Braymist Ltd v The Wise Finance Company Ltd

JurisdictionEngland & Wales
JudgeLady Justice Arden,Lord Justice Latham,Lord Justice Judge
Judgment Date20 February 2002
Neutral Citation[2002] EWCA Civ 127
Docket NumberCase No: A3/2001/0704 CHANF
CourtCourt of Appeal (Civil Division)
Date20 February 2002
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8 cases
  • Laditi and another v Marlbray Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 24 Mayo 2016
    ...to be entitled to enforce it under section 36C(1). 74 An appeal against Etherton J's decision was dismissed by the Court of Appeal; see [2002] Ch 273; [2002] EWCA Civ 127. Arden LJ dealt with the s.2 issue at [67], adopting Etherton J's reasoning and adding: "I agree with the judge that t......
  • Barclays Bank PLC v Her Majesty's Revenue and Customs, V 19302
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 24 Octubre 2005
    ...was considered in Century Life plc v Customs and Excise Commissioners [2001] STC 38 and Braymist Ltd v Wise Finance Company Limited [2002] 2 All ER 333. In Century Life at 43 Jacob J said:“In the case of an Act regulating the position as between citizen and state, such as a taxing statute …......
  • Oyal Mail Estates Ltd v Maple Teesdale and Another
    • United Kingdom
    • Chancery Division
    • 2 Julio 2015
    ...as agent for a company," and to interpret it in the way suggested would defeat the whole purpose of the section." Braymist Ltd. v. The Wise Finance Co. Ltd. [2002] Ch 273 22 In Braymist there was an agreement, dated 28th January 1993, between purportedly (1) Braymist Ltd. and (2) The Wis......
  • Hepburn
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • 20 Agosto 2013
    ...Act 1985 s36C) [64]HMRC argue under reference to Kelner v BaxterELR(1866) LR 2 CP 174 at 1865 and Braymist Ltd v Wise Finance Co LtdELR[2002] Ch 273 at paragraphs 59-64, 74-76, 80 and 83, 84 that the October 2005 Agreement was intended to have legal effect with the result that Miss Hepburn ......
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