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(1) MOUNT MURRAY COUNTRY CLUB LTD (2) CONRAD HOTELS LTD (3) MOUNT MURRAY HOMES LTD v (1) NIGEL MACLEOD (2) MARK SOLLY (3) MARTIN BRADSHAW (4) IAN Q KELLY (THE ASSESSOR OF INCOME TAX) (2003)

The claimants were not entitled to injunctions restraining the Isle of Man Assessor of Income Tax from disclosing their tax returns to a commission of inquiry, since that was authorised by the Inquiries (Evidence) Act 1950, nor from disclosing other confidential documents where that was in the public interest.

CIVIL PROCEDURE - TAX - PLANNING - EVIDENCE - ADMINISTRATIVE

PC (Lords Bingham, Hoffmann, Rodger, Walker and Tipping J) 7/7/2003

References: LTL 8/7/2003 : TLR 15/7/2003

Document No.: Case Law - AC0105379

THE ARENA CORPORATION LTD (IN PROVISIONAL LIQUIDATION) v PETER SHROEDER sub nom PETER JAMES SCHROEDER & JAMES SCHROEDER (2003)

Notwithstanding that this was a case in which a freezing order should be continued until trial or further order, because of serious breaches of duty to provide full and fair disclosure at the ex parte application, the order should be discharged and a fresh order refused.

COMPANY - CUSTOMS AND EXCISE - TAX - FRAUD - CIVIL PROCEDURE

Ch.D (Boyle QC) 15/5/2003

References: LTL 19/6/2003 (Unreported elsewhere)

Document No.: Case Law - AC0105054

VADIM SCHMIDT v ROSEWOOD TRUST LTD (2003)

The right to seek disclosure of trust documents was an aspect of the court's inherent jurisdiction to supervise and if necessary to intervene in the administration of trusts and did not depend on the right or claim of a beneficiary to a proprietary interest in the trust property.

TRUSTS

PC (Lords Nicholls, Hope, Hutton, Hobhouse and Walker) 27/3/2003

References: LTL 28/3/2003 : TLR 29/3/2003 : (2003) 2 WLR 1442 : (2003) 3 All ER 76

Document No.: Case Law - AC0104813

(1) ABACUS TRUST COMPANY (ISLE OF MAN) (2) COLYB LTD v (1) ANDREW BARR (2) BRIAN J BARR (3) RUSSELL BARR sub nom RE BARR'S SETTLEMENT TRUSTS (2003)

Where a trustee was misinformed by its agent as to the settlor's intentions, it was in breach of fiduciary duty by not giving effect to the settlor's intentions and the rule in Re Hastings-Bass (1975) Ch 25 was invoked. A successful challenge made to a decision under that rule resulted in the decision being held voidable and not void.

TRUSTS - EQUITY - AGENCY

Ch.D (Lightman J) 6/2/2003

References: LTL 3/3/2003 : (2003) 1 All ER 763 : TLR 28/2/2003 : (2003) 2 WLR 1362

Document No.: Case Law - AC0104474

OIL & MINERALS DEVELOPMENT CORPORATION LTD v (1) MAHDI SAJJID (2) OASIS INTERNATIONAL LLC (2002)

A company director who diverted the proceeds of a deal funded by the company to his own company was in breach of fiduciary duty.

FINANCIAL - CONTRACT - COMPANY

QBD Commercial Court (David Steel J) 25/6/2002

References: LTL 26/6/2002 (Unreported elsewhere)

Document No.: Case Law - AC0103400

STOCZNIA GDANSKA SA v (1) LATVIAN SHIPPING CO (2) LATREEFERS INC (3) ERIK HENRIKSEN (4) CFM FINANCE LTD (5) LATMAR SERVICES LTD (2002)

The policy considerations of the tort of breach of contract should not be applied mechanically, and regard should be had to the balancing demands of moral constraints and economic freedom.

SHIPPING - TORT - CONTRACT - COMPANY - COMMERCIAL - GUARANTEE AND INDEMNITY

CA (Aldous LJ, Tuckey LJ, Rix LJ) 21/6/2002

References: LTL 21/6/2002 : (2002) 2 Lloyd's Rep 436 : (2002) 2 All ER (Comm) 768 : (2002) CILL 1909

Document No.: Case Law - AC0100705

OIL MINERALS DEVELOPMENT CORPORATION LTD v SAJJAD & ANOR (2002)

A defendant's failure to exchange witness statements of fact and expert evidence in accordance with case management timetables was a serious breach of court orders but not sufficiently serious to allow the claimant's application for striking out of defences. However, failure to comply with financial orders was inexcusable and the defences would be struck out if the defendants failed to comply.

CIVIL PROCEDURE - CPR - COMPANY

QBD Commercial Court (Gibbs J) 4/4/2002

References: LTL 22/5/2002 (Unreported elsewhere)

Document No.: Case Law - AC0103196

MANX ELECTRICITY AUTHORITY v JP MORGAN CHASE BANK (2002)

A default judgment was set aside under CPR 13.5 where there was good reason to believe that the claim form had not been received by the defendant.

