The taxpayer was obliged to visit an office in Leeds once a week. He lived in Norfolk. He sought to set off the travel expenses against his schedule E Income Tax. As a home worker, he also sought the expenses of maintaining an office at home. Both requirements were imposed by his employers as part … Continue reading Kirkwood (Inspector of Taxes) v Evans: ChD 25 Jan 2002
Partners Liable for Dishonest Act of Solicitor A solicitor had been alleged to have acted dishonestly, having assisted in a fraudulent breach of trust by drafting certain documents. Contributions to the damages were sought from his partners. Held: The acts complained of were so close to the activities which a solicitor would normally undertake, that … Continue reading Dubai Aluminium Company Limited v Salaam and Others: HL 5 Dec 2002
Thief acquired no title and could not sell A purchaser used a stolen driving licence to obtain credit for and purchase a car. He then purported to sell it to the respondent, and then disappeared. The finance company sought return of the car. Held: (Lords Nicholls and Millett dissenting) The rogue had not acquired a … Continue reading Shogun Finance Limited v Hudson: HL 19 Nov 2003
Where an action had been begun on basis of allegations of negligence and breach of trust, new allegations of fraud where quite separate new causes of claim, and went beyond amendments and were disallowed outside the relevant limitation period. Sections 23 and 36 and the absence of express statutory mention in the 1980 Act of … Continue reading Paragon Finance Plc (Formerly Known As National Home Loans Corporation Plc v D B Thakerar and Co (a Firm); Ranga and Co (a Firm) and Sterling Financial Services Limited: CA 21 Jul 1998
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
The defendant claimed an interest in a house. The deceased had been a sitting tenant, and wanted to purchase his house. He could not obtain finance alone, and she joined with him, becoming liable under the mortgage. She did not live in the house until after his death. She claimed the house. No formal document … Continue reading Carlton v Goodman: CA 29 Apr 2002
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
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
The claimant challenged the reduction of the limitation period from six years to three for the reclaiming of overpaid VAT with immediate effect, depriving it of the opportunity to recover sums paid in excess. The company sold vouchers. It paid VAT as directed by the Commissioners after challenge, but would have sought to reclaim sums … Continue reading Marks and Spencer plc v Commissioners of Customs and Excise: ECJ 11 Jul 2002
The claimant sought to challenge search warrants issued by the respondents. The warrants were criticised as being too widely drawn, and in breach of the 1984 Act. Criticism was also made of the implementation of the searches, in the use of excess numbers of officers, and the taking of images of hard disks, thus acquiring … Continue reading Da Costa and Co (a Firm) and Collins v Thames Magistrates Court and H M Commissioners of Customs and Excise: QBD 25 Jan 2002
LRA Rectification of the register – Fraud – ‘Correcting a mistake’ – second charge – Schedule 4 Paragraph 5(1)(a) of the Land Registration Act 2002Ms Ajibade was the registered proprietor of a leasehold flat. Her sister forged a power of attorney in her own favour and in the purported exercise of that power transferred the … Continue reading Ajibade v Bank of Scotland Plc (Formerly Halifax Plc), Endeavour Personal Finance Limited (Alteration and Rectification of The Register): LRA 8 Apr 2008
SXIT EMPLOYEE BENEFIT TRUST – whether deduction of contributions postponed until taxable as emoluments under FA 1989 s.43(11) – no – whether sub-funds in favour of directors who controlled the company taxable as emoluments on Ramsay principles or as a benefit in kind under TA 1988 s.154 – no — whether loans to directors taxable … Continue reading Dextra Accessories Ltd and others v Inspector of Taxes: SCIT 25 Jul 2002
Legal expenses insurance was purchased by a Miss Nicholson who ran a Natural Health Clinic in Clerkenwell. The insurance was called an ‘Office or Surgery Policy’ and section 7, headed ‘Legal Expenses’, provided that the insurers would pay the insured’s legal costs incurred in relation to claims against her for (inter alia) negligence or for … Continue reading Tarbuck v Avon Insurance Plc: ChD 2002
(British Virgin Islands) Shares in two companies incorporated under the BVI Business Companies Act 2004, Cukurova Finance International Ltd and Cukurova Telecoms Holdings Ltd were provided as security under two sets of equitable mortgages, one set was governed by BVI law and the other set by English law. The Board was asked as to how … Continue reading Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 5 May 2009
