CASE SUMMARIES 4 September 1995

The following notes of judgments were prepared by the reporters of the All England Law Reports.

Judgment

Clarke v Smith; CA (Neill, Swinton Thomas LJJ) 4 July 1995

It was important to bear in mind that a judgment, however carefully prepared, was not to be read like an Act of Parliament. The relevant parts of the judgment should be considered as a whole and against the background of the proved or admitted facts. Where, therefore, an appellant relied on an inconsistency between one sentence in which the judge below appeared to find in his favour, and the judge's ultimate conclusion in favour of the opposing party, the appeal court was entitled to construe the sentence concerned in a manner more consistent with the import of the judgment as a whole.

Graham Sinclair (Norton Peskett & Forward, Suffolk) for the appellant; Mrs Clarke in person.

Practice

Industrie Chimiche Italia Centrale & anr v Alexander G Tzavliris & Sons Maritime Co & ors; QBD (Mance J) 19 July 1995

Under RSC Ord 15, r 7 the court could permit a party to an action to be substituted by another to whom his interest or liability had been transferred notwithstanding that the limitation period had already expired, provided the action had been begun within the relevant period. The underlying rationale of limitation periods, to protect against stale claims which should have been brought earlier, had no application to this type of case.

Steven Gee, Vasanti Selvaratnam (Clyde & Co) for the plaintiffs; J. Franklin Willmer QC, Sarah Miller (Holman Fenwick & Willan) for the first and second defendants; Stephen Tomlinson QC, Stephen Kenney (Hill Taylor Dickinson) for the third defendants.

Solicitor

Re a solicitor; ChD (Robert Walker J) 31 July 1995

Under Sch 1, para 6 to the Solicitors Act 1974, the council of the Law Society could on intervention pass a resolution under which a solicitor's clients' funds vested in the society, to be held and applied as provided in paras 6 and 7. The society must then serve on the solicitor a certified copy of the resolution and an accompanying prohibition notice. Paragraph 6(4) (as amended) provided that within eight days of service of the notice, the solicitor might apply to the High Court for an order directing the society to withdraw the notice; but para 6(4) did not confer on the court an implied power to extend the eight-day period for issuing an originating summons.

Hedley Marten (Arnold Roger & Co) for the plaintiff; Philip Lehain (Law Society) for the society.

Stamp Duty

Peter Bone Ltd v Inland Revenue Commrs; ChD (Vinelott J) 27 July 1995

Stamp duty was payable on a deed giving effect to an agreement for the sale of land, which was held by the vendors as nominees for the purchaser. The land was later sold on and conveyed to a third party. The purchaser, a company owned by the vendors, claimed the agreement was an uncompleted contract for sale on which duty was not payable. But the court held this agreement to be a "conveyance on sale" of an equitable interest within s 54 of the Stamp Act 1891, completed according to its terms on the day the deed was executed.

Philip Baker (Pictons, St Albans) for the taxpayer; Michael Furness (Inland Revenue) for the Crown.

Tax

Inland Revenue Commrs v Reed Intl plc; CA (Nourse, Beldam, Evans LJJ) 20 July 1995

Amendments to an "executive share option scheme" made on the merger of the Reed International Group with a Dutch company merely varied existing option rights. The amended scheme did not confer new rights on the option holders and therefore remained a scheme "approved" by the Inland Revenue, so that options would be chargeable to capital gains tax if and when the shares were disposed of, rather than to income tax when the options were exercised. But another scheme for employees, which was savings related, was no longer an approved scheme after amendment because the grantor of the options, Reed, did not control the employer companies after the merger.

Andrew Park QC (Freshfields) for the taxpayer; Alan Moses QC, Launcelot Henderson QC (Inland Revenue) for the Crown.

Inland Revenue Commrs v Quigley; Ct Sess (Inner House) (Lord President Hope, Lord Allanbridge, Lord Clyde) 16 June 1995

An employee of the Forestry Commission who was provided with a car for business and private use, which was a taxable benefit under s 157(1) of the Income and Corporation Taxes Act 1988, but who was required to pay an amount towards private use and to pay to insure the vehicle, was not able to deduct the cost of insurance from the amount chargeable to tax in respect of the benefit. The payment was to insure the car, not for its use within para 4 of Sch 6 to the 1988 Act.

