Company Regulations in UK Law

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Leading Cases
  • Ebrahimi v Westbourne Galleries Ltd; Re Westbourne Galleries Ltd
    • House of Lords
    • 03 Mayo 1972

    The words are a recognition of the fact that a limited company is more than a mere judicial entity, with a personality in law of its own: that there is room in company law for recognition of the fact that behind it, or amongst it, there are individuals, with rights, expectations and obligations inter se which are not necessarily submerged in the company structure.

  • Caparo Industries Plc v Dickman
    • House of Lords
    • 08 Febrero 1990

    What emerges is that, in addition to the foreseeability of damage, necessary ingredients in any situation giving rise to a duty of care are that there should exist between the party owing the duty and the party to whom it is owed a relationship characterised by the law as one of "proximity" or "neighbourhood" and that the situation should be one in which the court considers it fair, just and reasonable that the law should impose a duty of a given scope upon the one party for the benefit of the other.

  • Caparo Industries Plc v Dickman
    • Court of Appeal (Civil Division)
    • 29 Julio 1988

    He naturally, and rightly, regards the company as his client. It is attached to and forms part of the company's accounts (ss.238 (3) 239). A copy of the company's accounts (including the auditor's report) must be sent to every member (s.240). Any member of the company, even if not entitled to have a copy of the accounts sent to him, is entitled to be furnished with a copy of the company's last accounts on demand and without charge (s.246).

  • Duple Motor Bodies Ltd v Commissioners of Inland Revenue
    • House of Lords
    • 28 Marzo 1961

    Then the question is what figure should be taken to represent the stock-in-trade. But an exception seems to have been recognised for a very long time: if market value has already fallen before the date of valuation so that at that date the market value of the article is less than it cost the taxpayer, then the taxpayer can bring the article in at market value, and in this way anticipate the loss which he will probably incur when he comes to sell it.

  • Shopalotto.com Ltd's Application
    • Chancery Division (Patents Court)
    • 07 Noviembre 2005

    From this sort of consideration there has developed an approach that I consider to be well established on the authorities, which is to take the claimed programmed computer, and ask what it contributes to the art over and above the fact that it covers a programmed computer. If there is a contribution outside the list of excluded matter, then the invention is patentable, but if the only contribution to the art lies in excluded subject matter, it is not patentable.

  • Rodenstock GmbH (the "Scheme Company") and Another
    • Chancery Division
    • 06 Mayo 2011

    It was a convenient phrase designed to broaden rather than restrict the scope of the court's jurisdiction in relation to schemes. It was designed simply to identify the types of company and association to which the jurisdiction applies. At least so far as concerns solvent companies, nothing in either the Judgments Regulation or the Insolvency Regulation was intended to impact restrictively upon the scope of that jurisdiction.

  • Hinton (Inspector of Taxes) v Maden & Ireland Ltd
    • House of Lords
    • 16 Julio 1959

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Books & Journal Articles
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Law Firm Commentaries
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Forms
  • Chapter CFM72420
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    .... . . The asset-holding company: holdings through partnerships. Some securitisations are structured ... which would be acceptable under the securitisation company regulations, and. the company has no assets or business apart from the holding of ......
  • Chapter CFM72360
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......Regulation 3 sets out the scope of the regulations. The regulations apply to a ‘securitisation company’ as defined in ......
  • Chapter IFM14410
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... remained largely unchanged until the Investment Trust (Approved Company) (Tax) Regulations 2011 (S.I. 2011/2999) and amendments to Part 24 of the ......
  • Chapter CTM40700
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......In the same act, S50 added a power at CTA10/S622A to make regulations about the treatment of the transactions of investment trusts and about ir approval. See The Investment Trust (Approved Company) (Tax) Regulations 2011, SI2011/2999. Approved companies are exempt from ......
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