RESTORATION REFUSAL – Vehicle – Appellant disabled – Importing cigarettes and tobacco 5 times guideline – Heavy smoker – Part to be reimbursed by family – Larger quantity allowed through 7 weeks earlier – Little detail recorded but Notice 1 served – Disability not regarded as relevant by Review Officer – Wrong test applied by … Continue reading Hendy v Customs and Excise: Excs 11 Jan 2002
The respondents appealed an order for possession under a legal charge which they argued was an extortionate credit bargain, and had been improperly executed and was unenforceable. The appellants were ‘non-status borrowers’. Held: A concession letter was not intended to over-ride other clear descriptions of the appellant’s obligations. The judge had compared the interest rate … Continue reading Broadwick Financial Services Limited v Spencer, Spencer: CA 30 Jan 2002
Paragraph 57(2) of Schedule 8 to the Finance Act 1995, which provides that section 442A of the Taxes Act 1998 ‘does not apply in relation to the reinsurance of a policy or contract where the policy or contract was made, and the reinsurance arrangement effected, before 29 November 1994’, provided an indication that the opening … Continue reading Barrett (HM Inspector of Taxes) v Royal London Mutual Insurance Society Ltd: ChD 5 Jul 2002
The company had gone into liquidation. They had sold consumer policies as extended warranties on behalf of the claimant. The company had insured its own joint liability under the contracts, and the claimant sought information from the company’s administrators to assist it identifying who might else be liable. Held: The claimant could rely upon the … Continue reading First National Tricity Finance Ltd v OT Computers Ltd; In re OT Computers Ltd (in administration): CA 25 May 2004
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
The appellant was an employee and director of the company. He ceased employment, and sought to receive payments from his pensions, but continued to hold the position of director. Held: The provisions of the pension scheme had to be read in the context of the 1970 Act, and words in the trust instrument should be … Continue reading David J Venables and Others v Hornby (Inspector of Taxes): CA 18 Sep 2002
Land having been conveyed under the Act, and it no longer being needed as a school, it had to be decided to whom the land reverted. Held: The tracing of beneficiaries had to be in the basis under section 2, that the land had never been so conveyed. It would so have passed not as … Continue reading Rector of Wrington and The Bath and Wells Diocesan Board of Finance v Jenkinson and Others: ChD 26 Feb 2002
The claimant company set out to sell land whilst it was still only in the process of incorporation. Its solicitors had signed as agents, and now sought an order for the purchaser to complete the contract. The respondent had not known of the non-incorporation of the company. The claimant later rescinded the contract, and forfeited … Continue reading Braymist Limited and Others v Wise Finance Company Limited: CA 20 Feb 2002
Legislation had been enacted to tax under Schedule E, people employed through one man service companies and similar. Representatives of such taxpayers sought review of the legislation as incompatible with European law being a hindrance to the freedom of movement of workers and also state aid. The law set to catch those who would be … Continue reading Professional Contractors’ Group and Others v Commissioners of Inland Revenue: CA 21 Dec 2001
The standard building contract allowed a contractor to take plant and equipment from a site and sell it in payment of sums due under the contract, upon the other contractor becoming insolvent. It was said that this power amounted to a charge over the company’s assets, and should have registered at Companies House. Upon entering … Continue reading Smith (Administrator of Cosslett (Contractors) Limited) v Bridgend County Borough Council; In re Cosslett (Contractors) Ltd: HL 8 Nov 2001
The claimant had won her case, but been deprived of her costs. She claimed for conversion after she had purchased a car without knowledge of it having been on hire purchase, and after it was seized by the finance company. The judge had considered that she should have been suspicious. Held: The judge had found … Continue reading Hall v Rover Financial Services (GB) Ltd (t/a Land Rover Financial Services): CA 10 Oct 2002