CIVIL PROCEDURE - BANKING - GUARANTEE AND INDEMNITY - UTILITIES - CPR

QBD Commercial Court (Langley J) 14/5/2002

References: LTL 16/5/2002 (Unreported elsewhere)

Document No.: Case Law - AC0103186

IN THE MATTER OF TELEVISION TRADE RENTALS LTD : IN THE MATTER OF TTR LTD (2002)

Given its close connection with England, the English court would accede to a request from the Isle of Man court for a direction and declaration that the provisions of Part I Insolvency Act 1986 relating to company voluntary arrangements that should apply to the subject companies.

COMPANY - INSOLVENCY AND BANKRUPTCY

Ch.D Companies Court (Lawrence Collins J) 19/2/2002

References: LTL 20/2/2002 (Unreported elsewhere)

Document No.: Case Law - AC0102741

CASIO COMPUTER CO LTD v EUGENE KAISER & 17 ORS (2002)

Summary judgment would be entered against a defendant in respect of alleged misappropriation of money where he had failed to provide a proper defence or any evidence to support his claims to have acted honestly.

CIVIL PROCEDURE - CPR - FRAUD - COMPANY

Ch.D (Etherton J) 30/1/2002

References: LTL 30/1/2002 EXTEMPORE (Unreported elsewhere)

Document No.: Case Law - AC9200331

OIL & MINERAL DEVELOPMENT CORPORATION LTD v (1) MAHDI SAJJAD (2) OASIS INTERNATIONAL LLC (2001)

An application to amend a defence to plead a binding compromise was refused where it was clear that the parties had never reached any such agreement.

CIVIL PROCEDURE - ARBITRATION

QBD Commercial Court (Morison J) 3/12/2001

References: LTL 6/12/2001 (Unreported elsewhere)

Document No.: Case Law - AC0102306

(1) LESLIE COOK (2) WINIFRED COOK v NORLANDS LTD (2001)

An agreement to give a house to its occupants in exchange for their acceptance of low wages from the owners was void for uncertainty because it was not possible to determine what part of the reduced wages related to the agreement.

EMPLOYMENT - HOUSING - CONTRACT - REAL PROPERTY

PC (Lords Nicholls, Browne-Wilkinson and Hoffmann, Sir Andrew Legatt, Sir Kenneth Keith) 27/11/2001

References: LTL 28/11/2001 (Unreported elsewhere)

Document No.: Case Law - AC0102274

KHALID ATIG v (1) DAVID STANLEY HARDY (2) LORDSBURG TRADING CORPORATION (3) TRANS-TEAM LTD (2001)

Although s.142 Companies Act 1931 validated the acts of de facto directors it did not validate their defective appointments and accordingly special resolutions passed by defectively-appointed directors were not valid.

COMPANY

Ch.D (Rimer J) 8/11/2001

References: LTL 8/11/2001 EXTEMPORE (Unreported elsewhere)

Document No.: Case Law - AC9200304

(1) ABACUS TRUST COMPANY (ISLE OF MAN) LTD (2) COLYB LTD v NATIONAL SOCIETY FOR THE PREVENTION OF CRUELTY TO CHILDREN (2001)

A deed of appointment that had been executed in the wrong tax year thereby giving rise to a substantial liability to capital gains tax on the settlor was void and of no effect because it had been made in breach of the trustees' fiduciary duty to have regard to the fiscal consequences of its prematurity.

TRUSTS - TAX

Ch.D (Patten J) 17/7/2001

References: (2001) STC 1344 : LTL 17/9/2001 : TLR 25/9/2001 : ILR 19/11/2001

Document No.: Case Law - AC0101676

(1) PHILIP MORRIS PRODUCTS INC (2) PHILIP MORRIS INTERNATIONAL INC v (1) ROTHMANS INTERNATIONAL ENTERPRISES LTD (2) ROTHMANS (UK) PARTNERSHIP (A Firm) (2001)

The claimants were entitled to terminate a licence agreement with the defendants for the exploitation of "Marlboro" brand cigarettes where there had been a change of control concerning the partnership used as the vehicle to implement the agreement.

COMPANY - PARTNERSHIP - CIVIL PROCEDURE - COMPETITION - CONTRACT

CA (Schiemann LJ, Chadwick LJ, Tuckey LJ) 4/7/2001

References: LTL 4/7/2001 : TLR 17/8/2001

Document No.: Case Law - AC8001598

(1) INTERNET TRADING CLUBS LTD (2) INTERNET TRADING CLUBS (ISLE OF MAN) LTD (3) UKNETCLUBS PLC v (1) FREESERVE (INVESTMENTS) LTD (2) FREESERVE PLC (2001)

The claimants were in clear repudiatory breach of their contractual obligation to operate a website of a suitable standard to be linked to the defendants' web page, with the consequence that the defendants had been entitled to withdraw that link.

