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
PROMOTED VIDEO
Have you tried new the Independent Digital Edition apps?
ebooks
ebooksA year of political gossip, levity and intrigue from the sharpest pen in Westminster
News
i100
Travel
Suite dreams: the JW Marriott in Venice
travelChic new hotels in 2015
Arts and Entertainment
Sink the Pink's 2013 New Year's Eve party
musicFour of Britain's top DJs give their verdict on how to party into 2015
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

Selby Jennings: VP/SVP Credit Quant- NY- Investment Bank

Not specified: Selby Jennings: VP/SVP Credit Quant Top tier investment bank i...

Ashdown Group: Senior Marketing Executive- City of London, Old Street

£40000 - £43000 per annum + benefits: Ashdown Group: Senior Marketing Executiv...

Ashdown Group: Marketing Manager

£40000 - £43000 per annum + benefits: Ashdown Group: An international organisa...

Ashdown Group: Internal Recruiter -Rugby, Warwickshire

£25000 - £30000 per annum: Ashdown Group: Internal Recruiter -Rugby, Warwicksh...

Day In a Page

Aren’t you glad you didn’t say that? The worst wince-and-look-away quotes of the year

Aren’t you glad you didn’t say that?

The worst wince-and-look-away quotes of the year
Hollande's vanity project is on a high-speed track to the middle of nowhere

Vanity project on a high-speed track to nowhere

France’s TGV network has become mired in controversy
Sports Quiz of the Year

Sports Quiz of the Year

So, how closely were you paying attention during 2014?
Alexander Armstrong on insulting Mary Berry, his love of 'Bargain Hunt', and life as a llama farmer

Alexander Armstrong on insulting Mary Berry and his love of 'Bargain Hunt'

From Armstrong and Miller to Pointless
Sanchez helps Gunners hold on after Giroud's moment of madness

Sanchez helps Gunners hold on

Olivier Giroud's moment of madness nearly costs them
A Christmas without hope: Fears grow in Gaza that the conflict with Israel will soon reignite

Christmas without hope

Gaza fears grow that conflict with Israel will soon reignite
After 150 years, you can finally visit the grisliest museum in the country

The 'Black Museum'

After 150 years, you can finally visit Britain's grisliest museum
No ho-ho-hos with Nick Frost's badass Santa

No ho-ho-hos with Nick Frost's badass Santa

Doctor Who Christmas Special TV review
Chilly Christmas: Swimmers take festive dip for charity

Chilly Christmas

Swimmers dive into freezing British waters for charity
Veterans' hostel 'overwhelmed by kindness' for festive dinner

Homeless Veterans appeal

In 2010, Sgt Gary Jamieson stepped on an IED in Afghanistan and lost his legs and an arm. He reveals what, and who, helped him to make a remarkable recovery
Isis in Iraq: Yazidi girls killing themselves to escape rape and imprisonment by militants

'Jilan killed herself in the bathroom. She cut her wrists and hanged herself'

Yazidi girls killing themselves to escape rape and imprisonment
Ed Balls interview: 'If I think about the deficit when I'm playing the piano, it all goes wrong'

Ed Balls interview

'If I think about the deficit when I'm playing the piano, it all goes wrong'
He's behind you, dude!

US stars in UK panto

From David Hasselhoff to Jerry Hall
Grace Dent's Christmas Quiz: What are you – a festive curmudgeon or top of the tree?

Grace Dent's Christmas Quiz

What are you – a festive curmudgeon or top of the tree?
Nasa planning to build cloud cities in airships above Venus

Nasa planning to build cloud cities in airships above Venus

Planet’s surface is inhospitable to humans but 30 miles above it is almost perfect