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Thomas Tomlin, Baron Tomlin
Thomas James Chesshyre Tomlin, Baron Tomlin, PC (6 May 1867 – 13 August 1935) was a British barrister and judge. Early life and career Born in Canterbury, Kent, the son of a barrister, Tomlin was educated at Harrow School and New College, Oxford, where he obtained a first-class degree in Jurisprudence and second-class honours in the BCL. He was called to the bar by the Middle Temple (1891) and '' ad eundem'' by Lincoln's Inn (1892). He was the pupil, then the devil, of Robert Parker, until the latter was appointed to the High Court in 1906; Tomlin, whose practice had until then been a moderate one, inherited most of Parker's practice. He was Junior Equity Counsel to the Board of Inland Revenue, the Board of Trade, the Commissioners of Woods and Forests, the Charity Commissioners, and the Board of Education. He took silk in 1913 and was elected a bencher of Lincoln's Inn in 1928 Judicial career In 1923, Tomlin was appointed as a judge to the Chancery Division ...
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The Right Honourable
''The Right Honourable'' (abbreviation: ''Rt Hon.'' or variations) is an honorific Style (form of address), style traditionally applied to certain persons and collective bodies in the United Kingdom, the former British Empire and the Commonwealth of Nations. The term is predominantly used today as a style associated with the holding of certain senior public offices in the United Kingdom, Canada, New Zealand, and to a lesser extent, Australia. ''Right'' in this context is an adverb meaning 'very' or 'fully'. Grammatically, ''The Right Honourable'' is an adjectival phrase which gives information about a person. As such, it is not considered correct to apply it in direct address, nor to use it on its own as a title in place of a name; but rather it is used in the Grammatical person, third person along with a name or noun to be modified. ''Right'' may be abbreviated to ''Rt'', and ''Honourable'' to ''Hon.'', or both. ''The'' is sometimes dropped in written abbreviated form, but is al ...
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Board Of Trade
The Board of Trade is a British government body concerned with commerce and industry, currently within the Department for International Trade. Its full title is The Lords of the Committee of the Privy Council appointed for the consideration of all matters relating to Trade and Foreign Plantations, but is commonly known as the Board of Trade, and formerly known as the Lords of Trade and Plantations or Lords of Trade, and it has been a committee of the Privy Council of the United Kingdom. The board has gone through several evolutions, beginning with extensive involvement in colonial matters in the 17th century, to powerful regulatory functions in the Victorian Era and early 20th century. It was virtually dormant in the last third of 20th century. In 2017, it was revitalised as an advisory board headed by the International Trade Secretary who has nominally held the title of President of the Board of Trade, and who at present is the only privy counsellor of the board, the other m ...
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Tax Avoidance
Tax avoidance is the legal usage of the tax regime in a single territory to one's own advantage to reduce the amount of tax that is payable by means that are within the law. A tax shelter is one type of tax avoidance, and tax havens are jurisdictions that facilitate reduced taxes. Tax avoidance should not be confused with tax evasion, which is illegal. Forms of tax avoidance that use legal tax laws in ways not necessarily intended by the government are often criticized in the court of public opinion and by journalists. Many corporations and businesses that take part in the practice experience a backlash from their active customers or online. Conversely, benefiting from tax laws in ways that were intended by governments is sometimes referred to as tax planning. The World Bank's World Development Report 2019 on the future of work supports increased government efforts to curb tax avoidance as part of a new social contract focused on human capital investments and expanded so ...
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Duke Of Westminster's Case
The ''Duke of Westminster's case'' was an often cited case in tax avoidance. The full title and citation was ''Inland Revenue Commissioners v. Duke of Westminster'' 936A.C. 1; 19 TC 490. The Duke of Westminster used to employ a gardener and pay him from his post-tax income, which was substantial. To reduce tax, the Duke stopped paying the gardener's wage and instead drew up a covenant, agreeing to pay an equivalent amount at the end of every specified period. Under the tax laws of the time, this allowed the Duke to claim the expense as a deduction, thus reducing his taxable income and his liability towards income tax An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Tax ... and surtax. The Department of Inland Revenue challenged this arrangement as tantamounting to tax evasion and t ...
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Ash, Dover
Ash is a village and civil parish in the Dover district of east Kent about three miles west of Sandwich. The civil parish has a population of 2,767, increasing to 3,365 at the 2011 Census, and includes the villages of Ash, Westmarsh, Ware, Hoaden and Richborough. The Ash Level, by the River Stour, takes up the northern part of the parish. History Ash was once on the main thoroughfare from Canterbury to the channel port of Sandwich. It takes its name from the Old English æsc ( ash) and shows its toponymy in its first recorded form, Æsce, in about 1100. A variation may be Esch in 1418. Ash was once part of the Royal manor of Wingham and having been given to the See of Canterbury in 850 AD by King Athelstan, it became a separate parish in 1282, one of the largest in Kent at that time. The Harflete or Harfleet family were Lords of the Manor for many years. The family died out in the late seventeenth century. The Grade I listed parish church, is dedicated to St Nichola ...