The taxpayer sought to claim for capital allowances of andpound;91 million for gas pipelines. The claimant had provided the equipment through a leasing scheme. Held: The leases were unusual, but did not appear to be merely part of a tax avoidance scheme. However, here the company already owned and operated the pipeline, and continued to … Continue reading Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes): ChD 22 Jul 2002
Rehearing/Review – Little Difference on Appeal The appellant asked the Court to reverse a decision on the facts reached in the lower court. Held: The appeal failed (Majority decision). The court’s approach should be the same whether the case was dealt with as a rehearing or as a review. Tanfern was limited to appeals from … Continue reading Assicurazioni Generali Spa v Arab Insurance Group (BSC): CA 13 Nov 2002
Control of Funds of Terrorist Associates ECJ Common foreign and security policy – Restrictive measures taken against persons and entities associated with Usama bin Laden, the Al-Qaeda network and the Taliban – Freezing of funds and economic resources – Regulation (EC) No 881/2002 – Article 2(2) – Prohibition of making funds available to the persons … Continue reading M (FC) and Others (Common Foreign And Security Policy): ECJ 29 Apr 2010
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
The respondents appealed against imposition of assessments for the diversion of alcohol products from bonded warehouses without payment of duties. Pretence had been made of deliveries abroad, but the goods were later diverted. The company was insolvent even without the impositions, but sought to delay the winding up to resolve its appeal against the impositions. … Continue reading Commissioners of Customs and Excise v Anglo German Breweries Limited: ChD 29 Nov 2002
The applicant sought judicial review of the respondent’s grant of planning permission for a development which would affect her. The authority objected that the application was made after three months after their decision, and so leave should not be granted, and also that her application for leave having been refused, there was no jurisdiction in … Continue reading Regina v London Borough of Hammersmith and Fulham And Others, ex parte Burkett and Another: HL 23 May 2002
PPI Sale – No Recovery from Remote Parties The claimant sought repayment of payment protection insurance premiums paid by her under a policy with Norwich Union. The immediate broker arranging the loan was now insolvent, and she sought repayment from the second and other level intermediaties. She said that the commission disclosure by the defendants … Continue reading Plevin v Paragon Personal Finance Ltd: SC 12 Nov 2014
The court was asked to consider whether there was any implied term limiting the power of a mortgagee to set interest rates under a variable rate mortgage. Held: A loan arrangement which allowed a lender to vary the implied rate of interest, included an implied term not to impose an unreasonable or extortionate rate, nor … Continue reading Paragon Finance plc v Nash etc: CA 15 Oct 2001
Consultation requirements The claimant challenged a decision of the respondent reducing the benefits under the Council Tax Reduction Scheme reducing Council Tax for those in need, saying that the Council’s consultation had been inadequate. Held: The consultation was procedurally unfair because the consultation documentation gave a misleading impression in failing to mention other ways of … Continue reading Moseley, Regina (on The Application of) v London Borough of Haringey: SC 29 Oct 2014
The company appealed against an order re-instating to the register leases which the company said it had forfeited for non-payment of rent. After the forfeiture, the landlord had granted new leases. It appealed saying that exceptional circumstances existed to justify the non-rectification, and that the judge had erred in giving the revived leases priority. Held: … Continue reading Gold Harp Properties Ltd v Macleod and Others: CA 29 Jul 2014
The company had paid substantial sums out in establishing a gas pipeline, and claimed those sums against its tax as capital allowances. The transaction involved a sale and leaseback arrangement which the special commissioners had found to be a pre-arranged series created only for a tax advantage, and the judge at first instance agreed saying … Continue reading Barclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes): HL 25 Nov 2004
It had been alleged that there had been a conspiracy involving the company giving unlawful financial assistance for the purchase of its own shares.
Held: Dishonesty is not a necessary ingredient of liability in an allegation of a ‘knowing . .
The taxpayer company purchased properties to be occupied by other companies within the same group. Having granted leases, they assigned the rental income for the first six years to a bank in return for a capital payment. They then sought relief from . .
