Further claims under Finance Act 1985 Sch 17 para 3 Expenditure Incurred by Equipment Lessor after 11 August 1994 in
Posted in General on 23. Jul, 2010
Further, claims under Finance Act 1985, Sch 17, para 3 (Expenditure Incurred by Equipment Lessor after 11 August 1994) in respect of leases of equipment to local authorities and fixed to the land, were not precluded by the fact that the local authority was tax exempt. Although service of proceedings for forfeiture did not determine the lease, the vacating of premises by a tenant would indicate acceptance of termination of the lease, whereupon the landlord would become liable for rates.Brian Langstaff QC and Anthony Bradley (Council Solicitor) for the council; Graham Clarke (Marlows, Kingston-upon-Thames) for the defendant.RevenueMelluish (Inspector of Taxes) v BMI and conjoined appeals; HL (Lord Goff of Chieveley, Lord Browne-Wilkinson, Lord Slynn of Hadley, Lord Nicholls of Birkenhead and Lord Steyn); 12 Oct 1995Chattels fixed to and becoming part of the land of the lessee were not capable of “belonging” to a leasing company for the purposes of claims by the leasing company for capital allowances under the Finance Act 1971, s 44(1). Section 23 confers on the court a discretion confined only by the requirement that the court must be satisfied that it is necessary or expedient in the interests of justice to require the evidence to be given. The Court of Appeal therefore had power, of its own initiative, to receive evidence if relevant and admissible, which had been ruled as inadmissible hearsay at the trial.Michael Mansfield QC and James H.
Gregory (Registrar of Criminal Appeals) for the appellant; Rodney Klevan QC and Brian Lewis (CPS) for the Crown.RatesKingston-upon-Thames Royal Borough Council v Marlow; QBD (DC) (Simon Brown LJ, Scott Baker J); 23 Oct 1995A tenant was not liable for non-domestic rates where he had relinquished possession of office premises in response to forfeiture proceedings issued by the landlord. A compensation order stretching over nine and a half years was not one at which a reasonable court could arrive since there was no certainty that the companies in whose favour the compensation order had been made would still be trading at the end of the period, and the administrative burden of distributing the weekly amount between so many claimants made the order wrong in principle.Nigel J Daley (Turners, Bournemouth) for the applicant.EvidenceR v Gilfoyle; CA (Crim Div) (Beldam LJ, Scott Baker, Hidden JJ); 20 Oct 1995The Court of Appeal has power under s 23(1) of the Criminal Appeal Act 1968 not only to receive admissible evidence which would afford a ground for allowing an appeal, but has a wider discretion if it thinks it necessary or expedient in the interests of justice to order any witness to attend for examination and to be examined before the court, whether or not he testified at the trial. Compensation order
Gamage v DPP; QBD (DC) (Rose LJ, Wright J); 16 Oct 1995A compensation order made in favour of two individuals and 12 hotels for pounds 2,428.05 to be paid at the rate of pounds 5 per week in respect of offences of deception was excessive. The following notes of judgments were prepared by the reporters of the All England Law Reports. A coward she wasn’t.Nick SmurthwaiteLynne Denise Shepherd (Marti Caine), entertainer: born Sheffield 26 January 1945; married 1962 Malcolm Stringer (two sons; marriage dissolved 1979); 1984 Kenneth Ives; died Henley-on-Thames 4 November 1995.. She maintained a punishing work schedule up to a few weeks ago when a relapse forced her to pull out of a Christmas pantomime commitment in Basingstoke, playing the Red Queen in Snow White.Only her nearest and dearest know how Lynne coped with it all, but the people’s view of Marti Caine’s last exit was that she conducted herself with dignity, humility and good humour.
You fight for dear life, she said, because you are too cowardly to embrace death. For once the publisher’s blurb was true: hers was indeed a rare talent. She called it A Coward’s Chronicles to counteract the tabloid image of her as this paragon of courage and defiance. Not everyone under sentence of death wants to know every medical detail Caine demanded the truth at every turn. By knowing everything, she said, she felt better fitted to use her mind to influence her body.That she had written so honest and accomplished a book possibly came as no surprise to Marti Caine’s intimates, but it revealed a hitherto unseen facet to the viewing masses.
She counted dressmakers, hairdressers and beauticians among her closest friends.Nothing became Marti Caine’s life like the leaving of it. Notice was served as long ago as 1988 that her days were numbered. The long and painful fight for survival was charted eagerly by the tabloids, Caine seldom refusing an interview and, when interviewed, never ducking a question.A book she wrote in 1990, A Coward’s Chronicles, was a revelation, inter- weaving poignant snatches of autobiography with a sometimes tortuous, sometimes hilarious account of her treatment. She still saw herself as an ugly girl with long legs and a nose job. Marti was loud, brassy and egotistical, she told one journalist, while Lynne had no ego and enjoyed doing the housework.Professionally her aim was always to look drop-dead glamorous whatever discomfort she might have to suffer in the process.