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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

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

Consultus Care and Nursing Ltd v Revenue and Customs (Stamp Duty Land Tax – Application of Higher Rate To Certain High Value Residential Transactions): FTTTx 4 Jul 2019

STAMP DUTY LAND TAX – application of higher rate to certain high value residential transactions pursuant to Schedule 4A Finance Act 2003 – whether acquisition qualifies for relief for property acquired exclusively for purpose of exploitation as source of rents in course of qualifying property rental business – no – appeal dismissed Citations: [2019] UKFTT … Continue reading Consultus Care and Nursing Ltd v Revenue and Customs (Stamp Duty Land Tax – Application of Higher Rate To Certain High Value Residential Transactions): FTTTx 4 Jul 2019

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

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

Motorola Credit Corporation v Uzan and others (No 2): CA 12 Jun 2003

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

Lessex Ltd v HM Inspector of Taxes: SCIT 6 Nov 2003

SCIT Corporation tax – late filing of company tax returns – penalty provisions – transitional provisions – whether fixed penalty under Schedule 18, paragraph 17 to the Finance Act 1998 for a third late filing of a company tax return should be the higher penalty of andpound;1000 where one or more of the previous late … Continue reading Lessex Ltd v HM Inspector of Taxes: SCIT 6 Nov 2003

Venables and others v Hornby (Her Majesty’s Inspector of Taxes): HL 4 Dec 2003

The company director taxpayer had retired from his company but stayed on as an unpaid non-executive director. The trust deed for the company’s pension scheme provided for payments to be made to an employee. The director sought relief from payment of income tax under Schedule E. Held: (Majority) The appeal by the taxpayer was allowed. … Continue reading Venables and others v Hornby (Her Majesty’s Inspector of Taxes): HL 4 Dec 2003

Commissioners of Inland Revenue v Eversden Eversden (As Executors of the Will of Greenstock Deceased): CA 15 May 2003

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

Overseas Containers (Finance Ltd) v Stoker: 1989

A transaction must be looked at as a whole in order to establish whether it was a genuine trading transaction eligible for tax relief, or was an action engendered solely by fiscal motives. Citations: [1989] 1 WLR 606 Jurisdiction: England and Wales Cited by: Cited – New Angel Court Ltd v Adam (Inspector of Taxes) … Continue reading Overseas Containers (Finance Ltd) v Stoker: 1989

SCF Finance Co Ltd v Masri (No 3): 1987

The court accepted that in a case where the garnishee was not indebted within the jurisdiction that might be relevant to the exercise of the court’s discretion. Since, in this case, the debt in question was an English debt, the court’s jurisdiction in relation to foreign debts did not fall for decision. The legislation has … Continue reading SCF Finance Co Ltd v Masri (No 3): 1987

MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others: ChD 16 Apr 2003

The inspector sought to disallow charging to current tax period payments made by the employer to an employee benefit trust. Held: The payments were not made and held by the trustees ‘with a view to becoming relevant emoluments’ within the section, and so were deductible from profits. The provision sought to restrain charging against current … Continue reading MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others: ChD 16 Apr 2003

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

U K Housing Alliance (North West) Ltd v Bowyer and Others (Contracts and Options : Contracts for Sale): LRA 18 Mar 2013

LRA The Applicant, now in administration, was in business in 2007 to 2008 buying residential properties from owners in occupation for full market value, payable as to 70 per cent on completion and as to the 30 per cent balance, subject to conditions, at the expiry of ten years. At the same time it entered … Continue reading U K Housing Alliance (North West) Ltd v Bowyer and Others (Contracts and Options : Contracts for Sale): LRA 18 Mar 2013

Barclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes): HL 25 Nov 2004

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

Collector of Stamp Revenue v Arrowtown Assets Ltd; 4 Dec 2003

References: [2003] HKCFA 52, [2004] 1 HKLRD 77, (2003) 6 HKCFAR 517, ACV 4/2003 Links: Hklii Coram: Ribeiro PJ, Lord Millett NPJ Ratio: (Hong Kong Final Court of Appeal) The court was asked as to the accounting treatment of interests incurred in the development for the purpose of generating the profits, and therefore whether the … Continue reading Collector of Stamp Revenue v Arrowtown Assets Ltd; 4 Dec 2003