References: [2002] UKVAT-Excise E00212 Links: Bailii RESTORATION REFUSAL – Vehicle – Appellant disabled – Importing cigarettes and tobacco 5 times guideline – Heavy smoker – Part to be reimbursed by family – Larger quantity allowed through 7 weeks earlier – Little detail recorded but Notice 1 served – Disability not regarded as relevant by Review … Continue reading Hendy v Customs and Excise; Excs 11 Jan 2002
References: [1954] 1 QB 292 Coram: Lord Evershed MR, Jenkins LJ The court considered the possibility of a claim in breach of contract for damages for both capital loss and loss of profit. Lord Evershed MR said: ‘It seems to me, as a matter of principle, that the full claim of damages in the form … Continue reading Cullinane v British ‘Rema’ Manufacturing Co Ltd: CA 1954
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FTTTx Tax – intangibles relief under Schedule 29 Finance Act 2002 – whether intangibles relief available on acquisition of other members’ interests in LLP – no – appeal dismissed [2013] UKFTT 571 (TC) Bailii Finance Act 2002 29 Corporation Tax Updated: 25 November 2021; Ref: scu.517689
CORPORATION TAX – Accountancy treatment and amortisation of assets sold – Nature of assets – Finance Act 2002 Schedule 29 – Whether assets were intangible assets or financial assets? – Intangible assets – Whether treatment in accounts UK GAAP compliant? – Yes – Appeal allowed Citations: [2021] UKFTT 38 (TC) Links: Bailii Jurisdiction: England and … Continue reading Roger Preston Group Ltd v Revenue and Customs (Corporation Tax – Accountancy Treatment and Amortisation of Assets Sold): FTTTx 9 Feb 2021
Claim alleging misselling of interest rate hedging products. The court considered the defendants strike out application, and applications for leave to amend pleadings. Held: it will normally be appropriate for summary judgment to be pursued on a limitation point by an application made under CPR 24.2 and preferably after the claimant has had an opportunity … Continue reading Boyse (International) Ltd v Natwest Markets Plc and Another: ChD 27 May 2020
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
The claimant bank said that it had been induced to create very substantial lending facilities by fraudulent misrepresentation by the defendants. They now appealed against findings that England was not clearly or distinctly the appropriate forum for resolution of VTB’s tort claims, and nor that there was a proper basis for piercing the corporate veil. … Continue reading VTB Capital Plc v Nutritek International Corp and Others: SC 6 Feb 2013
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
The owners had purchased their property with a loan from the BBBS. A charge was then given to BCCI, which charge said no further charge could be registered without BCCI ‘s consent. The C and G agreed to lend a sum to refinance the entire borrowings, but on the day it was to be completed, … Continue reading Cheltenham and Gloucester Plc v Appleyard and Another: CA 15 Mar 2004
The question arising was whether paragraph 55(2) of Schedule 8 to the Finance Act 1995, a reinsurance treaty entered into on 25 November 1994 by the taxpayer reinsurer with a non-resident cedant is, by virtue of the fact that policies of life assurance ceded by that treaty were issued before 1 November 1994, within the … Continue reading Barrett (HM Inspector of Taxes) v Royal London Mutual Insurance Society Ltd: CA 12 Jun 2003
A settlor executed a transfer of shares but failed to obtain the consent of the Treasury under the Regulations. The transferees argued that the testator had executed documents which were appropriate to the subject matter of the gift, namely the share transfers, that those documents being under seal were irrevocable and that the settlor had … Continue reading In re Fry: ChD 1946
The Alexander T, owned by the appellant and insured by the respondents was a total loss. The insurers resisted payment, the appellant came to allege improperly, and the parties had settled the claim on full payment under a Tomlin Order. The owners later began proceedings in Greece claiming what the defendants said were the same … Continue reading Starlight Shipping Co v Allianz Marine and Aviation Versicherungs Ag and Others: CA 20 Dec 2012
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
The marriage had been short, there were no children, both parties were working, and each could support themselves providing themselves with accomodation. The wife had successfully appealed a finding of the district judge for an equal distribution. The husband sought to restore it. Held: The district judge’s findings were not so wrong (if at all) … Continue reading Foster v Foster: CA 16 Apr 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
The Council had provided financial assistance for the care of the claimant’s father before his death in a residential home. Those costs were in part recoverable as a civil debt. His father had given him the house by deed of gift. The regulations provided that the father was to be treated as still possessing property … Continue reading Regina (on the Application of the Personal Representatives of Christopher Beeson) v Dorset County Council and Another: QBD 30 Nov 2001
The claimant company alleged that the defendants had variously received assests (shares and cash) acquired by a former partner in the claimant company and held on his behalf, in breach of his obligations to the caimant partnership. The defendants said that the claims had in effect already been decided against the claimants in an arbitration. … Continue reading Michael Wilson and Partners Ltd v Sinclair and Others: ComC 21 Sep 2012
