Law Report: Case Summaries

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

Rating

Steel Lining Ltd v Bibby & Co; CA (Balcombe, Simon Brown, Peter Gibson LJJ); 26 March 1993.

The statutory scheme contained in the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989, and regs 14 and 15 in particular, giving a person aggrieved by a levy of distress the right to appeal to the magistrates' court, does not operate to oust the general jurisdiction of the county court to grant an injunction restraining the sale of goods seized, or to order the return of those goods, where the ratepayer has a common law right to the enjoyment of his goods save only to the extent that these are lawfully seized by due process of distress.

Simon Livesey (Hextall Erskine & Co) for the appellant; Nicholas Vallios QC and Robin Howard (Marian Small, Colchester) for the respondent.

Extradition

Re Anderson; QBD (DC) (Watkins LJ, Rougier J); 17 March 1993.

Under s 9(8) of the Extradition Act 1989, where the applicant was alleged to be unlawfully at large, an examining magistrate had to go through a two-stage process: first, he had to hear legal representations in order to satisfy himself that the alleged crime amounted to an extradition crime and, secondly, he had to receive evidence as to the factual matter of whether the applicant had been convicted of that alleged offence applying a criminal standard of proof since the person seeking extradition was effectively the prosecutor.

David Enoch (Ralph Haeems & Co) for the applicant; Paul Garlick (CPS) for the Greek government and Governor of Pentonville Prison.

Company

International Credit and Investment Co (Overseas) Ltd and ors v Adham andors; ChD (Harman J); 12 March 1993.

The English court was the appropriate forum for the resolution of an issue between various foreign parties as to the ownership of shares in a company incorporated under the laws of England even though its principal property and business were in Pakistan.

Charles Purle QC, Lawrence Cohen and Stephen Moverley Smith (Lovell White Durrant) for the plaintiffs; David Marks (Watson, Farley & Williams) for the third to sixth defendants; Lesle Kosmin (Cameron Markby Hewitt) for the receiver.

Sentence

R v Crawford; CA(Crim Div)(Lord Taylor of Gosforth CJ, Pill, Sedley JJ); 23 March 1993.

Activating a suspended sentence was not the passing of a sentence under s 1(2)(a) of the Criminal Justice Act 1991, for s 23 of the Powers of Criminal Courts Act 1973 made it clear that was so by enacting specifically that any order made by a court with respect to a suspended sentence was to be treated as a sentence passed on the offender by that court for the offence for which the suspended sentence was passed.

Isabelle Gillard (Registrar of Criminal Appeals) for the appellant.

Procedure

Roebuck v Mungovin; CA (Ralph Gibson, Mann LJJ); 31 March 1993.

A defendant who had suffered long delay on the part of the plaintiff and had lost the right to strike out because of conduct giving rise to an estoppel, could not rely upon a period of further delay after estoppel to revive the preceding delay in order to invoke the court's jurisdiction to strike out unless he could prove that the further inordinate and inexcusable delay had resulted in such prejudice as to justify such an order.

John Toulmin QC and Anne Wakefield (Simpson Curtis, Leeds) for the plaintiff; Howard Elgot (Wansbroughs Willey Hargrave, Leeds) for the defendant.

Revenue

Marshall v Kerr (HMIT); CA (Balcombe, Simon Brown LJJ, Peter Gibson J); 3 March 1993.

An instrument of family arrangement, to which the Jersey executor and a UK resident beneficiary were party, varying the disposition of assets under a Jersey will to create a new trust, did not attract capital gains tax. The varied dispositions were deemed by what is now the Taxation of Chargeable Gains Act 1992, s 62(4) and (6) to have been made by the deceased so that the UK resident beneficiary was not to be regarded as settlor by virtue of s 87.

Robert Venables QC and Robert Grierson (Wragge & Co) for the taxpayer; A W H Charles (Inland Revenue Solicitor) for the Crown.

Smith (HMIT) v Schofield; HL (Lord Templeman, Lord Goff of Chieveley, Lord Jauncey of Tullichettle, Lord Mustill and Lord Woolf); 11 March 1993.

Indexation allowance introduced by the Finance Act 1982 was to be applied where an asset was acquired in the 1950s and disposed of in 1987 before applying straight-line apportionment of the gain under the Capital Gains Tax Act 1979, Sch 5, para 11 (broadly intended to exclude gains accruing before 6 April 1965).

Edward Nugee QC and Nicholas Warren (Inland Revenue Solicitor) for the Crown; Andrew Park QC and Stephen Allcock (Hewitson Becke & Shaw, Cambridge) for the taxpayer.

