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Chattey and Another v Farndale Holdings Inc and others: CA 11 Oct 1996

The plaintiffs had paid deposits for apartments which were to be built. After the developer became insolvent the plaintiffs sought recovery of the deposits, saying they had a lien which preceded the claims of chargees. Held: The one appeal failed and another succeeded. ‘the circumstances in which a purchaser’s lien will arise are not limited … Continue reading Chattey and Another v Farndale Holdings Inc and others: CA 11 Oct 1996

Paragon Finance Plc (Formerly Known As National Home Loans Corporation Plc); etc v Freshfields (a Firm): CA 11 Mar 1999

A client who sues his former solicitor, waives his legal privilege protection, as regards that legal relationship, but that does not require a waiver also, of other privilege with later solicitors instructed in related matters. Lord Bingham LCJ said: ‘A client expressly waives his legal privilege when he elects to disclose communications which the privilege … Continue reading Paragon Finance Plc (Formerly Known As National Home Loans Corporation Plc); etc v Freshfields (a Firm): CA 11 Mar 1999

Noueiri v Paragon Finance Plc (Practice Note): CA 19 Sep 2001

Courts should be careful before allowing unqualified persons to represent other parties at court. Pleadings and similar documents must be signed by the party or their qualified legal representative. Others signing them may be in contempt of court and committing criminal offences. A McKenzie friend had no right to act as such, only the right … Continue reading Noueiri v Paragon Finance Plc (Practice Note): CA 19 Sep 2001

Riley v Belmont Green Finance Ltd (T/A Vida Homeloans) (Victimisation Discrimination- Whistleblowing- Perversity): EAT 13 Mar 2020

VICTIMISATION DISCRIMINATION – Whistleblowing PRACTICE AND PROCEDURE – Perversity The Claimant was a worker employed by the Respondent on a temporary assignment. On 14 March 2017, the Respondent terminated the assignment with immediate effect. There had been a meeting the previous day between the Claimant and one of the Respondent’s managers. The Claimant had made … Continue reading Riley v Belmont Green Finance Ltd (T/A Vida Homeloans) (Victimisation Discrimination- Whistleblowing- Perversity): EAT 13 Mar 2020

Dart v Dart: CA 2 Jul 1996

A strictly mathematical approach to calculating ancillary relief can be inappropriate in large sum cases. The statutory jurisdiction has to provide for all applications for ancillary financial relief, from the poverty stricken to the multi-millionaire. Held: The court to reconcile existing practice wit the statute. Reasonable requirements are more extensive than needs. What a person … Continue reading Dart v Dart: CA 2 Jul 1996

Jarrett v Barclays Bank Plc, Royal Bank of Scotland Plc and Jones v First National Bank Plc and Peacock v First National Bank Plc: CA 31 Oct 1996

Time share lettings are not rights in rem. UK consumer law applies to loans made for their purchase, and UK banks are liable for misrepresentations made by foreign companies if they are providing the finance. Judges: Morris Ward, Potter LJJ Citations: Times 18-Nov-1996, Gazette 12-Feb-1997, [1996] EWCA Civ 847, [1999] QB 1, [1997] CLC 391, … Continue reading Jarrett v Barclays Bank Plc, Royal Bank of Scotland Plc and Jones v First National Bank Plc and Peacock v First National Bank Plc: CA 31 Oct 1996

Reverend Doctor A B Coker v Diocese of Southwark; Bishop of Southwark and Diocesan Board of Finance: CA 11 Jul 1997

A Church of England Assistant Curate is not an employee, but rather a holder of an ecclesiastical office. There is a presumption that ministers of religion were office-holders who did not serve under a contract of employment. Accordingly he is not entitled to claim to have been unfairly dismissed under the legislation. Mummery LJ said: … Continue reading Reverend Doctor A B Coker v Diocese of Southwark; Bishop of Southwark and Diocesan Board of Finance: CA 11 Jul 1997

Regina v Graham, Kansal, etc: CACD 25 Oct 1996

The court discussed when it was appropriate for the Court of Appeal to substitute other lesser convictions, after the main conviction had been declared unsafe. Held: After studying the authorities at length, the court felt that the various convictions should be quashed, but that in some cases there was a possibility of substituting verdicts of … Continue reading Regina v Graham, Kansal, etc: CACD 25 Oct 1996

The Commissioners of Customs and Excise v Parkwood Landfill Limited: ChD 29 Jan 2002

The fact that waste deposited, was yet capable of being recycled, did not of itself prevent its deposit being subject to landfill tax. The local authority took waste highways material to the respondent’s landfill site. Some was capable of being resold. The tribunal had held that this was not a disposal of the materials as … Continue reading The Commissioners of Customs and Excise v Parkwood Landfill Limited: ChD 29 Jan 2002

Law Debenture Trust Corporation Plc v Elektrim Finance Bv and others: ChD 1 Jul 2005

A bond contained an arbitration clause subject to a further clause giving the claimant an ‘exclusive right at its option to apply to the courts of England to settle any disputes which may arise out of or in connection with these presents’. The defendants started an arbitration challenging the claimant’s assertion that events of default … Continue reading Law Debenture Trust Corporation Plc v Elektrim Finance Bv and others: ChD 1 Jul 2005

The Secretary of State for Trade and Industry v Goldberg, Mcavoy: ChD 26 Nov 2003

The Secretary of State sought a disqualification order. The director argued that one shoul not be made in the absence of some breach of legal duty, some dishonesty should be shown. Held: The answer was a mixture of fact and law. A breach of duty alone was neither necessary nor sufficient. Unfitness by reason of … Continue reading The Secretary of State for Trade and Industry v Goldberg, Mcavoy: ChD 26 Nov 2003

