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Judgements Categories: Judgments

3PLR – FEDERAL BOARD OF INLAND REVENUE V. NASR

POLICY, PRACTICE AND PUBLISHING, LAW REPORTS  3PLR [PDF copy of this judgment can be sent to your email for N300 only. Just order through lawnigeria@gmail.com and info@lawnigeria.com or text 07067102097   FEDERAL BOARD OF INLAND REVENUE V. DIAB A. NASR   SUPREME COURT OF NIGERIA 23RD DECEMBER, 1964 SUIT NO. SC 205/1964 3PLR/1964/30  (SC)   OTHER CITATIONS   BEFORE THEIR LORDSHIPS: BREIT, J.S.C. ONYEAMA, J.S.C. AJEGBO, J.S.C.   EDITORS [Sam Eleanya, Agboola Omolola Oluwafolakemi, Vincent Eleanya Kalu, Eleanya Ugochi Vine]   MAIN ISSUES Legislation – Companies Income Tax Act 1961, s.57(7) – High Court of Lagos (Income Tax appeals) Rules, […]

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3PLR – BRITISH-BORNEO PETROLEUM SYNDICATE LTD V. CROPPER (INSPECTOR OF TAXES)

POLICY, PRACTICE AND PUBLISHING, LAW REPORTS  3PLR [PDF copy of this judgment can be sent to your email for N300 only. Just order through lawnigeria@gmail.com and info@lawnigeria.com or text 07067102097   BRITISH-BORNEO PETROLEUM SYNDICATE LTD V. CROPPER (INSPECTOR OF TAXES)   CHANCERY DIVISION  [1969] 1 All ER 104 22 JULY 1968 3PLR/1968/29  (CD)   BEFORE PLOWMAN J   REPRESENTATION Freshfields (for the taxpayer company); Solicitor of Inland Revenue. F A Amies Barrister.   MAIN ISSUES Income Tax – Profits – Computation of profits – Capital receipts – Disposal of capital asset – Royalty agreement – Finding that initially it was […]

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3PLR – BEAUFORT DEVELOPMENTS (NI) LTD V. GILBERT-ASH NI LTD AND ANOTHER

POLICY, PRACTICE AND PUBLISHING, LAW REPORTS  3PLR [PDF copy of this judgment can be sent to your email for N300 only. Just order through lawnigeria@gmail.com and info@lawnigeria.com or text 07067102097] BEAUFORT DEVELOPMENTS (NI) LTD V. GILBERT-ASH NI LTD AND ANOTHER HOUSE OF LORDS [1998] 2 ALL E.R. 778 25 FEBRUARY, 20 MAY 1998 3PLR/1998/25  (HL)   BEFORE THEIR LORDSHIPS: LORD GOFF OF CHIEVELEY, LORD LLOYD OF BERWICK, LORD NOLAN, LORD HOFFMANN AND LORD HOPE OF CRAIGHEAD   REPRESENTATION Declan Morgan QC and Gavin Bonnar (both of the Northern Ireland Bar)(instructed by Crawford & Lockhart, Belfast) – for the employer Donnell […]

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3PLR – BIDA V. C.O.P

POLICY, PRACTICE AND PUBLISHING, LAW REPORTS  3PLR [PDF copy of this judgment can be sent to your email for N300 only. Just order through lawnigeria@gmail.com and info@lawnigeria.com or text 07067102097   ALHAJI AUDU BIDA V. COMMISSIONER OF REVENUE SUPREME COURT OF NIGERIA 10TH MARCH, 1972 S.C. 160/1971 3PLR/1972/42  (SC)   OTHER CITATIONS (1972) 3 S.C. 57   BEFORE THEIR LORDSHIPS:          COKER, JSC LEWIS, MADARIKAN, , JSC UDOMA, , JSC FATAYI-WILLIAMS, JJ.S.C.   MAIN ISSUES TAXATION AND REVENUE LAW: Tax evasion – Criminal prosecution for arrears of personal tax liability – Relevant considerations GOVERNMENT AND ADMINISTRATIVE LAW:   REPRESENATION Chief […]

