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Mashoof v Revenue and Customs (Stamp Duty Land Tax – Paragraph 25 of Schedule 10 To Finance Act 2003 – Whether Revenue Determination Made, Issued and Served): FTTTx 25 Mar 2020

STAMP DUTY LAND TAX – paragraph 25 of schedule 10 to Finance Act 2003 – whether Revenue determination made, issued and served – paragraph 35(1)(e) and paragraph 36(5A) of schedule 10 to Finance Act 2003 – whether the Tribunal has jurisdiction to consider an appeal against a Revenue determination based on procedural defects – whether … Continue reading Mashoof v Revenue and Customs (Stamp Duty Land Tax – Paragraph 25 of Schedule 10 To Finance Act 2003 – Whether Revenue Determination Made, Issued and Served): FTTTx 25 Mar 2020

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

Aniagwu v London Borough of Hackney: EAT 18 Jul 2003

EAT Unfair Dismissal – Reason for dismissal including substantial other reason.Appeal by A from a decision of an Employment Tribunal that he had been unfairly dismissed by the London Borough of Hackney from his position as a Senior Finance Officer (grade PO1) because the Council failed to utilise fair procedures when selecting him for redundancy, … Continue reading Aniagwu v London Borough of Hackney: EAT 18 Jul 2003

Mercantile Business Finance Ltd v Sibec Developments Ltd: QBD 1992

The court considered what was required to establish the tort of conversion. Held: Demand is not an essential precondition of the tort: what is required is an overt act of withholding possession from the true owner. Such an act may consist of a refusal to deliver up the chattel on demand, but it may be … Continue reading Mercantile Business Finance Ltd v Sibec Developments Ltd: QBD 1992

Pyrke (Valuation Officer): LT 15 Sep 2003

LT RATING – exemption – agricultural building – Local Government Finance Act 1988 Sch 5 para 7 – seed warehouse occupied by members co-operative – members themselves co-operatives – agricultural land occupied not by member co-operatives but by their individual members – substantial proportion of seed coming from and going to persons other than member … Continue reading Pyrke (Valuation Officer): LT 15 Sep 2003

Tully and Another v Jorgensen (Valuation Officer): LT 4 Aug 2003

LT RATING – rateable property – composite premises – non-domestic premises – employed person using bedroom at home for full-time office work – Local Government Finance Act 1988 s 66(1)(a) – held house used wholly for purposes of living accommodation, therefore not rateable Citations: [2003] EWLands RA – 22 – 2001 Links: Bailii Statutes: Local … Continue reading Tully and Another v Jorgensen (Valuation Officer): LT 4 Aug 2003

Ganci v Italie: ECHR 30 Oct 2003

The applicant was serving two life sentences for Mafia related activities. He challenged nine decrees issued by the Minister of Justice under which he was held under a special prison regime for a period of four years. His case related to delays by the courts in dealing with his challenge. The Court said: ‘the applicant … Continue reading Ganci v Italie: ECHR 30 Oct 2003

First National Tricity Finance Ltd v OT Computers Ltd; In re OT Computers Ltd (in administration): CA 25 May 2004

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

M25 Group Limited v Tudor and others: CA 4 Dec 2003

Tenants served notices under the Act requiring information about the disposal of the freehold. The landlords objected that the notices were invalid in failing to give the tenants’ addresses as required under the Act. Held: The addresses were known or readily available to the landlord, and the notices were not invalid. The court could consider … Continue reading M25 Group Limited v Tudor and others: CA 4 Dec 2003

Ninni-Orasche v Bundesminister fur Wissenschaft, Verkehr und Kunst: ECJ 6 Nov 2003

ECJ Freedom of movement for workers – Article 48 of the EC Treaty (now, after amendment, Article 39 EC) – Concept of worker – Contract of employment of a short term fixed in advance – Retention of the status of worker after end of employment contract – Conditions for the grant of social advantages within … Continue reading Ninni-Orasche v Bundesminister fur Wissenschaft, Verkehr und Kunst: ECJ 6 Nov 2003

New Angel Court Ltd v Adam (Inspector of Taxes): ChD 25 Jul 2003

The taxpayer company employed a subsidiary company through which it conducted its trade in land. It then sought to represent the profits from that subsidiary within its own accounts as trading profits for corporation tax purposes. The commissioner viewed the arrangement as window dressing to maximise claims of expenditure against income. Held: The rule required … Continue reading New Angel Court Ltd v Adam (Inspector of Taxes): ChD 25 Jul 2003

Official Receiver v Wadge Rapps and Hunt (a firm) and another and two other actions: HL 31 Jul 2003