COMPANY - CONTRACT - EQUITY - INFORMATION TECHNOLOGY

QBD (Tomlinson J) 19/6/2001

References: LTL 20/6/2001 (Unreported elsewhere)

Document No.: Case Law - AC0101538

CROWN RESOURCES AG v (1) VINOGRADSKY (2) KHOLODOV & ORS (2001)

It was inappropriate to seek to set aside a freezing order for non-disclosure where proof of that non-disclosure depended upon proof of facts which were themselves in issue in the action unless the facts were truly so plain that they could be readily and summarily established.

INTERNATIONAL - CONTRACT - COMMERCIAL - FRAUD - CIVIL PROCEDURE

QBD (Toulson J) 15/6/2001

References: LTL 25/7/2001 (Unreported elsewhere)

Document No.: Case Law - AC0101600

CASIO COMPUTER CO LTD v SAYO & ORS (2000)

The English courts had jurisdiction over a defendant domiciled in Spain in a constructive trusteeship claim under Arts.5(3) and 6(1) Brussels Convention.

CONFLICT OF LAWS - CIVIL PROCEDURE - EUROPEAN - EQUITY - TORT

Ch.D (Anthony Mann QC) 20/12/2000

References: LTL 22/12/2000 : TLR 6/2/2001

Document No.: Case Law - AC0100460

STOCZNIA GDANSKA SA v (1) LATVIAN SHIPPING CO (2) LATREEFERS INC (3) ERIK HENRIKSEN (4) CFM FINANCE LTD (5) LATMAR SERVICES LTD (2001)

Parties in an action where the trial was complete but judgment had not been handed down could adduce further evidence that ought to have been disclosed before and which was relevant to the case between the parties.

CIVIL PROCEDURE - EVIDENCE - CONTRACT - TORT - INSOLVENCY AND BANKRUPTCY - SHIPPING

QBD Commercial Court (Thomas J) 19/10/2000

References: LTL 12/2/2001 (Unreported elsewhere)

Document No.: Case Law - AC0100670

(1) ROGER LESTER BREADNER (2) STEWART HENDERSON FLEMING (3) ABACUS TRUST CO (ISLE OF MAN) LTD v (1) JONATHAN GRANVILLE-GROSSMAN (2) DEBORAH LANSING (3) DAVID GRANVILLE-GROSSMAN (4) HELEN ILES (2000)

Where trustees had sought the determination and guidance of the court concerning a trust, they put themselves at risk of a costs order being made against them if they acted in an adversarial manner during the proceedings and preferred one class of beneficiaries to another.

TRUSTS - CIVIL PROCEDURE - CPR

Ch.D (Park J) 17/7/2000

References: LTL 17/7/2000 EXTEMPORE (Unreported elsewhere)

Document No.: Case Law - AC9900023

(1) ROGER LESTER BREADNER (2) STEWART HENDERSON FLEMING (3) ABACUS TRUST CO (ISLE OF MAN) LTD v (1) JONATHAN GRANVILLE-GROSSMAN (2) DEBORAH LANSING (3) DAVID GRANVILLE-GROSSMAN (4) HELEN ILES (2000)

There were no equitable principles which could relieve the trustees of an accumulation and maintenance trust from their failure to exercise a power of appointment before the last date for its execution as specified in the trust deed.

TRUSTS - EQUITY

Ch.D (Park J) 28/6/2000

References: LTL 30/6/2000 : (2000) 4 All ER 705 : (2001) 2 WLR 593

Document No.: Case Law - AC7201137

RE J (MINOR) (ISLE OF MAN : ADOPTION) sub nom RE J (ADOPTION PROCEDURE : ISLE OF MAN) (2000)

Under s.62(3) Adoption Act 1976 an adoption application made by a resident of the Isle of Man was deemed to be made outside Great Britain. Accordingly it must be made directly to the High Court which had power in certain circumstances to transfer the proceedings to a county court for determination. This case is reported at TLR 7/6/2000. A full LAWtel case report will be published on the Daily Update once a transcript is available. The official transcript may be ordered from Transcripts Express on 020 7970 4800.

FAMILY - CHILDREN - CIVIL PROCEDURE

FAM (Sumner J) 3/2/2000

References: TLR 7/6/2000 : (2000) 2 FLR 633

Document No.: Case Law - AC8001522

R v (1) LAURENCE IAN WERNER (2) SIMON STUART CLARKE (1999)

The provisions of the Taxes Management Act 1970 did not affect any criminal proceedings for any misdemeanour.

SENTENCING - CRIME - TAX - FRAUD

CA (Henry LJ, Owen J, Douglas Brown J) 18/11/99

References: LTL 13/12/99 (Unreported elsewhere)

Document No.: Case Law - AC7800590

SAVINGS & INVESTMENT BANK LTD (In Liquidation) v (1) KENNETH JOHN FINCKEN (2) BRADENHAM HOLDINGS LTD (1999)

An application to strike out a statement of case under CPR 3.4(2) comprised a two-stage process involving a consideration of CPR 3.4(2)(a) and CPR 3.4(2)(b).

