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Conservative And Unionist Central Office V Burrell
''Conservative and Unionist Central Office v Burrell'' 981EWCA Civ 2 is an English trusts law case ruling on the "beneficiary principle". The Inland Revenue sought to define the party, a mixed-money, common-object body with regular spending for political purposes, as an unincorporated association. The direct subject matter was on the applicability of corporation tax, which was confirmed to apply to unincorporated associations but that the set-up of the party and its rules were not such an instance. The party was a sui generis body (body of its own class) meaning a lex specialis (set of special laws) should apply. Facts The Inland Revenue argued that the contributions of members of the Conservative Party (formally, the Conservative and Unionist Party) took effect as an accretion to the funds (legally termed "mixed fund") which placed investments to make extra self-income, essentially controlled by the party leader due to rules in place voted on by the members and were thus the subj ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
English Trusts Law
English trust law concerns the protection of assets, usually when they are held by one party for another's benefit. Trusts were a creation of the English law of property and obligations, and share a subsequent history with countries across the Commonwealth and the United States. Trusts developed when claimants in property disputes were dissatisfied with the common law courts and petitioned the King for a just and equitable result. On the King's behalf, the Lord Chancellor developed a parallel justice system in the Court of Chancery, commonly referred as equity. Historically, trusts have mostly been used where people have left money in a will, or created family settlements, charities, or some types of business venture. After the Judicature Act 1873, England's courts of equity and common law were merged, and equitable principles took precedence. Today, trusts play an important role in financial investment, especially in unit trusts and in pension trusts (where trustees and fun ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Court Of Appeal Of England And Wales
The Court of Appeal (formally "His Majesty's Court of Appeal in England", commonly cited as "CA", "EWCA" or "CoA") is the highest court within the Courts of England and Wales#Senior Courts of England and Wales, Senior Courts of England and Wales, and second in the legal system of England and Wales only to the Supreme Court of the United Kingdom. The Court of Appeal was created in 1875, and today comprises 39 Lord Justices of Appeal and Lady Justices of Appeal. The court has two divisions, Criminal and Civil, led by the Lord Chief Justice of England and Wales, Lord Chief Justice and the Master of the Rolls, Master of the Rolls and Records of the Chancery of England respectively. Criminal appeals are heard in the Criminal Division, and civil appeals in the Civil Division. The Criminal Division hears appeals from the Crown Court, while the Civil Division hears appeals from the County Court (England and Wales), County Court, High Court of Justice and Family Court (England and Wales ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1981 In British Law
Events January * January 1 ** Greece enters the European Economic Community, predecessor of the European Union. ** Palau becomes a self-governing territory. * January 10 – Salvadoran Civil War: The Farabundo Martí National Liberation Front, FMLN launches its first major offensive, gaining control of most of Morazán Department, Morazán and Chalatenango Department, Chalatenango departments. * January 15 – Pope John Paul II receives a delegation led by Polish Solidarity (Polish trade union), Solidarity leader Lech Wałęsa at the Vatican City, Vatican. * January 20 – Iran releases the 52 Americans held for 444 days, minutes after Ronald Reagan is First inauguration of Ronald Reagan, sworn in as the 40th President of the United States, ending the Iran hostage crisis. * January 21 – The first DMC DeLorean, DeLorean automobile, a stainless steel sports car with gull-wing doors, rolls off the production line in Dunmurry, Northern Ireland. * January 24 – An 1981 Dawu ea ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
History Of The Conservative Party (UK)
The Conservative Party (also known as Tories) is the oldest political party in the United Kingdom and arguably the world. The current party was first organised in the 1830s and the name "Conservative" was officially adopted, but the party is still often referred to as the Tory party (not least because newspaper editors find it a convenient shorthand when space is limited). The Tories had been a coalition that more often than not formed the government from 1760 until the Reform Act 1832. Modernising reformers said the traditionalistic party of "Throne, Altar and Cottage" was obsolete, but in the face of an expanding electorate 1830s–1860s it held its strength among royalists, devout Anglicans and landlords and their tenants. History Widening of the franchise in the 19th century led the party to popularise its approach, especially under Benjamin Disraeli, whose Reform Act of 1867 greatly increased the electorate. After 1886, the Conservatives allied with the part of the Liberal P ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
English Trusts Case Law
English usually refers to: * English language * English people English may also refer to: Peoples, culture, and language * ''English'', an adjective for something of, from, or related to England ** English national identity, an identity and common culture ** English language in England, a variant of the English language spoken in England * English languages (other) * English studies, the study of English language and literature * ''English'', an Amish term for non-Amish, regardless of ethnicity Individuals * English (surname), a list of notable people with the surname ''English'' * People with the given name ** English McConnell (1882–1928), Irish footballer ** English Fisher (1928–2011), American boxing coach ** English Gardner (b. 1992), American track and field sprinter Places United States * English, Indiana, a town * English, Kentucky, an unincorporated community * English, Brazoria County, Texas, an unincorporated community * Eng ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Income And Corporation Taxes Act 1970