Phoenix Finance Limited v Federation Internationale De L’automobile, Formula One Management Limited, Formula One Administration Limited: ChD 22 May 2002

The claimant had purchased the interests of a failed Formula One car racing team, including, it said, the right to enter a team in Formula One races. It claimed to have been unlawfully excluded from racing. Held: The claimant had failed to comply with the requirements imposed upon participants, and was not entitled to race. … Continue reading Phoenix Finance Limited v Federation Internationale De L’automobile, Formula One Management Limited, Formula One Administration Limited: ChD 22 May 2002

Fraser and Another v Canterbury Diocesan Board of Finance and others: HL 27 Oct 2005

Land had been acquired by a deed under the 1841 Act, but had in 1995 ceased to be used as a school ‘for the education of children and adults of the labouring manufacturing and other poorer classes . . And for no other purpose ‘. Under the Act, the land would revert to the claimants … Continue reading Fraser and Another v Canterbury Diocesan Board of Finance and others: HL 27 Oct 2005

Minister of Finance (Incorporated) v 1Malaysia Development Berhad and Others: CA 26 Nov 2019

The court considered an issue as to the primacy of the powers of the court contained in sections 67 and 68 (‘sections 67 and 68’) of the Arbitration Act 1996. Judges: Sir Geoffrey Vos, Chancellor of the High Cour Citations: [2019] EWCA Civ 2080 Links: Bailii Statutes: Arbitration Act 1996 Jurisdiction: England and Wales Arbitration … Continue reading Minister of Finance (Incorporated) v 1Malaysia Development Berhad and Others: CA 26 Nov 2019

Sigma Finance Corporation, Re; (in administrative receivership): SC 29 Oct 2009

The court considered how the losses of the insolvent company were to be distributed as between secured creditors and preferential creditors, given the terms of the applicable trust deed. Held: The court considered the interpretations of the deed, looking at the ‘landscape of the instrument as a whole’ and interpretations given. The Court emphasised the … Continue reading Sigma Finance Corporation, Re; (in administrative receivership): SC 29 Oct 2009

The United Motor Finance Company v Messrs Addison and Company Limited: PC 10 Dec 1936

(Madras) ‘Nor can they [the dealers] modify the resulting damages on the footing that though in the absence of misrepresentation the plaintiff firm [the finance company] would not have made the contract with the defendants [the dealers] or with the hirer which it did in fact make, nevertheless even if it had known the facts … Continue reading The United Motor Finance Company v Messrs Addison and Company Limited: PC 10 Dec 1936

Garland v Morris and Another: ChD 11 Jan 2007

The claimant sought additional provision from her father’s estate. She said that the will failed to make reasonable provsion for her, bearing in mind her extreme financial needs. She was a single mother of three. Held: The claim failed. Michael Furness QC J said: ‘the most important factors are first the financial position of the … Continue reading Garland v Morris and Another: ChD 11 Jan 2007

Crown Estate Commissioners v Roberts and Another: ChD 13 Jun 2008

The defendant claimed ownership as Lord Marcher of St Davids of historical rights in foreshores in Pembrokeshire. The claimants sought removal of his cautions against first registration. Held: Lewison J explored the history of manorial holdings and how the Welsh land holding systems had been incorporated under English law. The claimant had established a right … Continue reading Crown Estate Commissioners v Roberts and Another: ChD 13 Jun 2008

Barclays Bank Plc v Estates and Commercial Limited: CA 20 Feb 1996

Millett LJ discussed the assertion of a vendor’s lien where a third party would be adversely affected: ‘A party with an equitable charge can be taken to agree to the postponement of his property against any party who was allowed to his knowledge to purchase the land on the faith that it is unencumbered.’ and … Continue reading Barclays Bank Plc v Estates and Commercial Limited: CA 20 Feb 1996

The New Testament Church of God v Reverend Stewart: CA 19 Oct 2007

The appellant appealed a finding that the respondent had been its employee, saying he was a minister of religion. Held: The judge had been entitled to find an intention to create legal relations, and therefore that the claimant was an employee. ‘The religious beliefs of a community may be such that their manifestation does not … Continue reading The New Testament Church of God v Reverend Stewart: CA 19 Oct 2007

Inland Revenue and Another v Deutsche Morgan Grenfell Group Plc: CA 4 Feb 2005

The company sought repayment of excess advance corporation tax payments made under a mistake of law. The question was the extent of the effect of the ruling in Klienwort Benson, in particular whether it covered sums paid as taxation, and how the law of limitation was to be allowed for. Held: Money paid under a … Continue reading Inland Revenue and Another v Deutsche Morgan Grenfell Group Plc: CA 4 Feb 2005

Midtown Ltd v City of London Real Property Company Ltd: ChD 20 Jan 2005

Tenants occupied land next to land which was to be developed after compulsory acquisition. The tenants and the landlords asserted a right of light over the land, and sought an injunction to prevent the development. The developer denied that any right of light had been acquired. The sky contour diagrams projected that the reductions in … Continue reading Midtown Ltd v City of London Real Property Company Ltd: ChD 20 Jan 2005

Jeancharm Ltd (T/A Beaver International) v Barnet Football Club Ltd: CA 16 Jan 2002

The claimant contracted to supply football shirts to the defendant, but claimed that clauses in the contract with regards to late delivery and payment operated as penalties and so were void at common law. Held: The sums set out were immodest and went far beyond any attempt to pre-estimate losses. They were invalid as a … Continue reading Jeancharm Ltd (T/A Beaver International) v Barnet Football Club Ltd: CA 16 Jan 2002