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3PLR – ALLIANZ VERSICHERUNGS AG AND OTHERS V. FORTUNA CO INC

POLICY, PRACTICE AND PUBLISHING, LAW REPORTS  3PLR [PDF copy of this judgment can be sent to your email for N300 only. Just order through lawnigeria@gmail.com and info@lawnigeria.com or text 07067102097] ALLIANZ VERSICHERUNGS AG AND OTHERS V. FORTUNA CO INC QUEEN’S BENCH DIVISION (COMMERCIAL COURT) [1999] 2 ALL.E.R. 625 2, 27 OCTOBER 1998 3PLR/1998/14  (QB.D)   BEFORE: MOORE-BICK J   REPRESENTATION Luke Parsons (instructed by Waltons AND Morse) – for the applicants Simon Picken (instructed by Jackson Parton – for the respondent Cur adv vult   MAIN ISSUES ALTERNATIVE DISPUTE RESOLUTION – ADMINISTRATION OF JUSTICE; Arbitration Arbitration – Commencement – Notice […]

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3PLR – BENTLEYS, STOKES AND LOWLESS V. BEESON (INSPECTOR OF TAXES)

POLICY, PRACTICE AND PUBLISHING, LAW REPORTS  3PLR [PDF copy of this judgment can be sent to your email for N300 only. Just order through lawnigeria@gmail.com and info@lawnigeria.com or text 07067102097   BENTLEYS, STOKES AND LOWLESS V. BEESON (INSPECTOR OF TAXES)   COURT OF APPEAL 5, 6, 7, 21 MAY 1952 3PLR/1952/4 (CA) [1952] 2 All ER 82 CITATIONS 28 Digest (Repl) 98, 387.   BEFORE THEIR LORDSHIPS: SIR RAYMOND EVERSHED MR, BIRKETT AND ROMER LJJ   REPRESENTATION Sir Frank Soskice QC and Sir Reginald Hills for the Crown. Millard Tucker QC and J W P Clements for the taxpayers. Solicitors: […]

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3PLR – AFRICAN INSURANCE DEVELOPMENT CORPORATION V. NIGERIA LNG LIMITED

POLICY, PRACTICE AND PUBLISHING, LAW REPORTS  3PLR [PDF copy of this judgment can be sent to your email for N300 only. Just order through lawnigeria@gmail.com and info@lawnigeria.com or text 07067102097] AFRICAN INSURANCE DEVELOPMENT CORPORATION V. NIGERIA LNG LIMITED IN THE SUPREME COURT OF NIGERIA 11TH FEBRUARY 2000 SC.174/95 3PLR/2000/15  (SC) OTHER CITATIONS 4 NWLR (Pt.653) 494   BEFORE THEIR LORDSHIPS SALIHU MODIBBO ALFA BELGORE, JSC IDRIS LEGBO KUTIGI, JSC ALOYSIUS IYORGYER KATSINA–ALU, JSC AKINTOLA OLUFEMI EJIWUNMI, JSC EMMANUEL OLAYINKA AYOOLA, JSC   BETWEEN AFRICAN INSURANCE DEVELOPMENT CORPORATION   AND NIGERIA LNG LIMITED   REPRESENTATION Ademola Akinrele (SAN) – for the […]

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3PLR – AECTRA REFINING AND MARKETING INC V. EXMAR NV

POLICY, PRACTICE AND PUBLISHING, LAW REPORTS  3PLR [PDF copy of this judgment can be sent to your email for N300 only. Just order through lawnigeria@gmail.com and info@lawnigeria.com or text 07067102097] AECTRA REFINING AND MARKETING INC V. EXMAR NV [1995] 1 All ER 641 COURT OF APPEAL, CIVIL DIVISION 9, 10 JUNE, 22 JULY 1994 3PLR/1994/8 (SC)   REPRESENTATION Angus Glennie QC and Karen Maxwell (instructed by Lawrence Graham) – for the defendants Richard Southern (instructed by Middleton Potts) – for the plaintiffs Cur adv vult   MAIN ISSUES ADMIRALTY AND MARITIME ALTERNATIVE DISPUTE RESOLUTION – ARBITRATION   In 1987 to […]