The parties had contracted to trade global depository notes issued by the Peruvian government. Each made mistakes as to their true value, thinking them scraps worth a few thousand dollars, whereas their true value was over $8m. On the defendant recognising their worth, they sought to sell and pocket the profit. The claimant sought restitutionary … Continue reading Lehman Brothers International (Europe) v Exotix Partners Llp: ChD 9 Sep 2019
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
World-wide freezing orders had been made under the 1982 Act. The defendants were members of a Turkish family with substantial business interests in the telecommunications industry. In breach of orders made in the US some defendants had sought to hide their assets. They had failed to respond as required to orders to disclose their assest, … Continue reading Motorola Credit Corporation v Uzan and others (No 2): CA 12 Jun 2003
The claimant alleged complicity by the defendant, (now former) Foreign Secretary, in his mistreatment by the US while held in Libya. He also alleged involvement in his unlawful abduction and removal to Libya, from which had had fled for political persecution. The defendants now appealed from rejection of the defendants’ claim to state immunity and … Continue reading Belhaj and Another v Straw and Others: SC 17 Jan 2017
A reinsurance contract which contained a clause which provided that no settlement or compromise of a claim could be made or liability admitted by the insured without the prior approval of the reinsurers. The court considered how the discretion to approve a settlement must be exercised. Held: What was proscribed in all of them was … Continue reading Gan Insurance Co Ltd v Tai Ping Insurance Co Ltd: CA 3 Jul 2001
The defendant sought disclosure of full statements used by the claimant . Extracts only had been supplied, and he said they contained private and confidential material. Held: The application failed. The claimant had stated that the balance of the material did not relate to the case, and in the absence of evidence to the contrary … Continue reading Paddick v Associated Newspapers Ltd: QBD 10 Dec 2003
The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself. Held: The company’s appeal failed. The purposive approach to the interpretation of the general … Continue reading RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017
The defendants appealed against confiscation orders made after a finding that they had been involved (separately) in the smuggling of tobacco, suggesting a conflict between the 1992 Regulations and the Directive. Held: The appeals variously failed and succeeded according to their facts. A person obtains a pecuniary advantage by evading duty or VAT even though … Continue reading White and Others v Regina: CACD 5 May 2010
Europa The benefits paid by an employer to a worker on the latter’s redundancy constitute a form of pay to which the worker is entitled in respect of his employment, which is paid to him upon termination of the employment relationship, which facilitates his adjustment to the new circumstances resulting from the loss of his … Continue reading Barber v Guardian Royal Exchange Assurance Group: ECJ 17 May 1990
The court was asked as to the interrelationship of the statutory schemes relating to the protection of employees’ pensions and to corporate insolvency. Held: Liabilities which arose from financial support directions or contribution notices issued by the Pensions Regulator under the 2004 Act after the company had gone into administration, which required the company to … Continue reading In re Nortel Companies and Others: SC 24 Jul 2013
The taxpayer company had been refused a statutory Construction Industry Scheme certificate. The General Commissioners allowed the company’s appeal and itself issued a certificate. The revenue said the Commissioners had no jurisdiction either to hear an appeal or to issue such a certificate. Held: The scheme created by the 1971 Act was a special one. … Continue reading Tom Hudson (HM Inspector of Taxes) v JDC Services Limited: ChD 26 Mar 2004
VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION – Whether criminal charge – Whether Magna … Continue reading Davidson v Revenue and Customs: Excs 25 Jul 2008
The parties were involved in an international investment dispute arbitration. An injunction had been sought to prevent repatriation of assets to Bolivia. Held: The international system of arbitration was not subject to any national law and did not therefore amount to legal proceedings which would be capable of supporting the sort of relief claimed. The … Continue reading ETI Euro Telecom International Nv v Republic of Bolivia and Another: CA 28 Jul 2008
The insurance company was to be wound up. It operated internationally but was registered in Australia. The Australian liquidator now sought an order for the transfer of assets held here to Australia. Held: It was inevitable that cross border insolvency arrangements would cause difficulty, and particularly so for insurance companies. Such a transfer would prejudice … Continue reading McGrath and Honey v McMahon and Others, Re HIH Casualty and General Insurance Ltd and others: CA 9 Jun 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