Income is the consumption and saving opportunity gained by an entity within a specified timeframe, which is generally expressed in monetary terms. Income is difficult to define conceptually and the definition may be different across fields. For example, a person's income in an economic sense may be different from their income as defined by law. An extremely important definition of income is Haig–Simons income, which defines income as ''Consumption + Change in net worth'' and is widely used in economics. For households and individuals in the United States, income is defined by tax law as a sum that includes any wage, salary, profit, interest payment, rent, or other form of earnings received in a calendar year.Case, K. & Fair, R. (2007). ''Principles of Economics''. Upper Saddle River, NJ: Pearson Education. p. 54. Discretionary income is often defined as gross income minus taxes and other deductions (e.g., mandatory pension contributions), and is widely used as a basis to comp ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Frederick Lawton (judge)
Sir Frederick Horace Lawton (21 December 1911 – 3 February 2001) was a British barrister and judge who served as Lord Justice of Appeal from 1972 to 1986. Early life and career Frederick Lawton was born in Wandsworth, London, the son of William John Lawton and Ethel, ''née'' Hanley. His father, a former insurance agent, had joined the Prison Service, and became Governor of Wandsworth Prison, the first prison governor to rise from the ranks. He was educated at Battersea Grammar School and then at Corpus Christi College, Cambridge, where he took first-class honours in part one of the History tripos and an upper second-class honours in part two of the Law tripos. After flirting with Communism there, Lawton joined the British Union of Fascists and founded the Cambridge University Fascist Association. Early legal career Lawton was called to the bar at the Inner Temple in 1935, and joined the chambers of Norman Birkett — 1 Brick Court. As a junior barrister, he defended ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
John Brightman, Baron Brightman
John Anson Brightman, Baron Brightman, Privy Council of the United Kingdom, PC (20 June 1911 – 6 February 2006) was a British barrister and judge who served as a Lords of Appeal in Ordinary, law lord between 1982 and 1986. Early life and career Brightman was born in Sandridge, Hertfordshire, the son of William Henry Brightman, a solicitor, and of Minnie Boston Brightman, ''née'' Way. He was educated at Doon House School in Kent, Marlborough College, and St John's College, Cambridge, where he read law. He was called to the bar at Lincoln's Inn in 1932. He then joined the chambers of Fergus Morton, Baron Morton of Henryton, Fergus Morton, later a law lord, and practised at the Chancery bar. During World War II, he volunteered as an Able Seaman (occupation), able seaman in the British Merchant Navy, Merchant Navy from 1939 to 1940, then was commissioned into the Royal Naval Reserve, Royal Naval Volunteer Reserve, serving on convoy in the Atlantic and the Mediterranean. In 1944, he ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Beneficiary Principle
The beneficiary principle is a policy of English trusts law, and trusts in Commonwealth jurisdictions, that trusts which do not have charitable objects, as under the UK Charities Act 2006 sections 2 and 3, and also do not make the trust property available for the benefit of defined people (i.e. beneficiaries), are void. Law In '' Morice v Bishop of Durham'' it was said "every on-charitabletrust must have a definite object. There must be someone in whose favour the court can decree performance."(1804) 9 Ves Jr 399 With a charitable trust, this power of enforcement is usually vested in the Attorney General. However, such conceptual objections seem less strong since the decision of the House of Lords in ''McPhail v Doulton'' 971AC 424 where Lord Wilberforce rode roughshod over objections to widening the class of valid discretionary trusts on the basis that there would be difficulty ascertaining beneficiaries for the court to enforce the trust in favour of. Where the objects of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Chancery Division
The High Court of Justice in London, known properly as His Majesty's High Court of Justice in England, together with the Court of Appeal and the Crown Court, are the Senior Courts of England and Wales. Its name is abbreviated as EWHC (England and Wales High Court) for legal citation purposes. The High Court deals at first instance with all high value and high importance civil law (non-criminal) cases; it also has a supervisory jurisdiction over all subordinate courts and tribunals, with a few statutory exceptions, though there are debates as to whether these exceptions are effective. The High Court consists of three divisions: the King's Bench Division, the Chancery Division and the Family Division. Their jurisdictions overlap in some cases, and cases started in one division may be transferred by court order to another where appropriate. The differences of procedure and practice between divisions are partly historical, derived from the separate courts which were merged into t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Vinelott J
Sir John Evelyn Vincent Vinelott (15 October 1923 – 22 May 2006) was a leading barrister at the Chancery bar and an English High Court judge in the Chancery Division from 1978 to 1994. He was born in Gillingham, Kent, and studied at Queen Elizabeth's Grammar School, Faversham. He started to read English at Goldsmiths, University of London, but his studies were interrupted by Second World War. He enlisted with the Royal Navy Volunteer Reserve before he graduated: the master-at-arms told him that hyphenated surname ("Vine-Lott") were not used on the lower decks. He was later commissioned as a sub-lieutenant, but retained his new unhyphenated surname. He was sent to the School of Oriental and African Studies to learn Japanese, and served on destroyers in the Far East, reading Japanese signals. He bought a copy of Ludwig Wittgenstein's ''Tractatus Logico-Philosophicus'' in Colombo, which made him determined to study philosophy after the war. He returned to his studies at Quee ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