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3PLR – BOOKSHOP HOUSE LTD. V. STANLEY CONSULTANTS LTD

POLICY, PRACTICE AND PUBLISHING, LAW REPORTS  3PLR [PDF copy of this judgment can be sent to your email for N300 only. Just order through lawnigeria@gmail.com and info@lawnigeria.com or text 07067102097] BOOKSHOP HOUSE LTD. V. STANLEY CONSULTANTS LTD IN THE SUPREME COURT OF NIGERIA SUIT NO. SC 241/1984 9TH MAY, 1986 3PLR/1985/26  (SC)   OTHER CITATIONS (1986) 3 NWLR (Pt. 26) 87   BEFORE THEIR LORDSHIPS OBASEKI, J.S.C. ANIAGOLU, J.S.C. NNAMANI, J.S.C. KAWU, J.S.C. OPUTA, J.S.C.     REPRESENTATION Mr. K Sofola, SAK (with him C.F. Ogundare (Miss) – for Appellants Mr. A. Odofin – for Respondents   MAIN ISSUES Contract […]

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3PLR – FOSBROKE-HOBBES V. AIRWORK LTD AND BRITISH-AMERICAN AIR SERVICES LTD

POLICY, PRACTICE AND PUBLISHING, LAW REPORTS  3PLR [PDF copy of this judgment can be sent to your email for N300 only. Just order through lawnigeria@gmail.com and info@lawnigeria.com or text 07067102097] FOSBROKE-HOBBES V. AIRWORK LTD AND BRITISH-AMERICAN AIR SERVICES LTD KING’S BENCH DIVISION 15, 16, 17, 21 DECEMBER 1936  3PLR/1936/7 (KB) CITATIONS [1937] 1 ALL E.R. 108 BEFORE: GODDARD J   MAIN ISSUES AVIATION LAW – CONTRACT:- Carriers – Carriage by air – Contract by correspondence – Subsequent delivery of ticket containing conditions – Charter of private aeroplane – Liability to charterer’s guests – Evidence of negligence – Res ipsa loquitur. […]

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3PLR – N.A.B KOTOYE V. MRS. F.M. SARAKI AND ANOR

POLICY, PRACTICE AND PUBLISHING, LAW REPORTS  3PLR [PDF copy of this judgment can be sent to your email for N300 only. Just order through lawnigeria@gmail.com and info@lawnigeria.com or text 07067102097] N.A.B KOTOYE V. MRS. F.M. SARAKI AND ANOR IN THE SUPREME COURT OF NIGERIA ON FRIDAY, THE 29TH DAY OF JULY 1994 S.C. 147/1993 3PLR/1994/72 (SC) OTHER CITATIONS (1994) 7 NWLR (Pt.357)414   BEFORE THEIR LORDSHIPS ABUBAKAR BASHIR WALI, JSC IDRIS LEGBO KUTIGI, JSC MICHAEL EKUNDAYO OGUNDARE, JSC SYLVESTER UMARU ONU, JSC YEKINI OLAYIWOLA ADIO, JSC   BETWEEN N.A.B. KOTOYE – Appellant AND Mrs F.M. SARAKI Dr. OLUSOLA SARAKI – […]

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3PLR – LLOYDS TSB GENERAL INSURANCE HOLDINGS AND OTHERS V. LLOYDS BANK GROUP INSURANCE COMPANY LTD

POLICY, PRACTICE AND PUBLISHING, LAW REPORTS  3PLR [PDF copy of this judgment can be sent to your email for N300 only. Just order through lawnigeria@gmail.com and info@lawnigeria.com or text 07067102097] LLOYDS TSB GENERAL INSURANCE HOLDINGS AND OTHERS V. LLOYDS BANK GROUP INSURANCE COMPANY LTD (ORIGINAL APPELLANTS AND CROSS-RESPONDENTS) [2003] UKHL 48 3PLR/2003/115 (HL)   MAIN ISSUES EMPLOYMENT AND LABOUR LAW – PENSIONS:- CAPITAL MARKET – REGULATION OF INVESTMENT BUSINESS:- INSURANCE AND REINSURANCE:- ELDERS LAW – PENSION SCHEMES:-   MAIN JUDGEMENT LORD NICHOLLS OF BIRKENHEAD My Lords, I have not found this question of interpretation as easy as others. The conclusion reached […]

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