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Case Law
5000 cases across 17 courts
5000 cases
Citation pending | 1944-05-11
Special case stated by consent for the opinion of the court on an information by His Majesty ’ s Attorney-General under the Income Tax Act 1918, s 221, against the executors of John Roberts Lillicrap, who died on 12...
Citation pending | 1944-05-09
MACNAGHTEN J. This is an appeal against a dditional a ssessments to sur-tax. In June 1934, the a ppellant was minded to settle a sum of £500 upon each of his three daughters, Audrey, Brenda and Joyce. Accordingly, by...
Citation pending | 1944-04-04
Divorce – Separate income of guilty wife – Settlement for benefit of child of marriage during minority – Child in custody and care of father – Supreme Court of Judicature (Consolidation) Act 1925 (c 49), s 191.
Citation pending | 1944-04-03
Appeal by the taxpayer from a decision of the Special Commissioners confirming a ssessments to income tax made on the a ppellant company. The facts are fully set out in the judgment.
Citation pending | 1944-03-17
The matter of general importance here is the question whether the doctrine of common employment a pplies to men subject to the Essential Work Order and on this matter the Court of Appeal are unanimous. It was a rgued...
Citation pending | 1944-03-15
The question raised by this appeal is one of considerable difficulty, the more so as the careful judgment of Morton J presents what at first sight a ppear to be convincing reasons for a decision in favour of the...
Citation pending | 1944-02-22
Motion for Judgment by the Attorney-General a sking for a declaration that an a ppointment to the office of clerk to the respondent council was invalid under the Local Government Act 1933, s 122. The facts are fully...
Citation pending | 1944-01-11
Appeal of F W Surridge under the Local Government Act 1933, s 229, and in the matter of An Application by Sir Ernest A Mills and others for a declaration and relief in respect of the said surcharges
Citation pending | 1943-12-08
The contentions here are that the a ppellant was carrying on a profession or vocation or was a ssessable under Sched E. The first contention would bring the matter within Sched D, case II, and in either case the a...
Citation pending | 1943-11-22
Held – the obedience of the master of a ship to the lawful orders of a superior authority without the opportunity of exercising judgment or discretion does not amount to a general a verage act within the meaning of the...
Citation pending | 1943-11-11
Without finally deciding the point, it is here suggested that an a ccident of this type is not within the Personal Injuries (Emergency Provisions) Act 1939. The common law remedy is refused because the children were...
Citation pending | 1943-11-03
Appeal by the defendants by way of case stated from a decision of the Hampstead Petty Sessional Court, dated 19 October 1942, holding that the defendants were in rateable occupation of certain premises. The facts are...
Citation pending | 1943-11-01
Estate and other Death Duties – Cesser of a nnuity – Annuity bequeathed by will – Substitution of smaller a nnuity secured by deed of compromise – Whether “granted for full consideration in money ’ s worth” – Finance...
Citation pending | 1943-09-29
Appeal by the plaintiff from a decision of the Presiding Judge of the Liverpool Court of Passage, dated 17 March 1943. The plaintiff was employed by the respondents, and at the material time was engaged in unloading a...
Citation pending | 1943-08-05
In the lower courts the discussion in this case was confined to the proper construction to be placed upon the South Shields Corporation Act 1935 ss 112 – 116. Upon this part of the case the House has a dopted the...
Citation pending | 1943-07-30
Generally speaking a sales tax is a form of indirect taxation. In this case the tax was so imposed that it fell directly upon the consumer of the a rticle sold and could not be passed on by him to any other person. In...
Citation pending | 1943-07-15
as a locum tenens and the first meeting took place at Preston and the second at Manchester. On both occasions sexual intercourse took place, but the parties did not spend the night together. On two subsequent occasions...
Citation pending | 1943-07-08
Held – (i) the action, though continued by the leave of the winding-up court, never became a proceeding in the winding up and the interference with it by the provincial legislature was not an intrusion into the field...
Citation pending | 1943-06-10
A settlor transferred to trustees two a ssurance policies on his own life and certain shares. The trustees were to use the income of the shares and any a ccumulation thereof to pay the premiums on the policies and to...
Citation pending | 1943-06-09
The taxpayer here a rgued that he could not be made subject to “company sur-tax” unless he was a member at the end of the tax year, basing his contention solely on the construction of the Acts. This contention is...
Citation pending | 1943-04-20
It was a ttempted to bring this case within the decision in Harrison v Cronk & Sons Ltd, but that case has been distinguished on its facts In Cronk ’ s case, the builder had deposited sums with the building society...
Citation pending | 1943-02-05
It is settled that the liability for nuisance rests upon the occupier of property. The question here is whether the corporation were in law occupiers. It was held by Stable J that the use of the stream for drainage...
Citation pending | 1943-01-26
The a pplicant, having met with an a ccident in the course of his employment by the a ppellants, which resulted in the a mputation of his index finger, on 28 November 1941, a pplied for compensation on the grounds of...
Citation pending | 1943-01-08
Appeal by the company against an a ssessment in respect of excess profits duty for the chargeable a ccounting period from 1 April 1939, to 31 December 1939, in the sum of £3,928 12s.
423 dated Apr. 14 | 1942-12-21
Local Government – Expenditure – Purchase of undertaking of omnibus company – Payment for goodwill – Ultra vires – Payment out of reserve fund of local authority ’ s undertaking – Local Government Act 1933 (c 51), ss...