P.S. Hodge (Inland Revenue) for the Crown; Colin Tyre (W. & J. Burness WS) for the taxpayer.

CORRECTION: The judgment of the Court of Appeal in Middleton v Wiggins (Law Report, 31 August) was given on 14 June 1995.

Suggested Topics
Latest stories from i100
Have you tried new the Independent Digital Edition apps?
Independent Dating
and  

By clicking 'Search' you
are agreeing to our
Terms of Use.

iJobs Job Widget
iJobs People

HR Assistant / Human Resources Assistant

£Neg + Excellent Benefits: Guru Careers: An HR Assistant / Human Resources Ass...

Talent Community Coordinator

£Neg + Excellent Benefits: Guru Careers: A Talent Community Coordinator is nee...

Business Support - Banking - Halifax - £250 pd

£150 - £250 per day: Orgtel: HR Analyst - Banking - HR - Halifax - £150 - £250...

Geography Teacher

£24000 - £33600 per annum + pre 12 week AWR : Randstad Education Manchester Se...

Day In a Page

Backhanders, bribery and abuses of power have soared in China as economy surges

Bribery and abuses of power soar in China

The bribery is fuelled by the surge in China's economy but the rules of corruption are subtle and unspoken, finds Evan Osnos, as he learns the dark arts from a master
Commonwealth Games 2014: Highland terriers stole the show at the opening ceremony

Highland terriers steal the show at opening ceremony

Gillian Orr explores why a dog loved by film stars and presidents is finally having its day
Ford Fiesta is UK's most popular car of all-time, with sales topping 4.1 million since 1976

Fiesta is UK's most popular car of all-time

Sales have topped 4.1 million since 1976. To celebrate this milestone, four Independent writers recall their Fiestas with pride
10 best reed diffusers

Heaven scent: 10 best reed diffusers

Keep your rooms smelling summery and fresh with one of these subtle but distinctive home fragrances that’ll last you months
Screwing your way to the top? Good for Lana Del Rey for helping kill that myth

Screwing your way to the top?

Good for Lana Del Rey for helping kill that myth, says Grace Dent
Will the young Britons fighting in Syria be allowed to return home and resume their lives?

Will Britons fighting in Syria be able to resume their lives?

Tony Blair's Terrorism Act 2006 has made it an offence to take part in military action abroad with a "political, ideological, religious or racial motive"
Beyoncé poses as Rosie the Riveter, the wartime poster girl who became a feminist pin-up

Beyoncé poses as Rosie the Riveter

The wartime poster girl became the ultimate American symbol of female empowerment
The quest to find the perfect pair of earphones: Are custom, 3D printed earbuds the solution?

The quest to find the perfect pair of earphones

Earphones don't fit properly, offer mediocre audio quality and can even be painful. So the quest to design the perfect pair is music to Seth Stevenson's ears
US Army's shooting star: Lt-Col Steven Cole is the man Hollywood calls when it wants to borrow a tank or check a military uniform

Meet the US Army's shooting star

Lt-Col Steven Cole is the man Hollywood calls when it wants to borrow a tank or check a military uniform
Climate change threatens to make the antarctic fur seal extinct

Take a good look while you can

How climate change could wipe out this seal
Should emergency hospital weddings be made easier for the terminally ill?

Farewell, my lovely

Should emergency hospital weddings be made easier?
Man Booker Prize 2014 longlist: Crowdfunded novel nominated for first time

Crowdfunded novel nominated for Booker Prize

Paul Kingsnorth's 'The Wake' is in contention for the prestigious award
Vladimir Putin employs a full-time food taster to ensure his meals aren't poisoned

Vladimir Putin employs a full-time food taster

John Walsh salutes those brave souls who have, throughout history, put their knives on the line
Tour de France effect brings Hollywood blockbusters to Yorkshire

Tour de France effect brings Hollywood blockbusters to Yorkshire

A $25m thriller starring Sam Worthington to be made in God's Own Country
Will The Minerva Project - the first 'elite' American university to be launched in a century - change the face of higher learning?

Will The Minerva Project change the face of higher learning?

The university has no lecture halls, no debating societies, no sports teams and no fraternities. Instead, the 33 students who have made the cut at Minerva, will travel the world and change the face of higher learning