Agrotexim and Others v Greece: ECHR 24 Oct 1995

Hudoc Not necessary to examine preliminary objection (ratione temporis); Preliminary objection allowed (victim); Lack of jurisdiction (complaint inadmissible, new complaint)The applicant companies held shares in a company owning development land. The local Council took steps to expropriate the land. The shareholders complained that the company’s rights had been violated and that, in turn, that had … Continue reading Agrotexim and Others v Greece: ECHR 24 Oct 1995

Mothew (T/a Stapley and Co) v Bristol and West Building Society: CA 24 Jul 1996

The solicitor, acting in a land purchase transaction for his lay client and the plaintiff, had unwittingly misled the claimant by telling the claimant that the purchasers were providing the balance of the purchase price themselves without recourse to further borrowing when he knew that they were using an overdraft to obtain further funding. The … Continue reading Mothew (T/a Stapley and Co) v Bristol and West Building Society: CA 24 Jul 1996

Fraser and Another v Canterbury Diocesan Board Of Finance (No 1): CA 24 Nov 2000

A grant of land was made under the 1841 Act in 1872 (after the 1870 Act) and the school had in 1874 been transferred to a school board under section 23 of the 1870 Act. The school closed permanently in 1992. The issue was whether reverter had occurred in 1874, with the result that the … Continue reading Fraser and Another v Canterbury Diocesan Board Of Finance (No 1): CA 24 Nov 2000

Goss and others v Laurence George Chilcott As Liquidator of Central Acceptance Limited (In Liquidation): PC 23 May 1996

(New Zealand) Mr and Mrs Goss, had been granted a loan by the claimant finance company under a mortgage instrument that had been avoided by the claimant because it had been fraudulently altered by Mr Haddon, an employee of the claimant, without the claimant’s authority. Mr Haddon was the brother of Mrs Goss. The advance … Continue reading Goss and others v Laurence George Chilcott As Liquidator of Central Acceptance Limited (In Liquidation): PC 23 May 1996

Diocese of Southwark and Others v Coker: EAT 4 Apr 1996

A curate is not an employee of the Church and cannot claim unfair dismissal. Judges: Hull QC Citations: [1995] UKEAT 374 – 95 – 0811 Links: Bailii Statutes: Employment Protection (Consolidation) Act 1978 Citing: Appeal from – Coker v Diocese of Southwark ET 16-Mar-1995 An Anglican clergyman is an employee of the church, and so … Continue reading Diocese of Southwark and Others v Coker: EAT 4 Apr 1996

Silven Properties Limited, Chart Enterprises Incorporated v Royal Bank of Scotland Plc, Vooght, Harris: CA 21 Oct 2003

The claimants sought damages from mortgagees who had sold their charged properties as receivers. They said they had failed to sell at a proper value. They asked whether the express appointment in the mortgage of receivers as agents of the mortgagor leads to the assumption by receivers who accept such appointment of responsibilities and duties … Continue reading Silven Properties Limited, Chart Enterprises Incorporated v Royal Bank of Scotland Plc, Vooght, Harris: CA 21 Oct 2003

Scott v Bridge and Others: ChD 25 Nov 2020

Claim to recover money and property said to have been transferred by the claimant to the defendants or one or more of them. The money concerned came from a bank account belonging to the claimant. The property concerned consisted of two dwelling-houses, one which the claimant had inherited from her parents, and in which she … Continue reading Scott v Bridge and Others: ChD 25 Nov 2020

Percy v Church of Scotland Board of National Mission: HL 15 Dec 2005

The claimant appealed after her claim for sex discrimination had failed. She had been dismissed from her position an associate minister of the church. The court had found that it had no jurisdiction, saying that her appointment was not an employment. However the jurisdiction in sex discrimination cases was wider, extending to those who ‘contract … Continue reading Percy v Church of Scotland Board of National Mission: HL 15 Dec 2005

Charter Plc and Another v City Index Ltd and others: ChD 12 Oct 2006

An employee of the claimant had fraudulently spent several million pounds of the claimant’s money on personal bets through the defendant company. The claimant said that the defendants knew the origin of the funds and were liable to repay them. Having settled the claim in part the defendants now claimed contributions from directors of the … Continue reading Charter Plc and Another v City Index Ltd and others: ChD 12 Oct 2006

Gaines-Cooper v HM Revenue and Customs: ChD 13 Nov 2007

The parties disputed the domicile of the tax-payer. He had a domicile of origin in the UK, but asserted that he had acquired a domicile of choice in the Seychelles. The Special Commissioners had allowed, in assessing the domicile at any time, of evidence of later events. Held: The taxpayer’s appeal failed. The Commissioners could … Continue reading Gaines-Cooper v HM Revenue and Customs: ChD 13 Nov 2007

Yorkshire Bank Finance Ltd v Mulhall and Another: CA 24 Oct 2008

The bank had obtained a judgement against the defendant, and took a charging order. Nothing happened for more than twelve years, and the defendant now argued that the order and debt was discharged. Held: The enforcement of the charging order by normal means is not barred by section 20(1), and unlike the position under a … Continue reading Yorkshire Bank Finance Ltd v Mulhall and Another: CA 24 Oct 2008

Kahn and Another v Commissioners of Inland Revenue; In re Toshoku Finance plc: HL 20 Feb 2002