Cullinane v British ‘Rema’ Manufacturing Co Ltd: CA 1954

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

Acts

1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts

HM Revenue and Customs v DV3 RS Ltd Partnership: CA 25 Jul 2013

The company appealed against a finding that its stamp duty land tax saving scheme was ineffective. The court was now asked whether a sale on by a company to a newly formed partnership comprising itself and four other partners of a lease which the company had already contracted to acquire could take advantage of paragraph … Continue reading HM Revenue and Customs v DV3 RS Ltd Partnership: CA 25 Jul 2013

Cox v Bankside Members Agency Ltd and Others: CA 16 May 1995

Successful Lloyds names were entitled to enforce their claims in the normal time sequence. The transfer of the rights of the insured against the insurer under section 1(1) the 1930 Act takes place on the event of insolvency, even if the insured’s liability to the third party has not yet been established. In handling claims, … Continue reading Cox v Bankside Members Agency Ltd and Others: CA 16 May 1995

Linden Gardens Trust Ltd v Lenesta Sludge Disposals Ltd and Others; St. Martins Property Corporation Ltd v Sir Robert McAlpine: HL 8 Dec 1993

A contractor had done defective work in breach of a building contract with the developer but the loss was suffered by a third party who had by then purchased the development. The developer recovered the loss suffered by the purchaser. Held: The benefit of a contract may be assigned to a third party without the … Continue reading Linden Gardens Trust Ltd v Lenesta Sludge Disposals Ltd and Others; St. Martins Property Corporation Ltd v Sir Robert McAlpine: HL 8 Dec 1993

Starlight Shipping Co v Allianz Marine and Aviation Versicherungs Ag and Others: CA 20 Dec 2012

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

Ghazanafar v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 30 Oct 2019

EXCISE AND CUSTOMS DUTY – importation of tobacco products – appeal against penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – whether amount of penalties correct – no – penalty amount amended – … Continue reading Ghazanafar v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 30 Oct 2019

Celador Productions Ltd v Melville: ChD 21 Oct 2004

The applicants each alleged breach of copyright and misuse of confidential information in the format of the television program ‘Who wants to be a Millionaire’. The defendant appealed a refusal to strike out the claim. It was not contended that no copyright or confidentiality existed, but only that there was no evidence that they had … Continue reading Celador Productions Ltd v Melville: ChD 21 Oct 2004

Marks and Spencer plc v Commissioners of Customs and Excise: ECJ 11 Jul 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

Motorola Credit Corporation v Uzan and Others: CA 26 Jun 2002

A world wide asset freezing order had been made. The defendants sought that it be set aside. Pending the hearing of their application, they sought also delay of their obligation to co-operate in providing full details of their finances. Held: The asset freezing order remained in place. To be effective the information was needed from … Continue reading Motorola Credit Corporation v Uzan and Others: CA 26 Jun 2002

RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017

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

Dextra Accessories Ltd and others v Inspector of Taxes: SCIT 25 Jul 2002

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

In re Nortel Companies and Others: SC 24 Jul 2013

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

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

Mark Rowlands v Berni Inns Ltd: CA 1985

The plaintiff owned the freehold and had let the basement to the defendant. The plaintiff insured the building. The defendant covenanted to pay to the plaintiff an insurance rent equal to the proportionate cost of insuring the part of the building occupied by the defendant, and did pay such rent. The building was destroyed by … Continue reading Mark Rowlands v Berni Inns Ltd: CA 1985

Kenya Aid Programme v Sheffield City Council: Admn 22 Jan 2013

The claimant challenged a decision that it was liable for non domestic rates in respect of some commercial units, on the basis that the use by the charity was not itself charitable. Held: ‘there is no reason for limiting the ambit of the phrase in the way contended for by the Appellant. As was pointed … Continue reading Kenya Aid Programme v Sheffield City Council: Admn 22 Jan 2013

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

Pirelli Cable Holding Nv and others v Inland Revenue: HL 8 Feb 2006

Under s247 of the 1988 Act, a company paying dividends to a parent company need not withhold ACT. This option was not offered where either subsidiary or parent was not UK resident until the decision in Hoechst which found the restriction contrary to European law. The Revenue now appealed a decision allowing recovery of the … Continue reading Pirelli Cable Holding Nv and others v Inland Revenue: HL 8 Feb 2006

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

MacDonald (HM Inspector of Taxes) v Dextra Accessories Ltd and others: CA 28 Jan 2004