CIVIL PROCEDURE - CPR - INSOLVENCY AND BANKRUPTCY

CA (Morritt LJ, Laws LJ, Jonathan Parker J) 29/10/99

References: LTL 29/10/99 EXTEMPORE (Unreported elsewhere)

Document No.: Case Law - AC8400538

ASCON CONTRACTING LTD v ALFRED McALPINE CONSTRUCTION ISLE OF MAN LTD (1999)

Claims and counterclaims for damages for delay in completion of sub-contract work allowed in part. Delay was held to be causative in part only of the delay in completion of main contract. Claim for contribution by sub-contractor to damages paid by main contractor disallowed.

BUILDING AND CONSTRUCTION - CONTRACT

Technology & Construction Court (HH Judge Hicks QC) 19/10/99

References: LTL 2/11/99 : (1999) 66 Con LR 119 : (2000) CILL 1583

Document No.: Case Law - AC7100278

BANK OF AMERICA (FORMERLY NATIONSBANK N A) v (1) KEVIN PETER ARNELL (2) LLOYD'S BANK PLC (3) MIDLAND BANK PLC (4) SHARON JANE HADDON (2000)

The honest recipient of money was not liable for "knowing receipt" of monies paid by a third party under a mistake of fact.

BANKING - COMMERCIAL - EQUITY - TRUSTS - FRAUD

QBD Commercial Court (Aikens J) 28/7/99

References: (1999) Lloyd's Rep Bank 399 : LTL 1/11/2000

Document No.: Case Law - AC7200508

A ELAINE JORDAN v ROY GREGORY JORDAN (2000)

An application that had the sole objective of enforcing a foreign order would be unlikely to succeed unless: (i) the enforcement remedies of the foreign court were inadequate or had been exhausted; and (ii) the specific enforcement remedies under Maintenance Orders (Reciprocal Enforcement) Act 1972, or under common law, were inadequate or had been exhausted.

CONFLICT OF LAWS - FAMILY - PENSIONS

DC (Simon Brown LJ, Auld LJ, Thorpe LJ) 12/7/99

References: LTL 11/8/99 : (2000) 1 WLR 210

Document No.: Case Law - AC7800494

GREENWICH LTD (Plaintiff) v (1) NATIONAL WESTMINSTER BANK PLC (2) JOHN CLIFFORD TREVOR (3) DAVID RICHARD LILLEY (Defendants) (1999)

The court had a discretion to order security for costs against a company registered in the Isle of Man and that discretion was unfettered by questions of the comity of laws and community law, or by s.726 Companies Act 1985.

CONFLICT OF LAWS - INTERNATIONAL - CIVIL PROCEDURE - EUROPEAN - DISCRIMINATION

Ch.D (Blackburne J) 31/3/99

References: LTL 13/4/99 : TLR 13/4/99 : ILR 17/5/99 : (1999) 2 Lloyd's Rep 308

Document No.: Case Law - AC7600238

DOWLES MANOR PROPERTIES LTD v (1) BANK OF NAMIBIA (2) TOM ALWEENDO (1999)

Appeal against unless order on grounds that it was disproportionate was dismissed.

CIVIL PROCEDURE - COMPANY

CA (Robert Walker LJ, Tuckey LJ) 19/1/99

References: LTL 8/2/99 : TLR 18/3/99

Document No.: Case Law - AC8600358

(1) WATERFORD WEDGWOOD PLC (A COMPANY INCORPORATED IN THE REPUBLIC OF IRELAND) (2) WATERFORD CRYSTAL LTD (A COMPANY INCORPORATED IN THE REPUBLIC OF IRELAND) (Plaintiffs) v (1) DAVID NAGLI LTD (2) DAVID NAGLI (Defendants) & (1) GABRIEL F HAUGHTON (2) BEXHILL CONSULTANTS LTD (A COMPANY INCORPORATED IN THE ISLE OF MAN) (Third Parties) (1998)

Under s.17 Legal Aid Act 1988 regard was to be had to all the circumstances when deciding whether to make an order for costs against an assisted person. However, in determining the financial resources of the assisted person it did not follow that such resources were to be aggregated with those of the spouse or a third party.

LEGAL AID - REAL PROPERTY - EUROPEAN - CONFLICT OF LAWS - FINANCIAL - CIVIL PROCEDURE

Ch.D (Charles Aldous QC) 4/12/98

References: LTL 7/12/98 : TLR 4/1/99 : (1999) 3 All ER 185

Document No.: Case Law - AC7600087

MALCOLM HUNTLEY POTIER (Appellant) v SECRETARY OF STATE FOR TRADE & INDUSTRY (Respondent) : SECRETARY OF STATE FOR TRADE & INDUSTRY (Appellant) v JOHN DOUGLAS SOLLY (Respondent) (1998)

The definition of a de facto director was to be determined, and a distinction was to be drawn between the definition of a de facto director and that of a shadow director. An appellant's honest belief that he was not a director was not a reasonable belief, and he should have been found unfit to be a director and disqualified.