A company went into liquidation, being owed substantial sums by another company in the same group, but itself insolvent. A settlement did not include accrued interest, but was claimed to be taxed as if it had, and on an accruals basis. If so, was this an expense properly arising in the insolvency, and payable as … Continue reading Kahn and Another v Commissioners of Inland Revenue; In re Toshoku Finance plc: HL 20 Feb 2002

Minister of Finance (Incorporated) and Another v International Petroleum Investment Company and Another: ComC 4 Nov 2021

This unusual arbitration claim seeks to challenge under s.67 or s.68 of the Arbitration Act 1996 (‘the Act’) a Consent Award dated 9 May 2017 by which an LCIA arbitration between the parties, LCIA Ref. 163357 (‘Arbitration 1’), was concluded. Mr Justice Andrew Baker [2021] EWHC 2949 (Comm) Bailii Arbitration Act 1996 67 68 England … Continue reading Minister of Finance (Incorporated) and Another v International Petroleum Investment Company and Another: ComC 4 Nov 2021

Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

HL Income tax, Schedule E – Non-resident employer – Employees working in U.K. sector of North Sea – Whether employer liable to deduct tax from emoluments – Income Tax (Employments) Regulations 1973 – Income and Corporation Taxes Act 1970, s 181 and s 204 – Finance Act 1973, 5 38 – Continental Shelf Act 1964 … Continue reading Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

Roger Michael and others v Douglas Henry Miller and Another: ChD 22 Mar 2004

Property had been sold by the respondents as mortgagees in possession. The claimants said the judge had failed to award the value of the property as found to be valued, and had not given a proper value to a crop of lavender. Held: In exercising his power of sale a mortgagee is under a general … Continue reading Roger Michael and others v Douglas Henry Miller and Another: ChD 22 Mar 2004

Trygort (Number 2) Ltd v UK Home Finance Ltd and Another: SCS 29 Oct 2008

The landlords claimed that the tenants remained bound under the lease to occupy and use the premises and pay rent. The tenant said that it had exercised a break option. The landlord said that the break was not exercisable because it had otherwise been in breach of the lease, though that breach had been remedied. … Continue reading Trygort (Number 2) Ltd v UK Home Finance Ltd and Another: SCS 29 Oct 2008

Truro Diocesan Board of Finance Ltd v Foley: CA 22 Oct 2008

The tenant appealed against a decision that a deed he had entered into with the claimant did not operate to give him the status of a protected or statutory tenancy. Held: The tenant had had a full Rent Act tenancy. The Board claimed possession. There had been a compromise under which he left possession for … Continue reading Truro Diocesan Board of Finance Ltd v Foley: CA 22 Oct 2008

In Re N (A Child): FD 20 Aug 2008

There had been several hearings and the father had been assisted by a McKenzie friend permitted to address the court. The father now objected to the mother’s McKenzie friend being given similar leave. Held: Whilst Dr Pelling might make a preliminary argument on the point in chambers, if decided in his favour, the full point … Continue reading In Re N (A Child): FD 20 Aug 2008

McCartney and Unite The Union and Another v Nortel Networks UK Ltd (In Administration): ChD 22 Apr 2010

The administrators gave employees of the company notice of termination of their employment. Then administrators refused consent under para 43(6) to actions against the company in the Northern Ireland Industrial Tribunal for protective awards, unfair dismissal, breach of contract and otherwise. The claims were issued anyway, and the administrators argued that they were a nullity, … Continue reading McCartney and Unite The Union and Another v Nortel Networks UK Ltd (In Administration): ChD 22 Apr 2010

Downs and Another v Chappell and Another: CA 3 Apr 1996

The plaintiffs had suceeded in variously establishing claims in deceit and negligence, but now appealed against the finding that no damages had flowed from the wrongs. They had been sold a business on the basis of incorrect figures. Held: Where a plaintiff has been induced to enter into a transaction by a misrepresentation, whether fraudulent … Continue reading Downs and Another v Chappell and Another: CA 3 Apr 1996

D v S (Rights of Audience); In re and Application by Dr Pelling: CA 18 Dec 1996

The court said that the representation of a litigant in person by a charging non-professional must be only exceptional. Lord Woolf MR, Waite, Waller LJJ Times 01-Jan-1997, [1997] 1 FLR 724, [1996] EWCA Civ 1341, [1997] Fam Law 403, [1997] 2 FCR 217 Bailii Courts and Legal Services Act 1990 17 18 28 England and … Continue reading D v S (Rights of Audience); In re and Application by Dr Pelling: CA 18 Dec 1996

Pegasus Management Holdings Sca and Another v Ernst and Young (A Firm) and Another: ChD 11 Nov 2008

The claimants alleged professional negligence in advice given by the defendant on a share purchase, saying that it should have been structured to reduce Capital Gains Tax. The defendants denied negligence and said the claim was statute barred. Held: The defence in fact was that the claimant had both brought the claim too early because … Continue reading Pegasus Management Holdings Sca and Another v Ernst and Young (A Firm) and Another: ChD 11 Nov 2008

Serious Organised Crime Agency v Szepietowski and Others: ChD 15 Oct 2010

The court was asked whether, as second mortgagee on the defendant’s properties, the claimant agency had the equitable power of marshalling of prior charges. The first chargee had charges over two properties, and sold the first, satisfying it debt, but leaving the Agency with no effective return. The bank’s same debts had also been secured … Continue reading Serious Organised Crime Agency v Szepietowski and Others: ChD 15 Oct 2010

Investors Compensation Scheme Ltd v West Bromwich Building Society: HL 19 Jun 1997