The company had set up a trust for the benefit of its employees. The Inspector sought to tax the payments made into the trust as ’emoluments’ Held: The appeal was allowed. The payments were ‘potential emoluments’ which were held by the trustees ‘with a view to their becoming relevant emoluments’. The employers were not allowed … Continue reading MacDonald (HM Inspector of Taxes) v Dextra Accessories Ltd and others: CA 28 Jan 2004

Inland Revenue Commissioners v Parker: HL 1966

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

HIH Casualty And General Insurance Limited and Others v The Chase Manhattan Bank and Others: CA 31 Jul 2001

Parties syndicating finance for a film obtained the security of an insurance which is designed to pay up to the sum insured, if the revenues generated by the film were insufficient to repay the loan finance plus associated expenses. The polices were supported by a ‘truth of statement’ policy, and the issue was the extent … Continue reading HIH Casualty And General Insurance Limited and Others v The Chase Manhattan Bank and Others: CA 31 Jul 2001

Hofner and Elser v Macrotron (Judgment): ECJ 23 Apr 1991

Europa A public employment agency engaged in the business of employment procurement may be classified as an undertaking for the purpose of applying the Community competition rules since, in the context of competition law, that classification applies to every entity engaged in an economic activity, regardless of its legal status and the way in which … Continue reading Hofner and Elser v Macrotron (Judgment): ECJ 23 Apr 1991

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

Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European subsidiaries, breach of EU Treaty guarantees of freedom of establishment and of movement of capital. The court was now asked … Continue reading Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

CIBC Mortgages Plc v Pitt and Another: HL 21 Oct 1993

Mrs Pitt resisted an order for possession of the house saying that she had signed the mortgage only after misrepresentations by and the undue infuence of her husband who was acting as the bank’s agent. Held: A bank was not put on enquiry as to the existence of undue influence only because a loan was … Continue reading CIBC Mortgages Plc v Pitt and Another: HL 21 Oct 1993

Regina on the Application of Davies (No 2) v HM Deputy Coroner for Birmingham: CA 27 Feb 2004

The claimant appealed against a costs order. She had previously appealed against an order of the High Court on her application for judicial review of the inquest held by the respondent. Held: The coroner, and others in a similar position should not generally be expected to pay the costs of an appeal against an order … Continue reading Regina on the Application of Davies (No 2) v HM Deputy Coroner for Birmingham: CA 27 Feb 2004

Regina (Inner London Probation Service) v Tower Bridge Magistrates’ Court: QBD 26 Jun 2001

A defendant had been convicted of shoplifting. His offending arose from his drugs habit. Then probation service gave its strong view that the defendant was not suitable to be placed upon a drug treatment and testing regime. They applied to review the decision to place him on the scheme. It was held that such a … Continue reading Regina (Inner London Probation Service) v Tower Bridge Magistrates’ Court: QBD 26 Jun 2001

Cavendish Square Holding Bv v Talal El Makdessi; ParkingEye Ltd v Beavis: SC 4 Nov 2015

The court reconsidered the law relating to penalty clauses in contracts. The first appeal, Cavendish Square Holding BV v Talal El Makdessi, raised the issue in relation to two clauses in a substantial commercial contract. The second appeal, ParkingEye Ltd v Beavis, raised the issue at a consumer level, with a separate issue under the … Continue reading Cavendish Square Holding Bv v Talal El Makdessi; ParkingEye Ltd v Beavis: SC 4 Nov 2015

Pepper (Inspector of Taxes) v Hart: HL 26 Nov 1992

Reference to Parliamentary Papers behind Statute The inspector sought to tax the benefits in kind received by teachers at a private school in having their children educated at the school for free. Having agreed this was a taxable emolument, it was argued as to whether the taxable benefit was the cost to the employer, or … Continue reading Pepper (Inspector of Taxes) v Hart: HL 26 Nov 1992

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

Derry, Regina (on The Application of) v Revenue and Customs: SC 10 Apr 2019

D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share loss relief for that amount against income for that year under section … Continue reading Derry, Regina (on The Application of) v Revenue and Customs: SC 10 Apr 2019

Ward v Revenue and Customs: FTTTx 20 Jun 2016

FTTTx Income Tax/Corporation Tax : Assessment/Self-Assessment – overpayment by employer of amount paid on account of sums they should have deducted under PAYE – whether excess repayable to employee directly – no – Reg 185 Income Tax (PAYE) Regulations 2003 Penalty – whether penalty correctly applied for deliberate and concealed behaviour in relation to errors … Continue reading Ward v Revenue and Customs: FTTTx 20 Jun 2016