(Orse In re Pantmaenog Timber Co Ltd)The Receiver sought to use information obtained under section 236 (documents recovered from the directors’ solicitors) in disqualification proceedings. Held: The appeal succeeded. The Act had explicitly given the requisite powers to the receiver whether or not he was the liquidator. Nor was the purpose of the use restricted. … Continue reading Official Receiver v Wadge Rapps and Hunt (a firm) and another and two other actions: HL 31 Jul 2003

Hampshire County Council v Beer (T/A Hammer Trout Farm); Regina (Beer) v Hampshire Farmers’ Market Ltd: CA 21 Jul 2003

The applicant had been refused a licence to operate within the farmer’s market. It sought judicial review of the rejection, but the respondent argued that it was a private company not susceptible to review. Held: The decisions of the Farmers Market were open to judicial review. The farmers markets were held on publicly owned land … Continue reading Hampshire County Council v Beer (T/A Hammer Trout Farm); Regina (Beer) v Hampshire Farmers’ Market Ltd: CA 21 Jul 2003

Professional Contractors’ Group and Others v Commissioners of Inland Revenue: CA 21 Dec 2001

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

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

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

Regina v Central Valuation Officer and another ex parte Edison First Power Limited: HL 10 Apr 2003

Powergen sold a property to Edison. Powergen had paid rates under a separate statutory rating regime, and paid an additional thirteen million pounds under an apportionment. Edison later complained that in being rated itself, the authorities had collected rates twice for the same property. It challenged the legality of the order under which the rates … Continue reading Regina v Central Valuation Officer and another ex parte Edison First Power Limited: HL 10 Apr 2003

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

Ganci -c- Italie: ECHR 30 Oct 2003

The applicant was serving two life sentences for Mafia related activities. He challenged nine decrees issued by the Minister of Justice under which he was held under a special prison regime for a period of four years. His case related to delays by . .

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

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

Manor House Surgery (Glossop and Hadfield) v Revenue and Customs: FTTTx 11 Apr 2011

Flat rate penalty – return of land transactions – computer system error: ‘ the flat-rate penalty for the late filing of the SDLT1 of andpound;100 for each transaction was correctly imposed and that there was no reasonable excuse for the late filing. There was no exceptional event beyond the Appellants’ control which prevented the SDLT1 … Continue reading Manor House Surgery (Glossop and Hadfield) v Revenue and Customs: FTTTx 11 Apr 2011

Pensfold v Revenue and Customs (Stamp Duty Land Tax – Whether Relief Available): FTTTx 14 Nov 2019

STAMP DUTY LAND TAX – whether relief available under Para 5B Sch 4A Finance Act 2003 – held yes – whether property mixed use or wholly residential – held solely residential – whether penalties should be applied for deliberate or careless error – held no penalty because appellant took reasonable care to avoid any inaccuracy … Continue reading Pensfold v Revenue and Customs (Stamp Duty Land Tax – Whether Relief Available): FTTTx 14 Nov 2019

Ivey v Genting Casinos (UK) Ltd (T/A Crockfords): SC 25 Oct 2017

The claimant gambler sought payment of his winnings. The casino said that he had operated a system called edge-sorting to achieve the winnings, and that this was a form of cheating so as to excuse their payment. The system exploited tiny variances in the appearance of the sides of playing cards, and the manipulation of … Continue reading Ivey v Genting Casinos (UK) Ltd (T/A Crockfords): SC 25 Oct 2017

Singer v Revenue and Customs (Appeal against Interest for Late Payment of SDLT – Appeal Struck Out On The Basis That The Tribunal Has No Jurisdiction): FTTTx 3 Feb 2021

Appeal against interest for late payment of SDLT – appeal struck out on the basis that the Tribunal has no jurisdiction – Finance Act 2003 ss 87 and 91 and Schedule 10 para 35 and Schedule 12 – HMRC v Hok Ltd considered Citations: [2021] UKFTT 30 (TC) Links: Bailii Jurisdiction: England and Wales Stamp … Continue reading Singer v Revenue and Customs (Appeal against Interest for Late Payment of SDLT – Appeal Struck Out On The Basis That The Tribunal Has No Jurisdiction): FTTTx 3 Feb 2021

Neiland, etc v Revenue and Customs: LRA 16 Dec 2011

LRA Practice and Procedure (1) Application to appeal direction- treated as applications to vary or review direction-effect of S.79(1) Finance Act 2003- HELD — Application to vary dismissed- direction to continue as amended Judges: Abbey DA Citations: [2011] EWLandRA 2011 – 0186 Links: Bailii Statutes: Finance Act 2003 79(1) Jurisdiction: England and Wales Registered Land, … Continue reading Neiland, etc v Revenue and Customs: LRA 16 Dec 2011