Account taken of circumstances wihout ambiguity The respondent gave advice on home income plans. The individual claimants had assigned their initial claims to the scheme, but later sought also to have their mortgages in favour of the respondent set aside. Held: Investors having once assigned their causes of action to the ICS, could not later … Continue reading Investors Compensation Scheme Ltd v West Bromwich Building Society: HL 19 Jun 1997

DEG-Deutsche Investitions und Entwicklungsgesellschaft mbH v Koshy and Other (No 3); Gwembe Valley Development Co Ltd (in receivership) v Same (No 3): CA 28 Jul 2003

The company sought to recover damages from a director who had acted dishonestly, by concealing a financial interest in a different company which had made loans to the claimant company. He replied that the claim was out of time. At first instance the first defendant had been found dishonest through non-disclosure, and that section 21 … Continue reading DEG-Deutsche Investitions und Entwicklungsgesellschaft mbH v Koshy and Other (No 3); Gwembe Valley Development Co Ltd (in receivership) v Same (No 3): CA 28 Jul 2003

Lloyds TSB Bank Plc v Markandan and Uddin (A Firm): ChD 14 Oct 2010

The claimant sought damages saying that the defendant firm of solicitors had failed to deal properly with a conveyance having paid across the mortgage funds to a non-existent firm of solicitors and without obtaining the appropriate documents at all. The defendant was not suspected of being involved in the fraud. The court was asked whether … Continue reading Lloyds TSB Bank Plc v Markandan and Uddin (A Firm): ChD 14 Oct 2010

In re H and R (Minors) (Child Sexual Abuse: Standard of Proof): HL 14 Dec 1995

Evidence allowed – Care Application after Abuse Children had made allegations of serious sexual abuse against their step-father. He was acquitted at trial, but the local authority went ahead with care proceedings. The parents appealed against a finding that a likely risk to the children had still been been found. Held: A care order could … Continue reading In re H and R (Minors) (Child Sexual Abuse: Standard of Proof): HL 14 Dec 1995

Nicholas Pike v HM Revenue and Customs; UTTC 10 May 2013

References: [2013] UKUT 225 (TCC) Links: Bailii Coram: Norris J UTTC INCOME TAX – claim for loss on disposal of loan stock – whether loan stock a ‘relevant discounted security’ – FA 1996, Sch 13, para 3 – whether additional payment on redemption of loan stock was interest – yes – appeal dismissed. This case … Continue reading Nicholas Pike v HM Revenue and Customs; UTTC 10 May 2013

Boscawen and Others v Bajwa and Others; Abbey National Plc v Boscawen and Others: CA 10 Apr 1995

The defendant had charged his property to the Halifax. Abbey supplied funds to secure its discharge, but its own charge was not registered. It sought to take advantage of the Halifax’s charge which had still not been removed. Held: A mortgagee whose loan is used to repay another charged debt is subrogated to that debt, … Continue reading Boscawen and Others v Bajwa and Others; Abbey National Plc v Boscawen and Others: CA 10 Apr 1995

Revenue and Customs v Pendragon Plc and Others: SC 10 Jun 2015

This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as demonstrators, paying VAT on the full amount of the sale price. This will in … Continue reading Revenue and Customs v Pendragon Plc and Others: SC 10 Jun 2015

Dunlop Pneumatic Tyre Company Ltd v New Garage and Motor Company Ltd: HL 1 Jul 1914

The appellants contracted through an agent to supply tyres. The respondents contracted not to do certain things, and in case of breach concluded: ‘We agree to pay to the Dunlop Pneumatic Tyre Company, Ltd. the sum of 5 l. for each and every tyre, cover or tube sold or offered in breach of this agreement, … Continue reading Dunlop Pneumatic Tyre Company Ltd v New Garage and Motor Company Ltd: HL 1 Jul 1914

Software 2000 Ltd v Andrews etc: EAT 17 Jan 2007

EAT Four employees successfully established before the Employment Tribunal that they had been unfairly dismissed for redundancy. The Tribunal found that there had been procedural defects. In particular the assessments in the redundancy exercise had been inadequate and subjective. The Tribunal considered whether the dismissals were fair under section 98A(2) of the Employment Rights Act … Continue reading Software 2000 Ltd v Andrews etc: EAT 17 Jan 2007

Lloyds Bank Plc and others v Cassidy: CA 1 Dec 2004

The defendant sought leave to appeal against orders for possession. The trial had been transcribed by the claimant. At the start of the application, a copy of the transcript was given to the judge but not the defendant despite his application. Held: The judge should not be provided with a document which was not also … Continue reading Lloyds Bank Plc and others v Cassidy: CA 1 Dec 2004

Timothy Watts v Revenue and Customs: FTTTx 7 Nov 2022

Tax Avoidance – Income Tax – Loss Determination On Disposal of Gilt Strips – paragraph 14A Schedule 13 Finance Act 1996 – grant of option to trustee followed by assignment of option to a third party purchaser – whether the concept of ‘loss’ pursuant to para 14A(1) is a ‘commercial’ or ‘legal’ concept – whether … Continue reading Timothy Watts v Revenue and Customs: FTTTx 7 Nov 2022

Commissioners of Customs and Excise v Parkwood Landfill Limited: CA 28 Nov 2002

The appellant challenged a finding that the recycled material it produced was subject to Landfill Tax. The company took waste material. Unrecycleable material was used as landfill, and the tax paid. Other material was recycled, and sold on. The landfill company also bought some of this material for use in road making and landscaping. The … Continue reading Commissioners of Customs and Excise v Parkwood Landfill Limited: CA 28 Nov 2002