LB Holdings Intermediate 2 Ltd, The Joint Administrators of v Lehman Brothers International (Europe), The Joint Administrators of and Others: SC 17 May 2017

In the course of the insolvent administration of the bank, substantial additional sums were received. Parties appealed against some orders made on the application to court for directions as to what was to be done with the surplus. Held: The Court considered the so called waterfall of distributions made on liquidation which proved to be … Continue reading LB Holdings Intermediate 2 Ltd, The Joint Administrators of v Lehman Brothers International (Europe), The Joint Administrators of and Others: SC 17 May 2017

Bazrriz v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 5 May 2016

FTTTx EXCISE DUTY – penalties – Finance Act 1994, section 8 and Finance Act 2003, section 25 – importing cigarettes without payment of duty – dishonestly seeking to evade duty – appeal dismissed [2016] UKFTT 307 TC Bailii inance Act 1994 8, inance Act 2003 25 England and Wales Customs and Excise Updated: 16 January … Continue reading Bazrriz v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 5 May 2016

Royal Bank of Scotland v Etridge (No 2); Barclays Bank plc v Harris; Midland Bank plc v Wallace, etc: HL 11 Oct 2001

Wives had charged the family homes to secure their husband’s business borrowings, and now resisted possession orders, claiming undue influence. Held: Undue influence is an equitable protection created to undo the effect of excess influence of one person over the will of another, though it should not always be presumed to arise from the existence … Continue reading Royal Bank of Scotland v Etridge (No 2); Barclays Bank plc v Harris; Midland Bank plc v Wallace, etc: HL 11 Oct 2001

Commissioners of Customs and Excise v Anglo German Breweries Limited: ChD 29 Nov 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

De Luca v Italy: ECHR 24 Sep 2013

Article 1 para. 1 of Protocol No. 1 Peaceful enjoyment of possessions Inability to recover judgment debt from local authority in receivership: violation Facts – In December 1993 the municipality of Benevento declared itself insolvent. An extraordinary liquidation committee (the OSL) was entrusted with the management of its finances. In a judgment given in November … Continue reading De Luca v Italy: ECHR 24 Sep 2013

Project Blue Ltd v Revenue and Customs: CA 26 May 2016

The company had purchased the site of the former Chelsea barracks. It was in turn owned by the Qatari sovereign wealth fund, which financed the purchase by a Sharia compliant loan scheme, which was implemented creating a lease and buy back arrangement. The company now appealed against a finding that it was liable to stamp … Continue reading Project Blue Ltd v Revenue and Customs: CA 26 May 2016

Robertson v Swift: SC 9 Sep 2014

Notice Absence did not Remove Right to Cancel The defendant had contracted to arrange the removal of the claimant’s household goods on moving house. The claimant cancelled the contract, made at his housel, but refused to pay the cancellation fee, saying that the contract not having been made at the defendant’s premises. The Court of … Continue reading Robertson v Swift: SC 9 Sep 2014

Brighton and Hove City Council v Audus: ChD 26 Feb 2009

The claimant was the proprietor of a fourth legal charge on a title. It sought a declaration that a second charge in favour of the defendant was void as a clog on the proprietor’s equity of redemption. An advance secured by a first charge, also in favour of the defendant had been used to purchase … Continue reading Brighton and Hove City Council v Audus: ChD 26 Feb 2009

Weber and Another v Revenue and Customs: FTTTx 30 Jun 2011

Appeals against Information Notices issued by HMRC under paragraph 14 Schedule 10 Finance Act 2003 – whether the notices are invalid because the original notices of enquiry were not received by the Appellants – whether valid intimation given by HMRC – appeals dismissed [2011] UKFTT 437 (TC) Bailii England and Wales Taxes Management Updated: 09 … Continue reading Weber and Another v Revenue and Customs: FTTTx 30 Jun 2011

Douglas and others v Hello! Ltd and others (No 3): CA 18 May 2005

The principal claimants sold the rights to take photographs of their wedding to a co-claimant magazine (OK). Persons acting on behalf of the defendants took unauthorised photographs which the defendants published. The claimants had retained joint copyright over the photographs and reserved a right to control publication of any particular photographs. In return they made … Continue reading Douglas and others v Hello! Ltd and others (No 3): CA 18 May 2005