COMPANY - COMMERCIAL - INSOLVENCY AND BANKRUPTCY - EMPLOYMENT - FRAUD

CA (Stuart-Smith LJ, Thorpe LJ, Robert Walker LJ) 30/11/98

References: LTL 30/11/98 : ILR 7/12/98

Document No.: Case Law - AC7600075

TAYLOR & ORS v DIRECTOR OF SERIOUS FRAUD OFFICE & ORS (1998)

Two certified questions of public importance: (1) whether an implied undertaking was created by the disclosure of documents pursuant to the prosecution's duty at common law; and (2) whether there was immunity from suit in respect of statements made by informants, investigators and prosecutors before actual or possible criminal litigation.

EVIDENCE - CRIMINAL PROCEDURE - DEFAMATION - FRAUD - LEGAL PROFESSION

HL (Lords Lloyd, Goff, Hoffmann, Hope and Hutton) 29/10/98

References: LTL 29/10/98 : ILR 3/11/98 : TLR 4/11/98 : (1998) 3 WLR 1040 : (1998) 4 All ER 801 : (1998) EMLR 463

Document No.: Case Law - AC0006071

Third party sought an order setting aside Third Party Notice on grounds that third party claim was not one which by virtue of the Civil Jurisdiction and Judgments Act 1982, incorporating the Brussels Convention, the court had power to determine and a declaration that the Court had no jurisdiction over him in respect of any claims raised by that notice.

CONFLICT OF LAWS - CIVIL PROCEDURE - INTELLECTUAL PROPERTY - LEGAL AID

Ch.D (Mr Charles Aldous QC) 8/4/98

References: LTL 8/4/98 : TLR 13/5/98 : (1998) CLC 1011

Document No.: Case Law - AC8600177

C7300035 MS P E J O'NEILL & THE EXECUTORS OF MR D R O'NEILL (DECEASED) v COMMISSIONERS OF INLAND REVENUE (1998)The value for inheritance tax purposes of property subject to a joint tenancy was the severable aliquot share.

On the facts, presumption of advancement rebutted and whole balance in joint accounts chargeable to inheritance tax.

TAX - TRUSTS

Special Commissioners (Mr B M F O'Brien) 6/4/98

References: LTL 10/9/98 (Unreported elsewhere)

Document No.: Case Law - AC7300035

RE MURPHY'S SETTLEMENTS sub nom JOHN MURPHY (KNOWN AS JOHN MURPHY JUNIOR) (Plaintiff) v JOHN MURPHY (KNOWN AS JOHN MURPHY SENIOR) (Defendant) (1998)

Application for disclosure of identity of trustees of certain settlements.

CIVIL PROCEDURE - COMPANY - TRUSTS - EQUITY

Ch.D (Neuberger J) 1/4/98

References: LTL 2/4/98 : ILR 27/4/98 : TLR 2/5/98 : (1998) 3 All ER 1 : (1999) 1 WLR 282

Document No.: Case Law - AC8000714

SUNDELTA LTD (Plaintiff) v (1) PACKAMIST LTD (2) ALLIED COMMERCIAL EXPORTERS LTD (3) CENTRAL ESTATES LTD (4) GALLIARD HOMES LTD (Defendants) (1998)

Trial of preliminary issues in relation a property development in London and whether money retained from the purchase price amounted to retention money pending completion of work on the property or liquidated damages for losses caused by delay in completing those works.

CONTRACT - REAL PROPERTY

QBD Official Referee's Business (HH Judge Cyril Newman QC) 9/12/97

References: LTL 14/1/98 (Unreported elsewhere)

Document No.: Case Law - AC0006795

WATERFORD WEDGWOOD PLC v DAVID NAGLI LTD (1998)

Application by plaintiff for summary judgment for trade mark infringement and passing off of counterfeit "Waterford" and "Lismore" crystal goods.

INTELLECTUAL PROPERTY

Ch.D (Sir Richard Scott VC) 24/7/97

References: (1998) FSR 92

Document No.: Case Law - AC8100157

INLAND REVENUE COMMISSIONERS v WILLOUGHBY & ANOR (1997)

Avoidance under s.741 Income and Corporation Taxes Act 1988 of tax on income derived from a person resident abroad on a transfer of assets abroad.

TAX - INSURANCE - CONTRACT

HL (Lords Nolan, Hoffmann, Mustill, Clyde and Hutton) 10/7/97

References: LTL 10/7/97 : TLR 16/7/97 : (1997) 1 WLR 1071 : (1997) STC 995 : (1997) 4 All ER 65

Document No.: Case Law - AC0001887

(1) PAUL DAVID DOUGLAS (2) BRIAN MURRAY v (1) THE ROYAL BANK OF SCOTLAND PLC (2) BLYTHE LIGGINS (a firm) (1997)

As to the striking out for want of prosecution of claims against bank and solicitors in respect of breaches of duty alleged to have led to collapse of plaintiffs' timeshare business in 1990.

