Example sentences of "[be] say [to-vb] been [art] " in BNC.

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1 Tim Renton could be said to have been the first to grasp this nettle .
2 There is some support for the proposition that such a loan , if made to a person fully capable of repaying the same and , for instance , charged against property in the United Kingdom , gives the taxpayer minimal benefit from the case of O " Leary v McKinlay [ 1991 ] STC 42 where Vinelott J at p51 , dealing with a Schedule E beneficial loan , stated the following : If an employer lends money to an employee free of interest or at a favourable rate of interest and if the employee is free to exploit the money in any manner he chooses his employment can not be said to have been the source of the income derived from the exploitation ; the employer is the source of the money and the taxpayer is assessable to tax under Sch E on the benefit to him of obtaining the loan on the terms on which the loan was made ; but if the loan is repayable on demand that benefit can not be quantified and form the basis of an assessment under Sch E. It is arguable if property is held by a non-resident trust for A for life and B absolutely that if the trustees lend money to A at interest then if A allows the trustees not to pursue him in his capacity as borrower for the interest that no benefit will arise .
3 All in all it could be said to have been an amicable evening .
4 This is not to belittle the exploits of Hadlee , Phillip or can der Bijl , who were essential parts of their sides ' successes , but none of whom can be said to have been an out-and-out pace man .
5 Donationes mortis causa may be said to have been an anomaly in our law , both for their immunity to the Statute of Frauds 1677 and the Wills Act 1837 and as exceptions to the rule that equity will not perfect an imperfect gift .
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