Wahab v Khan and Others; In re Abdus Sattar Sheikh deceased: ChD 12 Apr 2011

The claimant had asked the court to revoke the probate granted in his brother’s estate. He appealed now against a strike out of his request. He alleged that the will was a forgery. The executor’s and defendants were not relations of the deceased, but acquaintances. An earlier claim had been struck out, and the costs … Continue reading Wahab v Khan and Others; In re Abdus Sattar Sheikh deceased: ChD 12 Apr 2011

St Aubyn v Attorney General: HL 12 Jul 1951

The donor exercised powers of appointment ‘to make some part of the settled property his own’, and it was ‘wholly irrelevant that by a contemporaneous or later transaction he surrenders his life interest in other parts of it’. The different parts of the property were distinct personal assets, none being real property or an interest … Continue reading St Aubyn v Attorney General: HL 12 Jul 1951

Gladman Commercial Properties v Fisher Hargreaves Proctor and Others: CA 14 Nov 2013

The claimant appealed against the striking out of his claims for fraudulent or negligent misrepresentation as to the suitability for deveopment of two former fire service properties. The court had said that a settlement with co-tortfeasors operated to settle also this matter. Held: The appeal was dismissed. The judge’s conclusion was plainly correct. Longmore, Ryder, … Continue reading Gladman Commercial Properties v Fisher Hargreaves Proctor and Others: CA 14 Nov 2013

AJ Building and Plastering Ltd v Turner and Others: QBD 11 Mar 2013

An insurance company had engaged a main contractor to handle repairs to houses insured under its policies. The contractor had engaged the claimant subcontractor to carry out the works at the defendants’ homes, but then went into insolvent liquidation before the works were paid for. The claimant now sought payment direct from the insured. The … Continue reading AJ Building and Plastering Ltd v Turner and Others: QBD 11 Mar 2013

Adams v Cape Industries plc: CA 2 Jan 1990

Proper Use of Corporate Entity to Protect Owner The defendant was an English company and head of a group engaged in mining asbestos in South Africa. A wholly owned English subsidiary was the worldwide marketing body, which protested the jurisdiction of the United States Federal District Court in Texas in a suit by victims of … Continue reading Adams v Cape Industries plc: CA 2 Jan 1990

Elizabeth Court (Bournemouth) Ltd v HM Revenue and Customs: ChD 16 Oct 2008

The company appealed against a refusal to refund Stamp Duty Land Tax in respect of two land transactions. They claimed entitlement to full relief as an enfanchisement. The initial notices had been given by an incorrectly formed RTE company. Though the property had been purchased by a compliant company, the notices were said to remain … Continue reading Elizabeth Court (Bournemouth) Ltd v HM Revenue and Customs: ChD 16 Oct 2008

JJB Sports Plc, Regina (On the Application of) v Telford and Wrekin Borough Council: Admn 5 Nov 2008

The authority’s demand notice was served later than was practicable. The company now appealed against a liability order. Held: The ratepayer’s appeal by way of Case Stated was dismissed. ‘demand notices must be served by the relevant authority separately for each year. They can relate to more than one hereditament, but what have been conveniently … Continue reading JJB Sports Plc, Regina (On the Application of) v Telford and Wrekin Borough Council: Admn 5 Nov 2008

Stannard (T/A Wyvern Tyres) v Gore: CA 4 Oct 2012

The defendant, now appellant, ran a business involving the storage of tyres. The claimant neighbour’s own business next door was severely damaged in a fire of the tyres escaping onto his property. The court had found him liable in strict liability under the rule in Rylands, concluding that the appellant had collected the tyres on … Continue reading Stannard (T/A Wyvern Tyres) v Gore: CA 4 Oct 2012

Holland v Revenue and Customs and Another: SC 24 Nov 2010

The Revenue sought an order under section 212 of the 1986 Act, for payment of the tax debts of the insolvent company by a de facto director. H had organised a scheme under which IT contractors had worked through companies created by him under a composite company scheme, and in each of which he retained … Continue reading Holland v Revenue and Customs and Another: SC 24 Nov 2010

Davidson v Revenue and Customs; Excs 25 Jul 2008

References: [2008] UKVAT-Excise E01127 Links: Bailii Ratio: 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 … Continue reading Davidson v Revenue and Customs; Excs 25 Jul 2008