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.... Metrolands (Property finance) Ltd. [1981] 1 W LR 637; [1981] 2 All ER 166; (1982) 54 T C 679; [1981] STC 193.... Jefferson [ 1994] 1 All ER 270; R. v. Lawrence AC 510; [1981] 2 W LR 524; [1981] 1 All ER 6...ourse J. as he then was, in IR C v. Metrolands ( Property Finance) Ltd. [1981] 1 W LR 637,646...
...case; Robinson v. Scott Bader Co. Ltd. [1981] 1 W LR 1135 and; Mallalieu v. Drummond [1983] 2 AC 861. As a gen- eral m...firm liable to income tax under Case II (>) Reported (ChD) [1986] 1 W LR 1468; [1986] STC491; (CA) [1989] Ch 454; [1988] 2 All ER...TaxCases, Vol. 62 W ith such num bers frequent partners' meetings became a practical A impossibility. The partnership agreem ent dated 1 N ovem ...
...; Inland Revenue Commissioners v. Metrolands (Property finance) Ltd. [1981] 1 W LR 637; [1981] 2 All ER 166; (1982) 54 T C 679...132; R. v. Jefferson [ 1994] 1 All ER 270; R. v. Lawrence AC 510; [1981] 2 W LR 524; [1981] 1 All ER.... Metrolands ( Property Finance) Ltd. [1981] 1 W LR 637,646, cited with approval in the C ourt o f Appeal by Peter G...
...) [1981] 1 W LR 1425,1433, cited that passage in support of their proposition. But they took the passage out of context. Lord Simonds said, 27 TC 267, 294, that G "purchase price...from a decision of the Court of Appeal (W aller, Oliver and Fox L. JJ.) dated 25 June 1981, raises a short but to my mind difficult question under para 4(1) of Sch 6 to the Finance Act 1971. The...request of the C Revenue. Vinelott J. reversed their decision. His judgment is reported at [1980] 1 W LR 1162(1). Drayton appealed to the Court of Appeal who restored the decision of the Special Commissione...
...connection was made to the dictum of Goff LJ (as he then was) in Beer v Bowden [1981] 1 W LR 522 at page 527 E to F where his Lordship said "Now, the contract must...QC), Duncan; Dundas & Wilson CS LLP 22 July 2011 [1] The parties are in dispute as to the construction to be placed on provisions of a contract whereby the...question, 6/1 of process, was executed on 2 August 2002. It runs to a total of 309 pages. Its draftsmen, no doubt, were at pains to ensure that all possible matters that might arise out of the parties...
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...principle established in W T Ram say Ltd. v. Commissioners o f Inland Revenue (1981) 54 TC 101, tha t capital allowances were not due because (1) BM BF did...[1982] AC 300; (1981) 54 TC 101, Commissioners o f Inland Revenue v. McGuckian (1997) 69 TC ...; [1993] STC 188; R v. Commissioners o f Inland Revenue ex parte M atrix Securities Ltd. (1994) 6 6 TC /- 587; [1994] 1 W LR 334; [1994] 1 A...
...appealed. (') Reported (Ch D) [1981] 1 W LR 475; [1981] 1 All ER 506; [1981] STC 28; 124 SJ 829; (CA) [1982] Ch 355...courts below I should have been content respectfully to adopt and endorse the view of Goulding J ., who said, in allowing the taxpayers' appeals from the B Commissioners, at [1981] 1 WLR...d 27 O c to b e r a n d 13 N o v e m b e r 1981 H o u s e o f L o r d s — 10, 11, 15 a n d 16 N o v e m b e r a n d 16 D e c e m b e r 1982 B Wicks v. Firth (H.M. Inspector of...
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..., appeared to lay down that "consideration" was the same as "purchase price" , and the Court of Appeal in the present case(5) [1981] 1 W LR 1425,1433, cited that passage in support of...Lords, this appeal from a decision of the Court of Appeal (W aller, Oliver and Fox L. JJ.) dated 25 June 1981, raises a short but to my mind difficult question under para 4(1) of Sch 6 to the Finance...Commissioners stated a Case at the request of the C Revenue. Vinelott J. reversed their decision. His judgment is reported at [1980] 1 W LR 1162(1). Drayton appealed to the Court of Appeal who restored the ...
