LAW SUMMARIES:

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

Casino Customs & Excise Commrs v Annabel's Casino Ltd; QBD (Schiemann J); 21 Dec 1994.

The supply of chip sorting machines and roulette wheels used in a casino were not exempted from VAT by the VAT Act 1983, Sch 6, grp 4, item 1 (Sch 9, grp 4, item 1 in the 1994 Act).

Kenneth Parker QC (Customs & Excise) for the Crown; Stephen Allcock QC, Rupert Baldry (Moger & Sparrow, Bath) for the taxpayer.

Immigration R v Home Secretary, ex p Okello; CA (Nourse, Henry LJJ, Sir John Megaw); 15 Dec 1994.

Rule 111 of the Statement of Changes in Immigration Rules HC 251, under which a foreign national or Commonwealth citizen who did not enter the UK with an entry clearance as a student or prospective student "should be refused an extension of stay for the purposes of studying", was mandatory. The application was to be refused.

Sakhawat Husain (Kibedi & Co, Lewisham) for the applicant; Robert Jay (Treasury Solicitor) for the respondent.

Lease Little v Courage; CA (Sir Stephen Brown P, Kennedy, Millett LJJ); 21 Dec 1994.

Where a landlord refused to agree or offer to enter into a new business agreement with his tenant, and such agreement was a condition precedent to the grant of a new lease, the landlord was still entitled to refuse the tenant a new lease on the ground that the condition precedent had not been satisfied. It was impossible to imply into the relevant clause of the contract any legal obligation on the landlord to do or refrain from doing anything, and so there was no basis for invoking the doctrine that a man will not be allowed to take advantage of his own wrong.

Nicholas Chambers QC, Mark Brealey (Charles Russell) for the appellant; Kim Levison QC, Martin Rodger (Masons) for the respondent.

Trusts Re Duxbury's Settlement Trusts, Public Trustee v Benjumea; CA (Nourse, Henry LJJ, Sir John Megaw); 21 Nov 1994.

Where the Public Trustee was appointed as the sole trustee of a discretionary trust under s 5(1) of the Public Trustee Act 1906, he could validly exercise the discretions and discretionary powers conferred on the trustee even though the trust instrument expressly provided they should not be exercisable when there were fewer than two trustees.

Edward Nugee QC, Dirik Jackson (Penningtons) for the appellant; Christopher Semken (Ford & Warren, Leeds) for the respondent.

Income Nichols v Gibson (Inspector of Taxes); ChD (Sir John Vinelott); 25 Nov 1994.

An employee whose employment terminated on 6 April 1984, and who received on that day a severance payment, but who had left the UK on 1 April and remained abroad until 13 April 1985, could not avoid paying tax on the payment under under s 187(1) of the Income and Corporation Taxes Act 1970 despite arguing that no Sch E charge could arise in a tax year in which no duties were performed in the UK.

Stephen Brandon (Pulvers, Watford) for the taxpayer; Timothy Brennan (Inland Revenue) for the Crown.

Start your day with The Independent, sign up for daily news emails
Have you tried new the Independent Digital Edition apps?
News
ebooksAn unforgettable anthology of contemporary reportage
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 General

Recruitment Genius: Refrigeration and Air Conditioning Service Engineer

£26000 - £35000 per annum: Recruitment Genius: A successful national service f...

Recruitment Genius: Business Development Executive / Sales - OTE £25,000

£15000 - £25000 per annum: Recruitment Genius: This is an opportunity to join ...

Recruitment Genius: Sales Administrator - Fixed Term Contract

£17500 - £20000 per annum: Recruitment Genius: We currently require an experie...

Recruitment Genius: Partner Manager - EMEA

£50000 - £100000 per annum: Recruitment Genius: A Partner Manager is required ...

Day In a Page

Sepp Blatter resignation: The beginning of Fifa's long road to reform?

Does Blatter's departure mean Fifa will automatically clean up its act?

Don't bet on it, says Tom Peck
Charles Kennedy: The baby of the House who grew into a Lib Dem giant

The baby of the House who grew into a Lib Dem giant

Charles Kennedy was consistently a man of the centre-left, dedicated to social justice, but was also a champion of liberty and an opponent of the nanny-state, says Baroness Williams
Syria civil war: The harrowing testament of a five-year-old victim of this endless conflict

The harrowing testament of a five-year-old victim of Syria's endless civil war

Sahar Qanbar lost her mother and brother as civilians and government soldiers fought side by side after being surrounded by brutal Islamist fighters. Robert Fisk visited her
The future of songwriting: How streaming is changing everything we know about making music

The future of songwriting

How streaming is changing everything we know about making music
William Shemin and Henry Johnson: Jewish and black soldiers receive World War I Medal of Honor amid claims of discrimination

Recognition at long last

Jewish and black soldiers who fought in WWI finally receive medals after claims of discrimination
Beating obesity: The new pacemaker which helps over-eaters

Beating obesity

The new pacemaker which helps over-eaters
9 best women's festival waterproofs

Ready for rain: 9 best women's festival waterproofs

These are the macs to keep your denim dry and your hair frizz-free(ish)
Cycling World Hour Record: Nervous Sir Bradley Wiggins ready for pain as he prepares to go distance

Wiggins worried

Nervous Sir Bradley ready for pain as he prepares to attempt cycling's World Hour Record
Liverpool close in on Milner signing

Liverpool close in on Milner signing

Reds baulk at Christian Benteke £32.5m release clause
On your feet! Spending at least two hours a day standing reduces the risk of heart attacks, cancer and diabetes, according to new research

On your feet!

Spending half the day standing 'reduces risk of heart attacks and cancer'
With scores of surgeries closing, what hope is there for the David Cameron's promise of 5,000 more GPs and a 24/7 NHS?

The big NHS question

Why are there so few new GPs when so many want to study medicine?
Big knickers are back: Thongs ain't what they used to be

Thongs ain't what they used to be

Big knickers are back
Thurston Moore interview

Thurston Moore interview

On living in London, Sonic Youth and musical memoirs
In full bloom

In full bloom

Floral print womenswear
From leading man to Elephant Man, Bradley Cooper is terrific

From leading man to Elephant Man

Bradley Cooper is terrific