Fidex Ltd v Revenue and Customs: FTTTx 2 Apr 2013

FTTTx CORPORATION TAX – loan relationships – debit under paragraph 19A, Schedule 9, Finance Act 1996 in respect of the difference in the accounting value of loan relationships on a change of accounting practice – appellant company changing accounting practice from UK GAAP to IFRS at the 2004 year-end – appellant claiming the debit in … Continue reading Fidex Ltd v Revenue and Customs: FTTTx 2 Apr 2013

Cavendish Square Holdings Bv and Another v El Makdessi: ComC 14 Dec 2012

The parties disputed whether clauses in a share sale agreement between them amounted to a penalty and as such were rendered unenforeable. Held: Burton J felt able to escape those constraints, and concluded that the two provisions were valid and enforceable. Judges: Burton J Citations: [2012] EWHC 3582 (Comm) Links: Bailii Jurisdiction: England and Wales … Continue reading Cavendish Square Holdings Bv and Another v El Makdessi: ComC 14 Dec 2012

Hopkinson and Others and Birmingham Mid-Shires Building Society v Tupper: CA 30 Jan 1997

The plaintiffs appealed from an order striking out their claim for want of prosecution. The defendant’s property had been sold by the mortgagees, and the plaintiffs as assignees of their debt sought to recover the balance outstanding from the defendants. The defendant had been in default since 1984. The defendants said that the claim was … Continue reading Hopkinson and Others and Birmingham Mid-Shires Building Society v Tupper: CA 30 Jan 1997

Revenue and Customs v Smith and Nephew Overseas Ltd and Others: CA 3 Mar 2020

The dispute concerns each of the Respondents’ entitlement to set off foreign exchange losses against their liability to corporation tax. The exchanges loss arose as a result of the Respondent companies changing their functional accounting currencies from sterling to US dollars on 23 December 2008 at a time when the only asset on their balance … Continue reading Revenue and Customs v Smith and Nephew Overseas Ltd and Others: CA 3 Mar 2020

Equitable Life Assurance Society v Ernst and Young: CA 25 Jul 2003

The claimant sought damages from its accountants, saying that had they been advised of the difficulties in their financial situation, they would have been able to avoid the loss of some 2.5 billion pounds, or to sell their assets at a time when their losses could be minimalised. They appealed a judgment limiting the claim … Continue reading Equitable Life Assurance Society v Ernst and Young: CA 25 Jul 2003

Sodexho Ltd v Gibbons: EAT 14 Jul 2005

EAT Deposit ordered. Order lost in post due to the Claimant putting wrong post-code on ET1. Review. Distinguishing Judgments from Orders. Strike-out. Extending time. Judges: His Honour Peter Clark Citations: [2005] UKEAT 0318 – 05 – 2907, UKEAT/0319/05/TM, UKEAT/0318/05/TM, [2005] ICR 1647, UKEAT/0320/05/TM, [2005] IRLR 836 Links: Bailii, EATn Statutes: Employment Tribunal Rules 2004 20(1) … Continue reading Sodexho Ltd v Gibbons: EAT 14 Jul 2005

Andrew v Revenue and Customs (Income Tax/Corporation Tax : Anti-Avoidance): FTTTx 5 Mar 2019

INCOME TAX – disposal of gilt strips – determination of loss under paragraph 14A Schedule 13 Finance Act 1996 – whether amount paid by transferee to a person other than the transferor is an ‘amount payable on the transfer’ – yes – profit on transactions arising to trustees of settlement – whether profit should be … Continue reading Andrew v Revenue and Customs (Income Tax/Corporation Tax : Anti-Avoidance): FTTTx 5 Mar 2019

Customs and Excise v Ebbcliff Ltd: CA 30 Jul 2004

Landfill tax Judges: Lord Justice Peter Gibson, Lord Justice Jonathan Parker And Mr. Justice Laddie Citations: [2004] EWCA Civ 1071 Links: Bailii Statutes: Finance Act 1996 PIII Jurisdiction: England and Wales Citing: Appeal from – Commissioners of Customs and Excise v Ebbcliff Ltd ChD 19-Dec-2003 The Commissioner appealed an exemption awarded to the respondent from … Continue reading Customs and Excise v Ebbcliff Ltd: CA 30 Jul 2004

Sheffield United Football Club Ltd v West Ham United Football Club Plc: ComC 26 Nov 2008

The claimant sought an order to prevent the defendant company from pursuing further an appeal against a decision made by an independent arbitator in their favour as regards the conduct of the defendant in the Premier League in 2006/2007. Held: The defendant had agreed to a binding arbitration. The claimant was enttled to the injunctive … Continue reading Sheffield United Football Club Ltd v West Ham United Football Club Plc: ComC 26 Nov 2008

Western Fish Products Ltd v Penwith District Council and Another: CA 22 May 1978

Estoppel Cannot Oust Statutory Discretion The plaintiff had been refused planning permission for a factory. The refusals were followed by the issue of Enforcement Notices and Stop Notices. The plaintiff said that they had been given re-assurances upon which they had relied. Held: The appeal failed. The court tried to reconcile invocations of estoppel with … Continue reading Western Fish Products Ltd v Penwith District Council and Another: CA 22 May 1978

Pike v Revenue and Customs: FTTTx 4 May 2011

FTTTx Income tax – whether a security was a relevant discounted security – security paying on redemption a sum calculated as 7.25% per annum accruing daily – whether ‘interest’ includes sums not paid periodically – yes – appeal dismissed Judges: Mrs B Mosedale TJ Citations: [2011] STI 1990, [2011] SFTD 830, [2011] UKFTT 289 (TC) … Continue reading Pike v Revenue and Customs: FTTTx 4 May 2011

