Summary Loans made to a company by its subsidiary company were not "artificial" transactions for the purposes of the Income Tax Act (Jamaica) s.16. Facts The appellant Commissioner appealed against an order of the Court of Appeal of Jamaica in relation to income tax assessments he had made against the...

Summary Relief from stamp duty land tax was not available in circumstances where the beneficial interest in the relevant property was owned jointly by a number of persons or bodies, only some of which were charities or Ministers of the Crown. The relevant land transaction for the purposes of stamp...

Summary Permission to appeal had been obtained by the deception of a person without standing to launch an appeal or to obtain permission to appeal and, on the permission being set aside for those reasons, there was no appeal to be decided and so it had to be dismissed. Facts...

Summary The court had jurisdiction to order a payment on account of costs where a costs order was deemed to have been made under CPR r.44.12 on discontinuance of a claim under CPR r.38.6. Facts The court was required to determine costs following the discontinuance of claims by claimant (C)...

Summary The Supreme Court considered three issues concerning the meaning and application of the client money rules in Chapter 7 of the Client Assets Sourcebook issued by the Financial Services Authority. It held that a statutory trust arose on the firm's receipt of client money; participation in the notional client money...

Summary Where the court had issued a warrant for the committal of a contemnor and he had gone into hiding, it was just and convenient to issue a mandatory injunction, pursuant to the Senior Courts Act 1981 s.37(1), ordering him to surrender himself to the tipstaff so that the latter could...

Summary Charities and benevolent bodies whose objects were the relief of poverty for a restricted group of beneficiaries nevertheless met the express requirement in the Charities Act 2006, and in case law prior to the coming into force of the Act, that they be "for the public benefit" and were therefore...

Summary The downloading and uploading of music industry sound recordings by the operators and users of a peer-to-peer file-sharing website infringed the copyrights of record companies in the United Kingdom. Facts The court was required to determine preliminary issues in relation to the alleged infringement of sound recordings copyright of...

Summary The applicant bank had satisfied the court to the criminal standard of proof that the respondent was guilty of contempts of court by failing to disclose his assets in breach of a worldwide freezing order. Facts The applicant Kazakh bank (B) applied to commit the first defendant (X) for...