The applicant challenged the exercise of a power of sale under a mortgage, saying that the mortgagee’s purposes included purposes not those under the mortgage. The parties had been involved in an attempted development of a penthouse. Held: The power was validly exercised. Provided the recovery of the sums for which the security was given … Continue reading Meretz Investments Nv and Another v ACP Ltd and others: ChD 30 Jan 2006
EAT Equal Pay Act – Material factor defence – In an equal pay claim involving a presumption of direct discrimination the genuine material factor defence requires justification by objective criteria.The claimant appealed dismissal of her action for equal pay, saying that the ‘material factor’ defence used to justify a different payment had been incorrectly applied. … Continue reading Sharp v Caledonia Group Services Ltd: EAT 1 Nov 2005
The company had ceased trading, but rental income was still generated from its former premises. The Revenue sought to include the receipt in calculations of whether the company was entitled to a small company corporation tax rate. The Revenue appealed the special commissioner’s decision that it was not a business income. Held: The appeal failed. … Continue reading HM Revenue and Customs v Salaried Persons Postal Loans Ltd: ChD 7 Apr 2006
The council appealed a decision that the administrative receivers of a company were not liable personally for the non-domestic rates otherwise incurred by a company during the receivership. Held: The activities of the receiver or manager were not activities creating a ratable occupation. The original business owner remained in occupation for this purpose. Judges: Lord … Continue reading In re Beck Foods Ltd: Boston Borough Council v Rees and Bennett: CA 20 Dec 2001
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
The appellant had taken certain insurance risks on behalf of the respondents, subject to banking indemnities. Disputes arose and were settled under a Tomlin order, which was now itself subject to challenge. Held: The appeal was allowed. The agreement was intended to put the arbitration behind the parties. A commercial contract should be interpreted in … Continue reading Sirius International Insurance Company (Publ) v FAI General Insurance Limited and others: HL 2 Dec 2004
The claimant alleged infringement of its copyright in a software system which dealt with airline reservations. It was not said that any code had been copied, but merely that an express requirement of the defendant ordering the system was that it should appear similar to the claimant’s system; it should have its look and feel. … Continue reading Navitaire Inc v Easyjet Airline Co and Another: ChD 30 Jul 2004
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
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
The tax inspector had sought to re-open a tax assessment outside the time limit provided. He had discovered that a house had been given to the tax payer by his employers. The taxpayer said this had been discoverable from his self-assessment tax return. The inspector had been aware of the possible deficiency for more than … Continue reading Langham (HM Inspector of Taxes) v Veltema: CA 26 Feb 2004
The liquidators had lost their legal action, and had been ordered to pay the present claimants their costs. They sought payment out of an insolvency services account in competition with the solicitors for the liquidators. Held: An award of costs was not a payment of ‘expenses incurred in the winding up’ and therefore the court … Continue reading Digital Equipment Co Ltd and Others v Bower and Others: ChD 4 Dec 2003
The claimant sought damages for defamation. He feared arrest and extradition to the US if he came to England, and was granted an order allowing him to give evidence by video link. The defendant appealed that order. Held: There was no absolute rule which would allow the order made. The judge had considered that if … Continue reading Polanski v Conde Nast Publications Limited: CA 11 Nov 2003
The taxpayer, a non-resident, operated a sale and lease back scheme of machinery to be used in its business within the UK. There had been a chain of leases. Held: The court had first to identify the ‘relevant lease’. It was the head lease which was the lease of the machinery on which the expemse … Continue reading BMBF (No 24) Limited v the Commissioners of Inland Revenue: CA 6 Nov 2003
A company capitalised a sum standing to the credit of its profit and loss account and applied it in issuing redeemable debentures to its members in proportion to the amounts paid up on their shares. The company subsequently redeemed the debentures at par. The difficulty arose because the debentures were issued in 1953, long before … Continue reading Inland Revenue Commissioners v Parker: HL 1966
The executors challenged the assessment to Inheritance tax on the estate. The commissioners claimed that a gift of property into a trust included a sufficient reservation of benefit to disallow it as an exempt transfer. Held: The scheme was effective. The trust provided for the income to be paid to the settlor’s husband during his … Continue reading Commissioners of Inland Revenue v Eversden Eversden (As Executors of the Will of Greenstock Deceased): CA 15 May 2003
The taxpayer appealed against a rating assessment on a barge permanently moored at a riverbank. He claimed that as a chattel, it should not be rated. Held: The vessel was a chattel, but its occupation could be an occupation of the riverbed. The licences were stated to be non-exclusive, but the law of rating looks … Continue reading Cinderella Rockerfellas Ltd v Rudd (Valuation Officer): CA 11 Apr 2003