Citation pending | 1942-12-15
The House have a ffirmed the decision of the Court of Appeal herein upon the same grounds as those upon which that court based its judgment. The decision is of importance, since it now seems to be clear that, in...
Citation pending | 1942-12-07
The point that is made here is that there was in fact only one act of negligence, though 10 children died and others were made ill. The negligence, upon the evidence, consisted only of one act in the preparation of the...
Citation pending | 1942-12-03
In order to a lleviate the distress of farmers and others, caused by a great drought, the Legislature of Alberta passed the Debt Adjustment Act 1937. The purpose of the Act was to relieve persons resident in the...
Citation pending | 1942-11-30
Divorce – Maintenance – Application to vary order – Wife a broad and partly provided for by friends a broad – Supreme Court of Judicature (Consolidation) Act 1925 (c 49), s 190 – Administration of Justice...
Citation pending | 1942-11-27
The a ppellant, who was an infant, borrowed certain a rticles and failed to return them on demand, having lent them to C. It was not proved in evidence that the contract a llowed the infant to part with the possession...
Citation pending | 1942-11-12
Appeal by the plaintiffs from an order of Bennett J, dated 18 March 1942. The respondents are a father and his 3 sons. The claim was for the breach of a restrictive covenant on the sale of the business of a quarry, and...
Citation pending | 1942-11-10
A settlor transferred to trustees two a ssurance policies on his own life and certain shares. The trustees were to use the income of the shares and any a ccumulation thereof to pay the premiums on the policies and to...
Citation pending | 1942-10-06
MACNAGHTEN J. This is an appeal by way of case stated from a decision of the special commissioners, confirming an a ssessment made upon the a ppellant under the provisions of the Finance Act 1936, s 18, which contains...
Citation pending | 1942-08-06
Criminal Law – Appeal – Criminal cause or matter – Arrest as deserter from a llied forces conscripted in England – Application for writ of habeas corpus – Supreme Court of Judicature (Consolidation) Act 1925 (c 49), s...
Citation pending | 1942-07-29
and all dams and weirs placed in the bed of the stream subject to a provision for compensation to the owners of any dam or weir lawfully placed therein. From time to time flooding had occurred due to the overflowing of...
Citation pending | 1942-07-15
Over a long period a wife had constantly and increasingly nagged at her husband, sometimes up to 3 or 4 am. The court was satisfied that this conduct resulted in danger to the husband ’ s health: —
Citation pending | 1942-05-21
account must be treated separately and that, in so far as there was insufficient taxed income in the housing account, the interest payments made in respect of that account had not been paid out of taxed income, and...
Citation pending | 1942-05-15
Appeal by way of case stated by the special commissioners for the purposes of income tax for the opinion of the court of King ’ s Bench. The facts are fully set out in the judgment.
Citation pending | 1942-05-13
This extract from the judgment of Lord Merriman P, is in the nature of a practice note and in it he a gain emphasises the necessity for independent representation of parties a lleged to be of unsound mind. In the...
Citation pending | 1942-05-07
The authorities were at one time clear that a payment made to the holder of an office for the reason that he is no longer in the office or employment was not a payment a ssessable to tax as part of the emoluments of...
Citation pending | 1942-03-04
The a ppellant was summoned before a court of summary jurisdiction for using a vehicle on a public highway for the carriage of merchandise for reward contrary to the Road and Railway Transport Act (Northern Ireland)...
Citation pending | 1942-02-05
The secretary of state would be liable in action only (i) for a cts of his own a mounting to misfeasance; (ii) for a cts of his own a mounting to nonfeasance where it could be shown that the law cast upon him a...
Citation pending | 1942-01-20
The difference between capital and income has been illustrated by the difference between the tree and its fruit. There would seem to be some difficulty in a pplying this metaphor to the case of a racehorse, but the...
Citation pending | 1942-01-20
against the loss of furs by theft, but excluding theft from their motor vehicle when not individually a ttended, even whilst in a garage. By an indorsement of the policy, the respondents undertook not to repudiate...
Citation pending | 1941-11-13
The a ppellants were employees of the respondent society. The society passed a resolution that all employees a ppealing against military service on conscientious grounds should be dismissed. The a ppellants did so...
Citation pending | 1941-10-13
Case stated under the Income Tax Act 1918, s 149, by the Commissioners for the Special Purposes of the Income Tax Acts for the opinion of the King ’ s Bench Division of the High Court of Justice.
Citation pending | 1941-07-31
The respondent, a ship ’ ssteward, a rrived in Liverpool on 4 July 1938, from Burma. The two a ppellants were preventive Customs officers. On 5 July they detained the respondent, took him to the police court, and there...
Citation pending | 1941-07-23
The plaintiffs, registered moneylenders, lent a borrower £100 on 14 March 1939, on a joint promissory note of the borrower and a surety, the interest being 150 per cent per a nnum. On 13 June 1939, a further £200 upon...
Citation pending | 1941-07-02
Stamp: The question is whether the property passed on William Henry Benn ’ s death in consideration of a bona fide right to challenge the first settlement. Giving up the claim is no consideration at all. The second...
Citation pending | 1941-06-24
If counsel for the defendants were right on the first part of his case, it would be necessary for me to consider the difficult question which a lways a rises when an English court has to pronounce as to what the law is...