Court : House of Lords
..... relevant in this connection: the functions of the commissioners, the remedial rights given to the commissioners, and the procedural and similar stipulations relating to such rights. the claim based on unpaid output tax: the commissioners functions 178. the contents of para 1 of schedule 11 changed in 2005, and, although it makes no difference to my conclusion, the relevant ..... it has received, and the third sale made by the buyer from the missing trader", is a zero rated sale of the goods back to the original vendor. this seller, who has paid vat to the missing trader", then claims back from the revenue as input tax the amount of the vat paid to the missing trader. the invoices ..... government under article 27(1) to combat missing trader intra-community fraud. its core is to be found in section 55a(3) by which the purchaser rather than the seller is liable to account for and pay the vat on the supply. it applies to goods of a description specified in an order made by the treasury. in june .....
Tag this Judgment!Court : House of Lords
..... case presents singular features. when an agent is charged with the custody and disposal of goods in bulk, the ledgerising of those goods, and the accounting for the balance thereof unpaid for in cash or unaccounted for by way of invoice, checks his intromissions and discloses in, say, monthly or quarterly periods the deficiencies in his stock. such disclosure would put ..... agree with the language of lord low upon this point: of course, the allowance of credit is entirely in favour of the buyer. it would be much better for the seller every time to get his money down in exchange for the goods, and i can see nothing in the fact that the practice of the pursuers was to give credit .....
Tag this Judgment!Court : House of Lords
..... provisional assumptions that specific performance is available and that the contract will in due course be completed, if necessary by the court ordering specific performance. in the meantime, the seller is entitled to enjoyment of the land or its rental income. the provisional assumptions may be falsified by events, such as rescission of the contract (either under a ..... assert that interest if anything should be done in derogation of it". similarly in rayner v preston (1881) 18 ch d 1, 6, cotton lj said: "an unpaid vendor is a trustee in a qualified sense only, and is so only because he has made a contract which a court of equity will give effect to by transferring ..... the sale of land being (in general) enforceable by the equitable remedy of specific performance. if and so long as the contract is enforceable in that way, the seller becomes in some sense a trustee for the buyer; the buyer has an equitable interest of some sort in the subject-matter of the contract; and the contract (if .....
Tag this Judgment!Court : House of Lords
..... exhibiting the name business and address of the advertiser. condition 8 reads as follows: in the event of an instalment or part thereof being due for pay-merit, and remaining unpaid for a period of four weeks or in the event of the advertiser being in any way in breach of this contract then the whole amount due for the 156 ..... refer first to contracts for the sale of goods which were touched on in the course of the debate, for the reason that one of the remedies provided to the seller by the sale of goods act is an action for the price. this, however, applies only in two cases. one is where the property in the goods has passed to ..... to sell future, or unascertained goods in this case there can be no appropriation of, and therefore passing of property, in the goods without the assent of both buyer and seller. if therefore the buyer repudiates the contract before appropriation, or refuses his assent to appropriation, there can be no passing of property. the .....
Tag this Judgment!Court : House of Lords
..... of the agreement, the claiming partner had committed himself to complete a purchase of another property which he was unable to complete on time, so becoming liable to pay his seller the interest for non-completion. 213. in the president of india v. la pintada co. nav. sa [1985] ac 104, the house re-affirmed the principle in ..... extent the law remains out-of-step with everyday life in the 21st century. in the first half of the 19th century the common law adopted a restrictive rule: unpaid debts do not carry interest, either compound or simple. this was an exception to the ordinary common law principles applicable to recovery of damages for breach of contract. 54 ..... for this period. sempra's financial losses caused by payment of act did not wholly cease at the date of set off. sempra remained out of pocket for the unpaid interest, and its financial losses in this regard continued to accrue up to judgment. similarly, as to the restitutionary claims: after the date of set off the inland .....
Tag this Judgment!Court : House of Lords
..... in the case of a machine not yet used). in that event, an arrangement might be made for perhaps costly and time-consuming repair by the seller which would commit the buyer outright to accepting the goods if and when they were satisfactorily repaired and returned. the arrangement would amount not to immediate ..... more relevantly for present purposes, however, the majority's approachin effect straightjacketing the case into the statutory framework without regard to the agreement under which the sellers were permitted to take the goods back for investigation and possible repairneglected to consider the all-important terms, express and implied, of that agreement. 45. ..... on this appeal. i can accordingly express my own thoughts very briefly. 41. to my mind the central fact in this case is that the respondent sellers, having initially delivered a seriously defective piece of machinery and been permitted by the appellant buyers to take it back for investigation and possible repair, then adamantly .....
Tag this Judgment!Court : House of Lords
LORD PHILLIPS OF WORTH MATRAVERS My Lords, 1. I have had the advantage of reading in draft the opinions of my noble and learned friends Lord Hoffmann and Lord Rodger of Earlsferry and I agree, for the reasons given by each, that this appeal should be allowed. I wish, however, to add some comments on one aspect of this appeal which has caused me some concern. 2. The appellants’ negligence was responsible for the Ladbroke Grove rail crash on 5 October 1999. Mr Gray sustained minor physical injuries in the crash, but more significant psychiatric injury in the form of post traumatic stress disorder (PTSD). Under the effects of this condition Mr Gray obtained a knife and repeatedly stabbed a drunken pedestrian, Mr Boultwood, with whom he had had an altercation after he had stepped in front of his car. The pedestrian died of his wounds. Mr Gray gave himself up to the police. 3. Mr Gray was charged with murder but the prosecution accepted a plea to manslaughter on the ground of diminish...
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..... them unsupervised in a house at the water's edge, while going up and down the steps to get the shopping or other items from the top. even if the sellers of da store could easily foresee that potential buyers might include couples with elderly parents or young children, who would encounter these problems, they would not be held to have ..... flats which are suitable at one stage in our lives may be quite unsuitable at a different stage. if a house turns out to be unsuitable, we cannot blame the seller. it is no business of his. our only remedy is to move to somewhere that is suitable. 69. so, in the present case, da store at the bottom of a ..... must have thought so. despite any problems, the pursuers have lived and raised their family there. 68. what matters for present purposes, however, is that, unless by specific agreement, the seller of a house does not warrant that it is suitable for occupation by any particular type of person who he foresees may want to buy the property. if, for instance .....
Tag this Judgment!Court : House of Lords
..... in which have had considerable effect in subsequent decisions. in that case the declaration in case alleged that the plaintiff, frederick langmeid, had bought from the defendant, the maker and seller of " the holliday lamp," a lamp to be used by himself and his wife eliza in the plaintiff's shop; that the defendant induced the sale by the false and .....
Tag this Judgment!Court : House of Lords
LORD NICHOLLS OF BIRKENHEAD My Lords, 1. These two appeals concern that most intractable of problems: how to achieve fairness in the division of property following a divorce. In White v White [2001] 1 AC 596 your Lordships' House sought to assist judges who have the difficult task of exercising the wide discretionary powers conferred on the court by Part II of the Matrimonial Causes Act 1973. In particular the House emphasised that in seeking a fair outcome there is no place for discrimination between a husband and wife and their respective roles. Discrimination is the antithesis of fairness. In assessing the parties' contributions to the family there should be no bias in favour of the money-earner and against the home-maker and the child-carer. This is a principle of universal application. It is applicable to all marriages. 2. In the White case the capital assets were more than sufficient to meet the parties' financial needs. The two appeals now before the House again involve large am...
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