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Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 chapter i preliminary Sorted by: recent Court: house of lords Page 1 of about 29 results (0.322 seconds)

Dec 10 2008 (FN)

Earl Cadogan (Appellant) Vs. Pitts and Another (Respondents) and One O ...

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 .....

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Apr 29 2009 (FN)

R Vs. Jtb (Appellant) (on Appeal from the Court of Appeal Criminal Div ...

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 .....

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Feb 04 2009 (FN)

Marks and Spencer Plc (Appellants) Vs. Her Majestyand#8217;s Commissio ...

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 .....

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Nov 26 2008 (FN)

R (on the Application of Jl) (Respondent) Vs. Secretary of State for J ...

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. .....

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Oct 22 2008 (FN)

R (on the Application of Bancoult) (Respondent) Vs. Secretary of State ...

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 .....

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Jul 30 2008 (FN)

R (on the Application of Baiai and Others) (Respondents) Vs. Secretary ...

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 .....

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Jun 18 2008 (FN)

In Re P and Others (Ap) (Appellants) (Northern Ireland)

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 .....

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Jun 18 2008 (FN)

R Vs. Davis (Appellant) (on Appeal from the Court of Appeal (Criminal ...

Court : House of Lords

..... the subject of express statutory authorisation, in sections 23-28 of the criminal justice act 1988 and sections 114-126 of the criminal justice act 2003 and, for instance, sections 31a to l of the jamaican evidence act 1843, as amended (considered in grant v the queen). none of these statutory provisions permits the ..... contexts, as containing absolutely inflexible rules. the position in international criminal courts 91. it is also relevant to consider the framework governing and the case-law generated by the activities of international courts established under the aegis of the united nations. the framework, common to the international criminal tribunal for the ..... europe, where evidence was received under a veil of secrecy and the door was left wide open to mendacity, falsehood, and partiality. the common law right to be confronted by ones accusers was included within the colonial constitutions of several north american colonies (among them massachusetts, new hampshire, north carolina .....

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May 21 2008 (FN)

R Vs. Asfaw (Appellant) (on Appeal from the Court of Appeal (Criminal ...

Court : House of Lords

..... in 1990. and in canada a financial penalty of up to can$ 3,200 per improperly-documented passenger may be imposed under the immigration act 1976, as amended. as long ago as 1986, a total of 541 airlines were each fined can$1,000 by the canadian authorities for not demonstrating sufficient ..... 48. in a memorandum of good practice endorsed by the association of chief police officers, the immigration and nationality directorate, the crown prosecution service and the law society representing defence solicitors (third draft, 8 march 2000), it was recognised that criminal offences giving rise to the question whether the protection afforded by article ..... (1) deals with documents for travel outside the state and so is more immediately relevant for present purposes: the contracting states shall issue to refugees lawfully staying in their territory travel documents for the purpose of travel outside their territory, unless compelling reasons of national security or public order otherwise require, and .....

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Apr 23 2008 (FN)

Ashley (Fc) and Another (Fc) (Respondents) Vs. Chief Constable of Suss ...

Court : House of Lords

..... pc sherwood in shooting the deceased committed that tort. the course of the litigation 10. the documents before the house include a lengthy document entitled draft re-amended particulars of claim in which the torts i have referred to are pleaded in considerable detail. the ashleys version of the shooting is given in para 31 and ..... the administrators of his estate. they began another action against the chief constable in october 2002. in part, by virtue of section 1 of the law reform (miscellaneous provisions) act 1934 (the 1934 act), they sought damages for, inter alia, battery (trespass to the person) and, in particular, for the deceaseds pain and suffering in the ..... . the excepted causes of action were defamation, seduction, enticing away a spouse, or adultery. the latter three excepted causes of action were later removed by amendment but a cause of action for defamation remains an exception and cannot survive the death of the alleged defamer or the defamed. in addition, the 1934 .....

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