CIVIL PROCEDURE - PROFESSIONAL NEGLIGENCE - BANKING

CA (Leggatt LJ, Morritt LJ, Phillips LJ) 23/5/97

References: LTL 24/5/97 (Unreported elsewhere)

Document No.: Case Law - AC8000359

R v COMMISSIONERS OF INLAND REVENUE EX PARTE ULSTER BANK LIMITED (1997)

As to powers in s.20 Taxes Management Act 1970 for Revenue to apply for Special Commissioner consent to notice under s.20(8A) requiring production of documents, and as to documents to which notice may relate. Part of judgment in R v O'Kane ex parte Northern Bank (1996) overruled.

TAX - BANKING - ADMINISTRATIVE

CA (Simon Brown LJ, Morritt LJ, Sir Brian Neill) 1/5/97

References: LTL 2/5/97 : ILR 5/5/97 : TLR 15/5/97

Document No.: Case Law - AC8000298

THE SCOTCH WHISKY ASSOCIATION v GLEN KELLA DISTILLERIES LIMITED (1997)

Claim for breach of EEC Regulations and passing off in respect of clear alcoholic beverage sold as 'white whisky' in the Isle of Man.

INTELLECTUAL PROPERTY - EUROPEAN

Ch.D (Rattee J) 25/3/97

References: LTL 25/3/97 : TLR 1/4/97

Document No.: Case Law - AC8000223

TAVOULAREAS v TAVOULAREAS (1998)

Conduct under s.5(2)(g) Matrimonial Causes Act 1973 as a matter of construction was aimed at marital conduct, or misconduct, and not litigation conduct.

FAMILY

CA (Kennedy LJ, Thorpe LJ) 19/11/96

References: (1998) 2 FLR 418

Document No.: Case Law - AC7000135

IN RE BCCI SA (IN LIQUIDATION) (NO.10) sub nom RE BANK OF CREDIT & COMMERCE INTERNATIONAL SA (1996)

Court direction on release of funds to the Luxembourg liquidators of the Bank of Credit and Commerce ('BCCI') for distribution to creditors and the court's refusal to disapply Insolvency Act 1986 set-off rules.

INSOLVENCY AND BANKRUPTCY - COMMERCIAL - INTERNATIONAL

Ch.D (Sir Richard Scott V-C) 6/8/96

References: LTL 17/8/96 : TLR 8/10/96 : (1996) 4 All ER 796 : (1997) 2 WLR 172 : (1997) 1 BCLC 80

Document No.: Case Law - AC0004707

ALLIED GENERAL HOLDINGS LTD v SORSKY & ORS (1996)

Appeal against the discharge of an order for costs against a company which was resident outside the jurisdiction with no tangible assets.

CIVIL PROCEDURE

CA (Neill LJ, Millett LJ and Phillips LJ) 25/6/96

References: TLR 16/7/96

Document No.: Case Law - AC0004541

IN RE A BANKRUPT (NO.400 OF 1995) sub nom RE: VERNON JOHN SCHUPPAN (A BANKRUPT) (1996)

Bankrupt's application that his trustee in bankruptcy should not continue to retain the bankrupt's former solicitors in view of matters likely to produce a conflict of interest.

INSOLVENCY AND BANKRUPTCY

Ch.D (Robert Walker J) 15/3/96

References: LTL 20/3/96 : TLR 22/3/96 : (1996) 2 All ER 664 : (1997) 1 BCLC 211

Document No.: Case Law - AC0003939

SECRETARY OF STATE FOR EMPLOYMENT v WILSON (1996)

The statutory liability of the Secretary of State for Employment to make good a debt owed by an insolvent employer to his employee is subject to the general law of set-off and in particular r 4.90 Insolvency Rules 1986.

EMPLOYMENT - INSOLVENCY AND BANKRUPTCY - EUROPEAN

EAT (Mummery J, Mr A D Tuffin, Mr K M Young) 1/3/96

References: (1996) IRLR 330 : (1997) ICR 408

Document No.: Case Law - AC0004764

WILLSON v HOOKER (HMIT) (1995)

Taxing a UK agent of an Isle of Man company on a capital gain made on its sale of land in the UK.

TAX

Ch.D (Sir John Vinelott)

References: (1995) STC 1142

Document No.: Case Law - AC0004051

ANTHONY R.WILSON v HOOKER (HMIT) (1995)

Assessment to tax as agent of a person acting as agent in England for an Isle of Man company in the sale of land at Hirwaun.

