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.

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