Bernard & Shaw Ltd v Shaw

JurisdictionEngland & Wales
Date1951
CourtKing's Bench Division
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11 cases
  • John McCarthy v McCarthy & Stone Plc
    • United Kingdom
    • Chancery Division
    • 20 July 2006
    ...on implied term. MONEY PAID TO THE USE OF THE CLAIMANT 69 Here the Defendant relies upon the well known dictum of Lynskey J in Bernard and Shaw Ltd v Shaw [1951] 2 All ER 267 at 270 B-C as follows:- "If the money had in fact been paid by the plaintiffs in discharge of the tax liability, it ......
  • Christopher Purkiss (as Liquidator of Ethos Solutions Ltd) v Tim Kennedy & 34 Others
    • United Kingdom
    • Chancery Division
    • 8 December 2022
    ...McCarthy v Stone principles’. I reject these submissions. 159 In this regard I turn to consider the case of Bernard & Shaw Ltd v Shaw [1951] 2 All ER 267. The facts of the Bernard Shaw case are similar to those of the present case, although set in an earlier jurisprudential context, when a......
  • Michael Burton v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 22 July 2010
    ...DATE: 22 July 2010 Cases mentioned referred to in argument but not mentioned in this decision: 20 25 30 Bernard & Shaw Ltd v Shaw [1951] 2 All ER 267 Bibby v Prudential Assurance [2000] STC 459 Employee v Revenue & Customs Commissioners [2008] STC (SCD) 688 IRC v McGuckian [1997] 1 WLR 991 ......
  • John McCarthy v McCarthy & Stone Plc
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 4 July 2007
    ...defendant gets the benefit of the payment, because his debt is discharged…” 36 The Company also relies on a dictum of Lynskey J in Bernard & Shaw Ltd v Shaw [1951] 2 AER 267. In that case the employer had failed to deduct tax from payment of remuneration to one of its directors. The Revenue......
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1 books & journal articles
  • Access to Justice for Migrant Workers
    • Ireland
    • Hibernian Law Journal No. 8-2008, January 2008
    • 1 January 2008
    ...illegal contracts of employment, regardless of the moral culpability of the parties, operates most significantly v National Bus Agency [1951] 2 All ER 267; Tomlinson v Dick Evans “U Drive” Ltd [1978] IRLR 77; Davidson v Pillay [1979] IRLR 279 ; Corby v Morrison [1980] IRLR 218; Attridge v J......

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