TAX

Ch.D (Sir John Vinelott) 6/11/95

References: TLR 21/11/95 : ILR 4/12/95

Document No.: Case Law - AC0003346

P (MINORS)(FINAL CARE ORDER:NORTHERN IRELAND), IN RE (1993)

Necessity for making order final for children to move to Northern Ireland

FAMILY - INTERNATIONAL

CA 7.4.93

References: ILR 10.5.93

Document No.: Case Law - AC1605286

DAVIS & ANOR v RADCLIFFE & ORS (1990)

Isle of Man Banking licensing Act imposes no duty of care on licensing authority to investors : Isle of Man Banking licensing Act imposes no duty of care on licensing authority to investors

NEGLIGENCE - CIVIL PROCEDURE - BANKING - INSOLVENCY

PC (from HC Isle of Man) 5.4.90.

References: (1990) 1 WLR 821: (1990) 2 All ER 536: TLR 6.4.90 : (1990) 134 SJ 1078 : (1990) BCC 472 : (1990) BCLC 647.

Document No.: Case Law - AC1739411

GILLINGS & ANOR.(TRADING AS FIREMANN) v THACKER (1989)

Damages awarded against employee for overcharging employers & breach of sole marketing agreement

CONTRACT - EQUITY, TRUSTS, PROBATE

High Court Isle of Man (Deemster Corrin) 15.9.89.

References: LTL 20/10/89 (Unreported elsewhere).

Document No.: Case Law - AC1072267

RE B (A MINOR) (1989)

Making girl of 17 with mental disability a ward of court and ordering sterilization operation.

MEDICAL - FAMILY

High Court Isle of Man (Deemster Corrin) 3/8/89

References: 1987-80 Manx Law Reports 418

Document No.: Case Law - AC1303143

B v H (1988)

DNA finterprinting test not available to establish paternity of illegitimate child.

FAMILY

High Bailiff's Court (Williamson Deputy High Bailiff) 27.9.88

References: 1987-1989 MLR 263.

Document No.: Case Law - AC0030312

IN RE TUCKER (A BANKRUPT) 1988

Taking evidence for English court : Order for examination of UK bankrupt claiming `foreign tax bankruptcy' on the Isle of Man : Examining UK bankrupt on the Isle of Man

CIVIL PROCEDURE - INTERNATIONAL - INSOLVENCY - EVIDENCE

SGD (B A Hytner J.A)

References: LTL 11/7/88 (Unreported elsewhere)

Document No.: Case Law - AC1257482

P & O EUROPEAN FERRIES (PORTSMOUTH) LTD v NATIONAL UNION OF SEAMEN (1988)

Attempt by National Union of Seamen to circumvent the law as to blacking

EMPLOYMENT - SHIPPING

QBD (Michael Davies J)

References: ILR 28.3.88

Document No.: Case Law - AC0125679

HAFTON PROPERTIES LTD. v McHUGH (HMIT) (1987)

Interest paid by a UK resident company on a loan from an Isle of Man bank attracted a liability to deduct UK income tax before it was paid

TAX - BANKING

Ch.D (Gibson J)

References: (1987) BTC 18

Document No.: Case Law - AC1255185

ROVER INTERNATIONAL LTD & ORS v CANNON FILM SALES LTD (1987)

Evidence Act 1968 admissibility subject to RSC O.38 r.21 : Admissibility under Evidence Act 1968 subject to Rules of Court

INTERNATIONAL - CIVIL PROCEDURE - EVIDENCE

Ch.D (Harman J)

References: (1987) 1 WLR 1597 : (1987) 3 All ER 986 : (1987) 131 SJ 1591 : (1987) 3 BCC 369 : (1987) BCLC 540

Document No.: Case Law - AC1258233

IN THE MATTER OF AN APPLICATION TO THE LAND COURT (FILE NO.85) (1987)

Evidence of tenancy-payment of rates & repairs inadequate consideration to support contract.

REAL PROPERTY - CONTRACT

ISLE OF MAN LAND COURT (Callow, High Bailiff, Mr W.C.Costain and Mr I.M. Godfrey) 12.10.87 Land Court

References: 1987-89 Manx Law Reports 136

Document No.: Case Law - AC1303052

OAKE v.O'DEA & WASSAL(1987)

Disturbing the nest of protected bird in the Isle of Man.

CRIME

(High Bailiff H.W.Callow) 25/8/87

References: 1987-1989 MLR 131

Document No.: Case Law - AC1303051

LAGOON INVESTMENTS LTD v S.I.B.(1987)

Dismissal for want of prosecution

CIVIL PROCEDURE

Isle of Man Ch.D (Deemster Luft) 3/8/87

References: (1987-1989) MLR 126

Document No.: Case Law - AC1303053

SHARROCKS v CASTLETOWN BREWERY (1987)

Claim against brewery for misstatement on value of licensed premises by landlord to prospective tenant dismissed.

HOUSING - NEGLIGENCE - LICENSING

Common Law Division Isle of Man (Deemster Corrin) 28.4.87.

References: 1987-1989 MLR 92.

