James v Commissioners of Inland Revenue
Jurisdiction | England & Wales |
Judgment Date | 03 March 1977 |
Date | 03 March 1977 |
Court | Chancery Division |
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5 cases
- Director General of Inland Revenue; National Land Finance Co-operative Society Ltd
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Sonia Williams of Castle Comfort Conrad Charles of Bath Estate Anita Joseph of Canefield, and Mervin Anthony of Kings Hill for and on behalf of themselves and on behalf of and as representing members of the Dominica Public Service Union who are Public Officers for declaratory and other relief Appellants v Attorney General of the Commonwealth of Dominica Respondent [ECSC]
...to the issue of retroactivity, the learned judge held, correctly, on the authority ofIngle v Farrand [1927] A.C. 4175 and James v IRC [1977] 2 All E.R. 897,6 that the 2003 Act cannot be impeached for retroactivity because the clear provisions of the Act, to which the court is obliged to giv......
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James v Commissioners of Inland Revenue
...that wording and am bound to dismiss this appeal. Appeal dismissed, with costs. [Solicitor:-Solicitor of Inland Revenue.] 1 Reported [1977] 1 W.L.R. 835; [1977] 2 All E.R. 897; [1977] S.T.C. 240; 121 S.J. 337 1 [1927] A.C. 417. ...
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Huet v. Ministre du Revenu national, (1994) 85 F.T.R. 171 (TD)
...Ltd. v. Minister of National Revenue, [1977] 1 S.C.R. 271; 7 N.R. 401, consd. [para. 20]. James v. Inland Revenue Commissioner, [1977] 2 All E.R. 897 (Ch. D.), consd. [para. Colonial Sugar Refining Co. v. Irving, [1906] A.C. 360 (C.A.), consd. [para. 21]. Air Canada and Pacific Western Airl......
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