The applicant company obtained an injunction against another company. That freezing injunction was discharged upon the payment of a sum into the names of the respective parties’ solicitors. The company went into liquidation, and the claimant disputed ownership of the sum with the provisional liquidators. Held: The deposit of the sum was insufficient to create … Continue reading Edwards, Drummond Smith v Flightline Limited: CA 5 Feb 2003
The banks appealed findings as to their liability to pay out under on-demand guarantees they had given in respect of stage payments for the construction of a ship. It was claimed that the delivery times had not been met, and the builder was in default. The demand was certified by the buyer’s bankers who had … Continue reading Gold Coast Ltd v Caja De Ahorros Del Mediterraneo and others: CA 6 Dec 2001
The Society had taken possession of a property in 1989. It located the defendants many years later and sought payment of the excess after deduction of the proceeds of sale, and for interest. The borrowers claimed the debt was expired by limitation under s20. The Society said that the debt was a judgment debt which … Continue reading West Bromwich Building Society v Wilkinson: HL 30 Jun 2005
The OFT sought an order to restrain the defendants from continuing what it said were unfair commercial practices in the arrangements it made for prize draws. Held: Each of the promotions relied upon by the Office contravened the Regulations. The order was granted requiring the respondent not to: ‘create the false impression that the consumer … Continue reading Office of Fair Trading v Purely Creative Ltd and Others: ChD 2 Feb 2011
The claimant sought to make arrangements with a view to collecting substantial arrears of tax due to South Africa. The revenue said that it had that power by virtue of the double taxation treaty with South Aftrica. The company replied that the liabilities arose for years prior to the Convention embodied in the Regulations, andtat … Continue reading Revenue and Customs and Another v Ben Nevis (Holdings) Ltd and Others: ChD 20 Jul 2012
Land was purchased and a resale negotiated before it was registered. An undertaking was accepted that the seller’s solicitor would discharge all charges. The purchasers sought to avoid completion by saying the Act required them to be registered before completion. The matter was completed but the seller’s bank refused to sign the release. The bank … Continue reading Patel and Another v Daybells (a Firm): CA 27 Jul 2001
The applicant claimed that proceedings under which he had been accused of fraud in dishonestly evading VAT liability were in reality criminal proceedings and that the minimum standards of a fair trial applied. Held: The characterisation under the rules of such proceedings as civil was a starting point only. The fact that no sanction of … Continue reading Han and Yau t/a Murdishaw Supper Bar, and Others v Commissioners of Customs and Excise: CA 3 Jul 2001
To protect her estate from Inheritance Tax, the deceased gave land to her solicitor, but then took back a lease. The solicitor then conveyed the land on freehold on to members of her family. Held: The lease-back by the nominee was not void as a grant of a lease to herself. Lord Hoffmann said: ‘whether … Continue reading Ingram and Another v Commissioners of Inland Revenue: HL 10 Dec 1998
The liquidator in a creditor’s voluntary liquidation sought a direction that he could take his costs of pursuing former directors in actions for wrongful trading and preferences, out of realised funds. It was held that nothing in the rules or Act supported the contention that such costs would be expenses of the voluntary winding up. … Continue reading Lewis v Commissioner of Inland Revenue and others: CA 2 Nov 2000
The owner of a motor vehicle which had been seized by Customs applied to have it restored. Held: the 1994 Act placed the burden on the applicant to establish that she was entitled to the return of her car, but the standard of proof was the civil standard only. The applicant had not met that … Continue reading Golobiewska v Commissioners of Customs and excise: CA 6 May 2005
The district auditor had issued a certificate under the 1982 Act surcharging the appellant councillors in the sum of 106,103, pounds being the amount of a loss incurred or deficiency caused, as the auditor found, by their wilful misconduct. Held: An aggrieved objector to local government spending should pursue his rights under the Act and … Continue reading Lloyd v McMahon: HL 12 Mar 1987
The court considered whether corporation tax had to be paid as an expense of the liquidation in priority to other claims. In that case it had arisen not on profits but on chargeable gains, on sales of the company’s properties after the commencement of the winding up. Held: ‘section 243(2) of the Income and Corporation … Continue reading In re Mesco Properties Ltd: ChD 1979
When an appeal is lodged in a VAT dispute, the discretion as to whether to require the appellant to lodge security for costs in the appeal, was a decision exclusively to be decided by the tribunal itself. A decision as to such security could not be challenged within enforcement proceedings. Citations: Times 17-Aug-2000 Statutes: Finance … Continue reading Commissioners of Customs and Excise v Broomco (1984) Ltd (Formerly Anchor Foods Ltd): CA 17 Aug 2000