Document No.: Case Law - AC1303079

GREGORY v R (1987)

Possession of cannabis : Isle of Man sentencing guidelines

SENTENCING

SGD (BA Hytner QC) 2/4/87

References: 8 MLB : PEEL CITY GUARDIAN LAW REPORT

Document No.: Case Law - AC1257287

GREGORY v R (1987)

Appeal against concurrent sentences for possession of cannabis resin and production of cannabis resin by importation to the Isle of Man from UK.

SENTENCING - CRIME

SGD (Hytner, B.A.)

References: 8 MLB 2.4.87: PEEL CITY GUARDIAN LAW REPORT

Document No.: Case Law - AC2257287

HOARE v OAKE (1987)

Inadmissible evidence as to previous convictions for keeping a dangerous dog on the Isle of Man.

EVIDENCE - CRIMINAL PROCEDURE

SGD (Deemster Luft) 18/3/87

References: UR

Document No.: Case Law - AC1303064

FRANKLAND v REGINA:MOORE v REGINA (1987)

Test as to mens rea in murder : Modern test as to intent explained by PC in appeal from Isle of Man

CRIME

References: 2 WLR 1251:AC 576:ILR 4.3.87

Document No.: Case Law - AC0125613

FRANKLAND v REGINA:MOORE v REGINA (1987)

Test as to mens rea in murder : Modern test as to intent explained by PC in appeal from Isle of Man

CRIME

References: 2 WLR 1251:AC 576:ILR 4.3.87

Document No.: Case Law - AC1256129

IN RE CUBBON (1986)

Application of rule where defined objects have not exhausted fund

EQUITY, TRUSTS, PROBATE

Ch.D (Isle of Man) (Deemster Luft) 25/6/86

References: (1986) 7 MLR

Document No.: Case Law - AC1303129

MONARCH ASSURANCE CO LTD v INCOME TAX SPECIAL COMMISSIONERS & ORS (1986)

Company's appeal against penalties imposed by tax inspector for failing to obey notices to produce documents which might show whether options to buy shares in Isle of Man companies produced gains beyond those covered by 'roll-over relief'

TAX

Ch.D (Hoffman J)

References: TLR 2/5/86

Document No.: Case Law - AC1761430

McKINNON v DONALDSON, LUFKIN & JENRETTE SECURITIES CORPORATION & ORS (1986)

A foreign bank with a London branch did not have to produce documents held in its New York head office.

BANKING - INTERNATIONAL - CIVIL PROCEDURE - EVIDENCE

Ch.D (Hoffman J) 5/11/85

References: 1 All ER 653 : (1986) 2 WLR 453

Document No.: Case Law - AC1750358

RE ORIEL (IN LIQUIDATION) (1986)

Place of business-Isle of Man co. in England. Isle of Man company's unregistered charges over UK assets.

COMPANY - INTERNATIONAL - INSOLVENCY AND BANKRUPTCY - REAL PROPERTY

CA 28/6/85

References: (1986) 1 WLR 180 : (1985) 3 All ER 216 : (1985) 129 SJ 669 :(1986) PCC 11 : (1985) 82 LSG 3446

Document No.: Case Law - AC1747548

GUBAY v KINGTON (HMIT) (1984)

Taxpayer's appeal against CA decision as to CGT on share transfer to wife, made on ground that because she lived in the Isle of Man they were living separately in that tax year

TAX

References: (1984) 1 WLR 163 :(1984) BTC 55 : (1984) 1 All ER 153 : (1984) STC 99 : (1984) 57 TC 601 : (1984) 81 LST 900 : (1984) 134 NLJ 342 : (1984) 81 LSG 900

Document No.: Case Law - AC1004048

FURNISS (HMIT) v DAWSON (1984)

Artificial scheme involving a transfer of shares to an Isle of Man company designed solely for tax avoidance and to be disregarded as wholly artificial.

TAX

HL (Lords Fraser, Scarman, Roskill, Bridge and Brightman) 9/2/84

References: (1984) AC 474 : (1984) BTC 90 : (1984) 1 All ER 530 : (1984) 2 WLR 226 : (1984) 128 SJ 132 : (1984) 55 TC 234 : (1984) STC 153: (1984) 81 LSG 739 : (1984) 134 NLJ 341

Document No.: Case Law - AC0321000

A.R.v GROSSMAN (1981)

Production by Manx Branch : British bank with IOM branch documents in Isle of Man branch : Account kept abroad.

BANKING - EVIDENCE - CIVIL PROCEDURE

References: 73 CAR 302

Document No.: Case Law - AC0011196

IDMAC INDUSTRIAL DESIGNERS & MANAGEMENT CONSULTANTS BV v MIDLAND BANK BANK LTD AND ORS. (1981)

As grounds for refusing

COMPANY - BANKING - CIVIL PROCEDURE

References: TLR 8.10.81.

Document No.: Case Law - AC1067157

28 July 2003