Law Report: Case Summaries

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

Conduct money

Union Bank of Finland Ltd v Lelakis; QBD Comm Ct (Langley J) 11 June 1996.

A judgment debtor who had been served a notice under RSC Ord 48, r 1 to attend an examination before a master as to his means was not entitled to object to attending on the ground that conduct money had not been tendered to him, because the judgment creditor's solicitor had adequately tendered it by giving an undertaking in a letter to pay the debtor's reasonable costs of such attendance and by giving the notice in reasonable time before the return date.

Andrew Hochhauser, Pertida Cargill-Thompson (Watson Farley & Williams) for the plaintiffs; Steven Gee QC, Vasanti Selvaratnam (Holman Fenwick & Willan) for the defendant.

Crime

R v Ireland; CA (Crim Div) (Swinton Thomas LJ, Tucker, Douglas Brown JJ) 14 May 1996.

The making of silent telephone calls was capable of amounting to a relevant act for the purposes of the offence of assault occasioning actual bodily harm contrary to s 47 of the Offences Against the Person Act 1861. The act consisted in the making of the call and it did not matter whether words or silence ensued.

Philip Richards (assigned by the Registrar of Criminal Appeals) for the appellant; Christopher Llwellyn-Jones QC, Roger Griffiths (CPS) for the Crown.

Extradition

Re Chetta; QB Div Ct (Henry LJ, Ebsworth J) 6 June 1996.

For the purposes of s 16 of the Extradition Act 1989, judicial review proceedings were instituted when a notice of motion applying for leave to apply for judicial review was made and lodged with the Crown Office, since that showed that the applicant has sought the court's protection. The Home Secretary's policy not to give reasons for ordering a fugitive offender's return to a requesting country until after leave had been granted was arguably wrong, since the requirement to give reasons was to enable a potential applicant to know the grounds relied on by the Home Secretary so he could decide whether to apply for judicial review.

The applicants in person in the habeas corpus proceedings; James Lewis, James Hardy (Andrew McCooey, Sittingbourne) for the applicants in the judicial review proceedings; Rabinder Singh (Treasury Solicitor) for the respondent.

Shipping

India Steamship Co v Louis Dreyfus Sugar Co Ltd; the Indian Reliance; QBD Comm Ct (Rix J) 11 June 1996.

The owner of a sub-chartered vessel was not entitled to intercept bills of lading to claim the freight and lien the subcharterer's cargo on the basis of freight being unpaid. The phrase "freight payable as per charterparty" in the bills of lading meant not only the rate of freight but all the details of the payment clause of the sub-charter. Accordingly, payment of the freight by the sub- charterer to the nominated account of the time-charterer amounted to payment under the charter. Therefore the owner was not entitled to claim the freight from the sub-charterer even though the time-charterer had not paid the time charter hire and had become insolvent.

Angus Glennie QC (Zaiwalla & Co) for the plaintiffs; Anthony Havelock- Allan QC (Richards Butler) for the defendants.

Tax

Johnson (HMIT) v Prudential Assurance Co Ltd; ChD (Robert Walker J) 15 May 1996.

Certain management expenses which were deductible in a Sch D, case 1 calculation were not deductible in an assessment to corporation tax made on an income minus expenses calculation. By virtue of s 75(1) of the Income and Corporation Taxes Act 1988 expenses could not be deducted which were "deductible in computing profits apart from this section". Therefore the taxpayer was not entitled to deduct the expenses which were deductible in both a Sch D, case 1 loss calculation and an income minus expenses calculation.

Christopher McCall (Inland Revenue) for the Crown; Peter Whiteman QC (Group Legal Services, Prudential Corp plc) for the taxpayer.

Start your day with The Independent, sign up for daily news emails
PROMOTED VIDEO
ebooks
ebooksA special investigation by Andy McSmith
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

Recruitment Genius: Bookkeeper

Negotiable: Recruitment Genius: One of the world's leading suppliers and manuf...

Recruitment Genius: Multiple Apprentices Required

£6240 per annum: Recruitment Genius: Apprentices are required to join a privat...

Sauce Recruitment: HR Manager

£40000 per annum: Sauce Recruitment: This is an exciting opportunity for a HR...

Ashdown Group: Interim HR Manager - 3 Month FTC - Henley-on-Thames

£35000 - £40000 per annum: Ashdown Group: A well-established organisation oper...

Day In a Page

As in 1942, Germany must show restraint over Greece

As in 1942, Germany must show restraint over Greece

Mussolini tried to warn his ally of the danger of bringing the country to its knees. So should we, says Patrick Cockburn
Britain's widening poverty gap should be causing outrage at the start of the election campaign

The short stroll that should be our walk of shame

Courting the global elite has failed to benefit Britain, as the vast disparity in wealth on display in the capital shows
Homeless Veterans appeal: The rise of the working poor: when having a job cannot prevent poverty

Homeless Veterans appeal

The rise of the working poor: when having a job cannot prevent poverty
Prince Charles the saviour of the nation? A new book highlights concerns about how political he will be when he eventually becomes king

Prince Charles the saviour of the nation?

A new book highlights concerns about how political he will be when he eventually becomes king
How books can defeat Isis: Patrick Cockburn was able to update his agenda-setting 'The Rise of Islamic State' while under attack in Baghdad

How books can defeat Isis

Patrick Cockburn was able to update his agenda-setting 'The Rise of Islamic State' while under attack in Baghdad
Judith Hackitt: The myths of elf 'n' safety

Judith Hackitt: The myths of elf 'n' safety

She may be in charge of minimising our risks of injury, but the chair of the Health and Safety Executive still wants children to be able to hurt themselves
The open loathing between Barack Obama and Benjamin Netanyahu just got worse

The open loathing between Obama and Netanyahu just got worse

The Israeli PM's relationship with the Obama has always been chilly, but going over the President's head on Iran will do him no favours, says Rupert Cornwell
French chefs get 'le huff' as nation slips down global cuisine rankings

French chefs get 'le huff' as nation slips down global cuisine rankings

Fury at British best restaurants survey sees French magazine produce a rival list
Star choreographer Matthew Bourne gives young carers a chance to perform at Sadler's Wells

Young carers to make dance debut

What happened when superstar choreographer Matthew Bourne encouraged 27 teenage carers to think about themselves for once?
Design Council's 70th anniversary: Four of the most intriguing prototypes from Ones to Watch

Design Council's 70th anniversary

Four of the most intriguing prototypes from Ones to Watch
Dame Harriet Walter: The actress on learning what it is to age, plastic surgery, and her unease at being honoured by the establishment

Dame Harriet Walter interview

The actress on learning what it is to age, plastic surgery, and her unease at being honoured by the establishment
Art should not be a slave to the ideas driving it

Art should not be a slave to the ideas driving it

Critics of Tom Stoppard's new play seem to agree that cerebral can never trump character, says DJ Taylor
Bill Granger recipes: Our chef's winter salads will make you feel energised through February

Bill Granger's winter salads

Salads aren't just a bit on the side, says our chef - their crunch, colour and natural goodness are perfect for a midwinter pick-me-up
England vs Wales: Cool head George Ford ready to put out dragon fire

George Ford: Cool head ready to put out dragon fire

No 10’s calmness under pressure will be key for England in Cardiff
Michael Calvin: Time for Old Firm to put aside bigotry and forge new links

Michael Calvin's Last Word

Time for Old Firm to put aside bigotry and forge new links