Reyes v Al-Malki and Another: SC 18 Oct 2017

The claimant alleged that she had been discrimated against in her work for the appellant, a member of the diplomatic staff at the Saudi Embassy in London. She now appealed against a decision that the respondent had diplomatic immunity. Held: The appeal was allowed: ‘the question whether the exception in article 31(1)(c) would have applied … Continue reading Reyes v Al-Malki and Another: SC 18 Oct 2017

Pike v HM Revenue and Customs: UTTC 10 May 2013

UTTC INCOME TAX – claim for loss on disposal of loan stock – whether loan stock a ‘relevant discounted security’ – FA 1996, Sch 13, para 3 – whether additional payment on redemption of loan stock was interest – yes – appeal dismissed. Judges: Norris J Citations: [2013] UKUT 225 (TCC) Links: Bailii Jurisdiction: England … Continue reading Pike v HM Revenue and Customs: UTTC 10 May 2013

Courtney v Corp Ltd: CA 1 Mar 2006

The claimants sought to enforce an offer of finance to support a land purchase. The defendants argued that the offer failed to meet the characteristics required under section 2 of the 1989 Act. Held: The judge had been correct to say that the appellant had not effectively incorporated the full agreement. Judges: Arden LJ Citations: … Continue reading Courtney v Corp Ltd: CA 1 Mar 2006

Inland Revenue Commissioners v Scottish Provident Institution: HL 25 Nov 2004

The parties anticipated a change in the system for taxing gains on options to buy or sell bonds and government securities. An option would be purchased before the change and exercised after the change to create losses which could be set off against other taxable gains. The risk to the market maker (Citibank) was set … Continue reading Inland Revenue Commissioners v Scottish Provident Institution: HL 25 Nov 2004

Kommune and Another v DEPFA Acs Bank: ComC 4 Sep 2009

Local authorities in Denmark sought to recover sums paid to the defendant banks for swap trading, saying that the payments had been outwith their powers. Judges: Tomlinson J Citations: [2009] EWHC 2227 (Comm) Links: Bailii Jurisdiction: England and Wales Citing: Cited – Westdeutsche Landesbank Girozentrale v Islington London Borough Council HL 22-May-1996 Simple interest only … Continue reading Kommune and Another v DEPFA Acs Bank: ComC 4 Sep 2009

Mr Kevin John Pitt v Revenue and Customs: FTTTx 19 Jul 2022

Tax Avoidance – Income Tax – Whether or Not A Loss Arose Under Paragraph 2 of Schedule 13 To The Finance Act 1996 On The Acquisition and disposal of relevant discounted securities – held that, on the basis of a purposive construction of the relevant legislation and a realistic view of the facts, no loss … Continue reading Mr Kevin John Pitt v Revenue and Customs: FTTTx 19 Jul 2022

Farm Assist Ltd v Secretary of State for Environment Food and Rural Affairs: TCC 12 Dec 2008

The claimant, now in liquidation, sought to have set aside for economic duress the mediated settlement of its dispute with the defendant. The defendant sought disclosure of legal and similar advice given to the claimant. Held: Paragon Finance overruled the whole of the decision in Hayes v. Dowding and that the commentary in Phipson more … Continue reading Farm Assist Ltd v Secretary of State for Environment Food and Rural Affairs: TCC 12 Dec 2008

Fenlo Ltd v Revenue and Customs: SCIT 6 Nov 2008

SCIT Loan relationship – release – paragraph 5(3), schedule 9, Finance Act 1996 – effect of covenants in loan agreement – does lender control borrower for purposes of section 87a finance act 1996 – no – amount released brought into charge. Citations: [2008] UKSPC SPC00714, [2008] STI 2674, [2008] STC (SCD) 1245 Links: Bailii Statutes: … Continue reading Fenlo Ltd v Revenue and Customs: SCIT 6 Nov 2008

Tullett Prebon Group Ltd v El-Hajjali: QBD 31 Jul 2008

The defendant signed an employment contract to join the claimants as a senior broker. He changed his mind and decided to stay in his existing job. The new employers sued for breach of contract. The defendant said that the claimants had refused to indemnify him should his employers claim under a restrictive covenant. He had … Continue reading Tullett Prebon Group Ltd v El-Hajjali: QBD 31 Jul 2008

Akers and Others v Samba Financial Group: SC 1 Feb 2017

Saad Investments was a Cayman Islands company in liquidation. The liquidator brought an action here, but the defendant sought a stay saying that another forum was clearly more appropriate. Shares in Saudi banks were said to be held in trust for the company, but Saudi law would not recognise such trusts. The shares had been … Continue reading Akers and Others v Samba Financial Group: SC 1 Feb 2017

Islamic Republic of Pakistan v Zardari and others: ComC 6 Oct 2006

The claimant alleged that the defendants had funded the purchase of various properties by secret and unlawful commissions taken by them whilst in power in Pakistan. They sought to recover the proceeds. They now sought permission to serve proceedings on the defendant companies abroad, outside a Lugano Convention country. Held: The claim should proced. ‘There … Continue reading Islamic Republic of Pakistan v Zardari and others: ComC 6 Oct 2006

Desnousse v London Borough of Newham and others: CA 17 May 2006

The occupier had been granted a temporary licence by the authority under the homelessness provisions whilst it made its assessment. The assessment concluded that she had become homeless intentionally, and therefore terminated the licence and set out to evict her. She claimed that the authority had to get a court authority before so evicting her. … Continue reading Desnousse v London Borough of Newham and others: CA 17 May 2006