...case; Robinson v. Scott Bader Co. Ltd. [1981] 1 W LR 1135 and; Mallalieu v. Drummond [1983] 2 AC 861. As a gen- eral m...profits o f a firm liable to income tax under Case II (>) Reported (ChD) [1986] 1 W LR 1468; [1986] STC491; (CA) [1989] Ch 454; [1988] 2...q office, opened by M r. R .J. W ilson is an example o f a new office. We were also given an example o f a merger, namely tha t which took place on 1 M ay 1970 with Messrs. G raham & Spoor o f...
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...taxpayers appealed. (') Reported (Ch D) [1981] 1 W LR 475; [1981] 1 All ER 506; [1981] STC 28; 124 SJ 829; (CA) [1982] C...other subsections in the same Act. Section 61(1) of the Finance Act 1976 reads (I omit certain immaterial words at the beginning): " ...w here in any year a person is...(1) as income " arising from" an emolument. It is to be treated I 41 W ic k s v. F i r t h...
.... - 5 - (3) (a) During the in te r im period t o 1 6 t h October, 1981, the workers w i l l be given t r a i n i n g...holiday leave a t t h e r a t e of 1% days p e r month w i l l be provided, (b) During this period t o 16 th October, 1981, the company rill make up t h...workera during t he period 1st Hovember, 1980 t o 3lst January, 1981. ( c ) During this in te r im period t o 1 6 t h October, 1981 payments w i l l...
...copy in the All England Reports 1978 Vol 1 page 713. They also looked at the case of Woods -v- W M Car Services Peterborough Ltd [1981] IRLR 347; and at Lewis -v- Motorworld Garages...1. This is an appeal by Mrs Wendy Tolson against a Decision promulgated on 2 January 2003 of an Employment Tribunal sitting at Leeds by which her complaint of unfair...that the Appellant was employed from 1 September 2000 at the Mixenden Community Primary School as a Senior Teacher with certain specific duties. She was absent from her duties from 28 February 2002 to 22...
...referred to Chanel Ltd v F W Woolworth & Company Ltd [1981] 1 WLR 485. In that case on the interlocutory application by the...THE LORD CHIEF JUSTICE: 1. This appeal from a decision of Goldring J of 24 June 2003 raises a point of some practical importance. It is as to what should be the proper...1, Singh v UK (1996) 22 EHRR 1, and Waite v UK (App No 53236/99, 10.12.2002). 10. The three cases differed from...
..., the No.1 Trust is unquestionably a post-nuptial settlement. H, W and C are all excluded from benefit of the No.2 Trust but it is an integral, indeed key, component of the overall scheme. It is the left...[1981] 1 All ER 865, [1982] AC 300) accepted that each step in a transaction was a genuine step producing its...([1981] 1 All ER 865 at 872, [1982] AC 300 at 325): " viewed as a whole, a composite transaction may produce an effect which b...
...of merely embellishing them, is not plant, except in the rare case where the premises themselves are plant. H (') Reported (CS) [1981] STC50; (HL) [1982] 1 W... 252 C o u r t o f Se s s io n ( F ir st D iv is io n )— 2 8 , 29 a n d 30 O c tober a n d 20 N o v em ber 1980 A H o u s e o f L o r d s— 19 a n d 20 O cto ber 1981 a n...w c a st l e B r e w e r ie s L t d . A C a se Stated for the opinion of the Court of Session as the Court of Exchequer in Scotland under the Taxes Management Act 1970, . I. At a meeting of the...
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...1873-1875. They were then contained in section 50(1) of the Supreme Court of Judicature (Consolidation) Act 1925 and then in the original version of section 51(1) of the Supreme Court Act 1981. That...and estates" (emphasis added).16. The same emphasised words were then taken out of section 51(1) and placed in their own sub-section 51(3), when the Supreme Court Act 1981...its present form, section 51 of the SCA 1981 provides as follows:- "(1) Subject to the provisions of this or any other enactment and to rules of court, the costs of and incidental to all...