminal responsibility of children and young persons was determined by the judges, as a matter of common law. a child of under 7 was incapable of incurring criminal responsibility. this incapacity was described by the latin phrase doli incapax. between the ages of seven .....
Tag this Judgment!Court : House of Lords
..... , a resident of rugby, on 28 october 2003, was based on three grounds, the third of which need not be considered because it was abandoned by amendment on 12 march 2004. the first was a discrete point on the european council directive of 27 june 1985 on the assessment of the effects of certain ..... number of documents emanating from different sources. the application itself, emanating from the applicant as the eia directive requires, was perfectly adequate. remedy for breach of common law duty of consultation 62. that brings me, finally, to the question of whether the judge and the court of appeal were right to refuse relief for the ..... introduced by the pollution prevention and control (england and wales) regulations si 2000/1973 (the regulations). these regulations were made under the pollution prevention and control act 1999, mainly to enable the uk to give effect to the european council directive 96/61/ec of 24 september 1996 concerning integrated pollution prevention and control ( .....
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