Euro London Appointments Ltd v Claessens International Ltd: CA 6 Apr 2006

The court considered whether a clause in an employment agency’s terms and conditions amounted to a penalty and was unenforceable. The contract provided that if the offer was withdrawn by the eventual employer after acceptance but before the employment was taken up, the customer was to pay one third of the annual fee. Held: The … Continue reading Euro London Appointments Ltd v Claessens International Ltd: CA 6 Apr 2006

Greene King No 1 Ltd v HM Inspector of Taxes: SCIT 3 Mar 2005

SCIT Corporation tax – Group of companies – Loan relationship – Novation of liabilities to group company – Whether Appellant as result of related transaction – Replaced as party to loan relationship – Finance Act 1996, Sch 9 para 12 Judges: Wallace SC Citations: [2005] UKSPC SPC00465 Links: Bailii Corporation Tax Updated: 30 June 2022; … Continue reading Greene King No 1 Ltd v HM Inspector of Taxes: SCIT 3 Mar 2005

Unit Construction Co Ltd v Bullock: HL 30 Nov 1959

The UK parent company owned subsidiaries incorporated in East Africa and carried on trading activities there. The managing director of the parent company concluded that ‘the situation of the African subsidiaries was becoming so serious that it was unwise to allow them to be managed in Africa any longer, and that their management must be … Continue reading Unit Construction Co Ltd v Bullock: HL 30 Nov 1959

Ilott v Mitson and Others: CA 31 Mar 2011

The claimant, the estranged adult daughter of the deceased, had claimed under the 1975 Act. The judge made an order for payment of pounds 50,000 by way of capitalisation of maintenance. The claimant appealed saying she should have received more, and the charities (beneficiaries under the will) said that no payment should have been ordered … Continue reading Ilott v Mitson and Others: CA 31 Mar 2011

Ilott v The Blue Cross and Others: SC 15 Mar 2017

What is reasonable provision for daughter? The deceased had left her estate in her will to several animal charities. The claimant, her daughter, had been estranged from her mother for many years, and sought reasonable provision from her estate under the 1975 Act. The district judge had rejected her claim. Held: The appeal by the … Continue reading Ilott v The Blue Cross and Others: SC 15 Mar 2017

Limit (No 3) Ltd and others v PDV Insurance Company: CA 11 Apr 2005

There had been substantial oil leaks in Venezuela, which had been insured and then re-insured in London. Permission had been given to serve the defendant out of the jurisdiction, but that permission had been set aside. The claimant now appealed. Held: The claimant’s appeal failed. The burden was on him to identify and particularis the … Continue reading Limit (No 3) Ltd and others v PDV Insurance Company: CA 11 Apr 2005

Ernst Kastner v Marc Jason, Davis Sherman, Brigitte Sherman: CA 2 Dec 2004

The parties had agreed that their dispute should be resolved before the Jewish Beth Din according to Jewish substantive and procedural law. K was granted an interim freezing order. The defendant sold the asset, and K sought to assert a charge. Held: Jewish law specifically provide that the decision of the Beth Din operated in … Continue reading Ernst Kastner v Marc Jason, Davis Sherman, Brigitte Sherman: CA 2 Dec 2004

The United States of America v Nolan: SC 21 Oct 2015

Mrs Nolan had been employed at a US airbase. When it closed, and she was made redundant, she complained that the appellant had not consulted properly on the redundancies. The US denied that it had responsibility to consult, and now appealed. Held: The appeal failed (Lord Carnworth dissenting). That the exact situation might not have … Continue reading The United States of America v Nolan: SC 21 Oct 2015

Murray v Leisureplay Plc: QBD 5 Aug 2004

The claimant sought payment of three years’ salary after termination of his service contract. He said that an agreement had been made by the company to purchase a ‘financial institution’, which would trigger the additional payments. The defendants said that the clause requiring the payment was a penalty, and also sought damages under the 1985 … Continue reading Murray v Leisureplay Plc: QBD 5 Aug 2004

Campbell v Inland Revenue Commissioners: SCIT 6 Jul 2004

SCIT INCOME TAX – Anti-Avoidance – Relevant discounted security – Loss on gift to wife – Subscription for security and gift part of scheme to produce loss – Avoidance not the Appellant’s sole purpose in subscribing – Ramsay (1982), Westmoreland (2003) and Arrowtown (2003) considered – FA 1996, Sch 13, para 2 – Appeal allowed … Continue reading Campbell v Inland Revenue Commissioners: SCIT 6 Jul 2004

Scottish Provident Institution v Customs and Excise: SCIT 17 Dec 2001

TAX AVOIDANCE; cross options and collateral loan; whether cross options to be regarded as single composite transaction with no commercial purpose other than tax saving scheme; loan relationships; gilts; debt contract; Finance Act 1994 as amended sections 147-177; Finance Act 1996 sections 80 and 81 Citations: [2001] UKSC SPC00315 Links: Bailii Jurisdiction: England and Wales … Continue reading Scottish Provident Institution v Customs and Excise: SCIT 17 Dec 2001

DFS Furniture Company Plc v Commissioners of Customs and Excise: CA 16 Mar 2004

The taxpayers said that the Commissioners’ assessment to VAT was out of time, and appealed a finding that it was not. They said that time should run from the point at which the Commissioners knew the facts upon which the assessment was based. The Commissioners argued that time could not begin to run until the … Continue reading DFS Furniture Company Plc v Commissioners of Customs and Excise: CA 16 Mar 2004