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Life Peer
In the United Kingdom, life peers are appointed members of the peerage whose titles cannot be inherited, in contrast to hereditary peers. In modern times, life peerages, always created at the rank of baron, are created under the Life Peerages Act 1958 and entitle the holders to seats in the House of Lords, presuming they meet qualifications such as age and citizenship. The legitimate children of a life peer are entitled to style themselves with the prefix "The Honourable", although they cannot inherit the peerage itself. Before 1887 The Crown, as '' fount of honour'', creates peerages of two types, being hereditary or for life. In the early days of the peerage, the Sovereign had the right to summon individuals to one Parliament without being bound to summon them again. Over time, it was established that once summoned, a peer would have to be summoned for the remainder of their life, and later, that the peer's heirs and successors would also be summoned, thereby firmly entre ...
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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 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 and the 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, High Court of Justice and Family Court. Permission to appeal is normally required from either the lower court or the Court of Appeal itself; and with permission, further appeal may lie to the Supreme Court. Th ...
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Tomlin Order
A Tomlin order is a court order in the English civil justice system under which a court action is stayed on terms that have been agreed in advance between the parties and are included in a schedule to the order. As such, it is a form of consent order. The Tomlin order permits either party to apply to court to enforce the terms of the order, which avoids the need to start fresh proceedings. The terms of the schedule do not form part of the court order and so may remain confidential, and they may include matters outside the jurisdiction of the court or the scope of the case in hand. Origins The order is named after High Court judge Tomlin J (as he then was) from his ruling in ''Dashwood v Dashwood'', that such an order kept the proceedings alive only to the extent necessary to enable a party to enforce the terms of the settlement. In that case, Tomlin J held that a provision in the order which required one party to refrain from running a business in competition with the other par ...
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Knight Bachelor
The title of Knight Bachelor is the basic rank granted to a man who has been knighted by the monarch but not inducted as a member of one of the organised orders of chivalry; it is a part of the British honours system. Knights Bachelor are the most ancient sort of British knight (the rank existed during the 13th-century reign of King Henry III), but Knights Bachelor rank below knights of chivalric orders. A man who is knighted is formally addressed as " Sir irst Name urname or "Sir irst Name and his wife as "Lady urname. Criteria Knighthood is usually conferred for public service; amongst its recipients are all male judges of His Majesty's High Court of Justice in England. It is possible to be a Knight Bachelor and a junior member of an order of chivalry without being a knight of that order; this situation has become rather common, especially among those recognized for achievements in entertainment. For instance, Sir Michael Gambon, Sir Derek Jacobi, Sir Anthony Hopkins ...
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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 ...
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Bencher
A bencher or Master of the Bench is a senior member of an Inn of Court in England and Wales or the Inns of Court in Northern Ireland, or the Honorable Society of King's Inns in Ireland. Benchers hold office for life once elected. A bencher can be elected while still a barrister (usually, but not always, King's Counsel in the UK or Senior Counsel in Ireland), in recognition of the contribution that the barrister has made to the life of the Inn or to the law. Others become benchers as a matter of course when appointed as a High Court judge. The Inn may elect non-members as honorary benchers – for example, distinguished judges and lawyers from other countries, eminent non-lawyers or (in the English Inns) members of the British Royal Family, who become known as "Royal Benchers" once elected. One member of each Inn is the Treasurer, a position which is held for one year only. While succession to the post of Treasurer was once dependent purely on seniority (or '' auncie ...
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King's Counsel
In the United Kingdom and in some Commonwealth countries, a King's Counsel (post-nominal initials KC) during the reign of a king, or Queen's Counsel (post-nominal initials QC) during the reign of a queen, is a lawyer (usually a barrister or advocate) who is typically a senior trial lawyer. Technically appointed by the monarch of the country to be one of 'His erMajesty's Counsel learned in the law', the position originated in England and Wales. Some Commonwealth countries have either abolished the position, or renamed it so as to remove monarchical connotations, for example, ' Senior counsel' or 'Senior Advocate'. Appointment as King's Counsel is an office, conferred by the Crown, that is recognised by courts. Members have the privilege of sitting within the inner bar of court. As members wear silk gowns of a particular design (see court dress), appointment as King's Counsel is known informally as ''receiving, obtaining,'' or ''taking silk'' and KCs are often colloquially ...
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