News
Ian Thorpe had Rio 2016 in his sights
people
Sport
world cup 2014A history of the third-place play-offs
News
Tommy Ramone performing at The Old Waldorf Nightclub in 1978 in San Francisco, California.
peopleDrummer Tommy was last surviving member of seminal band
Life and Style
Swimsuit, £245, by Agent Provocateur
fashion

Diving in at the deep end is no excuse for shirking the style stakes

PROMOTED VIDEO
Have you tried new the Independent Digital Edition apps?
News
ebookA unique anthology of reporting and analysis of a crucial period of history
Sport
The Mexico chief finally lets rip as his emotions get the better of him
world cup 2014
Voices
Spectators photograph the Tour de France riders as they make their way through the Yorkshire countryside
voicesHoward Jacobson: Line the streets for a cycling race? You might just as well watch a swarm of wasps
Life and Style
lifeHere's one answer to an inquisitive Reddit user's question
Life and Style
Several male celebrities have confessed to being on a diet, including, from left to right, Hugh Grant, Benedict Cumberbatch and Ryan Reynolds
...and the weight loss industry is rubbing its hands in glee
News
peopleDave Legeno, the actor who played werewolf Fenrir Greyback in the Harry Potter films, has died
Arts and Entertainment
'Eminem's recovery from substance abuse has made him a more potent performer, with physical charisma and energy he never had before'
arts + entsReview: Wembley Stadium ***
Independent
Travel Shop
the manor
Up to 70% off luxury travel
on city breaks Find out more
santorini
Up to 70% off luxury travel
on chic beach resorts Find out more
sardina foodie
Up to 70% off luxury travel
on country retreats Find out more
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 General

Information Security Manager (ISO 27001, Accreditation, ITIL)

£70000 per annum: Harrington Starr: Information Security Manager (ISO 27001, A...

C# Developer (HTML5, JavaScript, ASP.NET, Mathematics, Entity)

£30000 - £45000 per annum + Benefits + Bonus: Harrington Starr: C# Developer (...

C# Integration Developer (.NET, Tibco EMS, SQL 2008/2012, XML)

£60000 - £80000 per annum + Benefits + Bonus: Harrington Starr: C# Integration...

Biztalk - outstanding opportunity

£75000 - £85000 per annum + ex bens: Deerfoot IT Resources Limited: Biztalk Te...

Day In a Page

A History of the First World War in 100 Moments: Peace without magnanimity - the summit in a railway siding that ended the fighting

A History of the First World War in 100 Moments

Peace without magnanimity - the summit in a railway siding that ended the fighting
Scottish independence: How the Commonwealth Games could swing the vote

Scottish independence: How the Commonwealth Games could swing the vote

In the final part of our series, Chris Green arrives in Glasgow - a host city struggling to keep the politics out of its celebration of sport
Out in the cold: A writer spends a night on the streets and hears the stories of the homeless

A writer spends a night on the streets

Rough sleepers - the homeless, the destitute and the drunk - exist in every city. Will Nicoll meets those whose luck has run out
Striking new stations, high-speed links and (whisper it) better services - the UK's railways are entering a new golden age

UK's railways are entering a new golden age

New stations are opening across the country and our railways appear to be entering an era not seen in Britain since the early 1950s
Conchita Wurst becomes a 'bride' on the Paris catwalk - and proves there is life after Eurovision

Conchita becomes a 'bride' on Paris catwalk

Alexander Fury salutes the Eurovision Song Contest winner's latest triumph
Pétanque World Championship in Marseilles hit by

Pétanque 'world cup' hit by death threats

This year's most acrimonious sporting event took place in France, not Brazil. How did pétanque get so passionate?
Whelks are healthy, versatile and sustainable - so why did we stop eating them in the UK?

Why did we stop eating whelks?

Whelks were the Victorian equivalent of the donor kebab and our stocks are abundant. So why do we now export them all to the Far East?
10 best women's sunglasses

In the shade: 10 best women's sunglasses

From luxury bespoke eyewear to fun festival sunnies, we round up the shades to be seen in this summer
Germany vs Argentina World Cup 2014: Lionel Messi? Javier Mascherano is key for Argentina...

World Cup final: Messi? Mascherano is key for Argentina...

No 10 is always centre of attention but Barça team-mate is just as crucial to finalists’ hopes
Siobhan-Marie O’Connor: Swimmer knows she needs Glasgow joy on road to Rio

Siobhan-Marie O’Connor: Swimmer needs Glasgow joy on road to Rio

18-year-old says this month’s Commonwealth Games are a key staging post in her career before time slips away
The true Gaza back-story that the Israelis aren’t telling this week

The true Gaza back-story that the Israelis aren’t telling this week

A future Palestine state will have no borders and be an enclave within Israel, surrounded on all sides by Israeli-held territory, says Robert Fisk
A History of the First World War in 100 Moments: The German people demand an end to the fighting

A History of the First World War in 100 Moments

The German people demand an end to the fighting
New play by Oscar Wilde's grandson reveals what the Irish wit said at his trials

New play reveals what Oscar Wilde said at trials

For a century, what Wilde actually said at his trials was a mystery. But the recent discovery of shorthand notes changed that. Now his grandson Merlin Holland has turned them into a play
Can scientists save the world's sea life from

Can scientists save our sea life?

By the end of the century, the only living things left in our oceans could be plankton and jellyfish. Alex Renton meets the scientists who are trying to turn the tide
Richard III, Trafalgar Studios, review: Martin Freeman gives highly intelligent performance

Richard III review

Martin Freeman’s psychotic monarch is big on mockery but wanting in malice