Your search

The fourth edition of this established work is a systematic study of the law of sale of goods with reference to UK and Commonwealth authorities and relevant UK and EU legislation. The book combines depth of treatment of problem areas with insightful commentary on possible lines of argument on traditionally difficult topics. It provides full coverage of content, interpretation, and performance issues relating to sale of goods agreements. The book also addresses the relevant aspects of consumer law, as well as issues such as recoverability of damages, currency, and interest. The work has been updated in its fourth edition to cover all recent developments in case law, most notably The Supreme Court in PST Energy 7 Shipping LLC v OW Bunker Malta Ltd (The Res Cogitans) [2016] UKSC 23, which has given rise to a new category of contract: the sui generis supply contract, for which no statutory model yet exists. Also examined in depth is the Consumer Rights Act 2015, which has profoundly affected the structure of sales law and, in a number of key instances, has also affected the substance of the law. This work remains the leading work of scholarship and an invaluable reference for all practitioners and scholars working in the field

Disclaimer: This summary was generated by AI based on the content of the source document.

We are in the age of statutes; and it is indisputable that statutes are swallowing up the common law. Yet the study of statutes as a coherent whole is rare. In these three lectures, given as the 2017 Hamlyn Lecture series, Professor Andrew Burrows takes on the challenge of thinking seriously and at a practical level about statutes in English law. In his characteristically lively and punchy style, he examines three central aspects which he labels interpretation, interaction and improvement. So how are statutes interpreted? Is statutory interpretation best understood as seeking to effect the intention of Parliament or is that an unhelpful fiction? Can the common law be developed by analogy to statutes? Do the judges have too much power in developing the common law and in interpreting statutes? How can our statutes be improved? These and many other questions are explored and answered in this accessible and thought-provoking analysis

Disclaimer: This summary was generated by AI based on the content of the source document.

Disclaimer: This summary was generated by AI based on the content of the source document.

Habeas corpus is everyone's 'get out of jail free' card. It is the legal remedy ensuring a person's release from prison or any other form of custody when the detention cannot be justified in law. This volume provides in-depth and critical analysis of the law behind this vital protection of liberty., Covers a topic of great importance: the liberty of the individual is a fundamental right and essential to the rule of law Habeas corpus is the only remedy directly applicable to a human right Provides a complete and up-to-date statement of the law Thoroughly explores the background and principles, together with practice and procedure, with sample forms, fully set out for the practitioner Completely updated to reflect significant developments in the case law and the literature since the last edition in 1989 One new chapter devotes special attention to habeas corpus and fundamental rights, looking in particular at the Human Rights Act 1998, the European Convention on Human Rights and also the Canadian Charter of Rights and Freedoms Another new chapter examines first principles and the evolution of judicial review and its relationship to habeas corpus For the first time, the book will include sample forms for practitioners in an extended section on practice and procedure.

Disclaimer: This summary was generated by AI based on the content of the source document.

Disclaimer: This summary was generated by AI based on the content of the source document.

This article considers the appropriate forum for disputing a denied downward transfer-pricing adjustment under subsection 247(10) of the Income Tax Act ("the ITA"). It begins by describing various scenarios in which a request for a downward transfer-pricing adjustment may arise, examines the delegation to officials at the Canada Revenue Agency (CRA) of the authority to grant the adjustment, and outlines the CRA's administrative practice on when to grant such adjustments. It then explores whether the Federal Court or the Tax Court of Canada is the appropriate forum to adjudicate a denied downward transfer-pricing adjustment. For disputes under the ITA, the division of jurisdiction between the two courts is generally well defined. The Tax Court has the exclusive jurisdiction to determine the correctness of an assessment whereas the Federal Court has the exclusive jurisdiction to review discretionary decisions of the minister of national revenue or officials at the CRA to whom the minister's powers have been delegated. This jurisdictional divide is less clear for disputes in respect of a denied downward transfer-pricing adjustment. Subsection 247(10) is the only provision in the ITA under which the correct determination of a taxpayer's income is subject to ministerial discretion. The exercise of ministerial discretion suggests that the appropriate forum to dispute a denied transfer-pricing adjustment is the Federal Court. However, subsection 247(11) specifies that the mechanisms for resolving all transfer-pricing disputes under part XVI.1 of the ITA are through the objection and appeal process in part I of the ITA. The language of subsection 247(11), coupled with its legislative history, the restrictions on the Federal Court's jurisdiction, and practical considerations regarding transfer-pricing disputes, all suggest that the Tax Court is the appropriate forum to consider a denied downward transfer-pricing adjustment. Historical case law from the Exchequer Court supports this conclusion. However, there are scenarios in which a denied downward transfer-pricing adjustment may not result in a notice of assessment being issued, and therefore no clear right of appeal to the Tax Court may exist. To ensure that the Tax Court has the jurisdiction to review all denied downward transfer-pricing adjustments, and not only those that result in an assessment, the authors recommend that part XVI.1 of the ITA be amended to include language requiring the minister to issue an assessment in all cases in which a downward transfer-pricing adjustment is denied.

Le privilège parlementaire, essentiel au bon fonctionnement du parlementarisme canadien, est trop souvent mal compris par les tribunaux, mais également par les parlementaires eux-mêmes, qui vont parfois l’invoquer de manière abusive. Depuis l’avènement de la Charte canadienne des droits et libertés, les tribunaux tentent, avec un succès mitigé, de réconcilier le privilège parlementaire avec les droits et libertés constitutionnels. À l’aide d’une étude de la jurisprudence et de la doctrine, l’auteur analyse de manière critique le modèle canadien de privilège parlementaire. Il tente tout d’abord de bien comprendre les bases historiques et constitutionnelles du privilège au Canada. Par la suite, il circonscrit les principaux problèmes de l’approche de la Cour suprême du Canada en la matière pour ensuite proposer des pistes de solution, adressées aux tribunaux, mais aussi aux parlementaires, afin de mieux adapter le privilège parlementaire aux réalités du xxie siècle.

Volume 49, Nº 1 | Volume 49, Issue 1