Bank of Dubai Ltd v Abbas

JurisdictionEngland & Wales
Year1997
Date1997
CourtCourt of Appeal (Civil Division)
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9 cases
  • High Tech International AG v Deripaska
    • United Kingdom
    • Queen's Bench Division
    • 20 December 2006
    ..."residence", this concept must be construed in accordance with its ordinary meaning and connotes a settled or usual place of abode: Bank of Dubai Ltd v Abbas [1997] IL Pr 308. This, in turn, requires "some degree of permanence or continuity". On the facts of that case, it was held in the Co......
  • Riad Tawfiq Al Sadik (AKA Riad Tawfiq Mahmood Al Sadek Aka Riad Tawfik Sadik) v Suhad Subhi Sadik
    • United Kingdom
    • Queen's Bench Division
    • 16 October 2019
    ...and in that case he is held to reside in both places and to be chargeable with tax in this country.” 64 In Dubai Bank Ltd v Abbas [1997] ILPr 308, Saville LJ cited Levene as the appropriate authority for assessing residence in the jurisdiction context (at [10]–[11]): “[10] … On the basis of......
  • Sang Youl Kim v Sungmo Lee
    • United Kingdom
    • Queen's Bench Division
    • 11 August 2020
    ...and in that case he is held to reside in both places and to be chargeable with tax in this country.” 42 In Dubai Bank Ltd v Abbas [1997] ILPr 308, Saville LJ cited Levene as the appropriate authority for assessing residence in the jurisdiction context (at [10]–[11]): “[10] … On the basis of......
  • Yugraneft v Abramovich
    • United Kingdom
    • Queen's Bench Division (Commercial Court)
    • 29 October 2008
    ...endorsed by Lord Rodger in Bols Distilleries BV v Superior Yacht Services Ltd [2007] 1 WLR 12. 446 In Dubai Bank Ltd v Abbas [1997] ILPr 308, the issue was whether Mr Abbas, who was said to be the beneficial owner of a substantial London property, was domiciled in England so that he could ......
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