Rance v Regina: CACD 9 Oct 2012

The defendant appealed against the extent of fine and costs awards made against him following conviction for effective demolition of a substantial victorian property within a conservation area without consent. The court had refused to believe his statements as to his assets and income, but had also refused a confiscation order. The defendant said that … Continue reading Rance v Regina: CACD 9 Oct 2012

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

Law Society of England and Wales and others v Shah and others: ChD 30 Nov 2007

Solicitor firms had been made bankrupt leaving a shortfall after thefts from client accounts of over 12 million pounds. The thief had diappeared, and the other partners were now discharged form bankruptcy. The Law Society accepted that it could not proceed to claim against the discharged bankrupts, but now sought recovery from their insurers. Held: … Continue reading Law Society of England and Wales and others v Shah and others: ChD 30 Nov 2007

Belhaj and Another v Straw and Others: SC 17 Jan 2017

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

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

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

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

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

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

Halton International Inc Another v Guernroy Ltd: CA 27 Jun 2006

The parties had been involved in investing in an airline to secure its future, but it was now said that one party had broken the shareholders’ or voting agreement in not allowing further investments on a pari passu basis. The defendants argued that the claim was out of time unless the claimant could bring the … Continue reading Halton International Inc Another v Guernroy Ltd: CA 27 Jun 2006

Revenue and Customs v Debenhams Retail Plc: CA 18 Jul 2005

The store introduced a system whereby when a customer paid by credit card, the charges made to them for card handling were expressed as a separate amount on the receipt. The store then said that VAT was payable only on the net amount allocated to the goods purchased. Held: The till slip was insufficent to … Continue reading Revenue and Customs v Debenhams Retail Plc: CA 18 Jul 2005

Strong and Co of Romsey Ltd v Woodifield: HL 30 Jul 1906

The company sought to deduct from its trading profits a sum expended paying damages for personal injuries to a visitor to the taxpayer’s Inn. The claim had been rejected. Held: The company’s appeal failed. Lord Davey said: ‘I think that the payment of these damages was not money expended `for the purposes of the trade’. … Continue reading Strong and Co of Romsey Ltd v Woodifield: HL 30 Jul 1906

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

Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009

Mutual Knowledge admissible to construe contract The parties had entered into a development contract in respect of a site in Wandsworth, under which balancing compensation was to be paid. They disagreed as to its calculation. Persimmon sought rectification to reflect the negotiations. Held: The appeal succeeded. There were difficulties in construing the contract. The contract … Continue reading Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009

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

United States of America v Philip Morris Inc and Others and British American Tobacco (Investments) Ltd: CA 23 Mar 2004

The defendants appealed orders requiring them to produce evidence for use in the courts in the US. Held: It was the pleasure and duty of British courts to respond positively to a letter of request. Public interest required that a court should have before it all the evidence it required to fulfil its task. Unless … Continue reading United States of America v Philip Morris Inc and Others and British American Tobacco (Investments) Ltd: CA 23 Mar 2004

Assicurazioni Generali Spa v Arab Insurance Group (BSC): CA 13 Nov 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

W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

DA and Others, Regina (on The Application of) v Secretary of State for Work and Pensions: SC 15 May 2019

Several lone parents challenged the benefits cap, saying that it was discriminatory. Held: (Hale, Kerr LL dissenting) The parents’ appeals failed. The legislation had a clear impact on lone parents and their children. The intention was to encourage claimants back into work. It was said that thus contradicted the other policy of providing no free … Continue reading DA and Others, Regina (on The Application of) v Secretary of State for Work and Pensions: SC 15 May 2019

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

Re Charnley Davies Ltd (No 2): ChD 1990

An administrator owed a duty to the company over which he was appointed to take reasonable care to obtain the best price that the circumstances, as he reasonably perceived them to be, permitted, including a duty to take reasonable care in choosing the time at which to sell the property. A mortgagee is bound to … Continue reading Re Charnley Davies Ltd (No 2): ChD 1990

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

Kay and Another v London Borough of Lambeth and others; Leeds City Council v Price and others and others: HL 8 Mar 2006

In each case the local authority sought to recover possession of its own land. In the Lambeth case, they asserted this right as against an overstaying former tenant, and in the Leeds case as against gypsies. In each case the occupiers said that the recovery of possession interfered with their right respect for their family … Continue reading Kay and Another v London Borough of Lambeth and others; Leeds City Council v Price and others and others: HL 8 Mar 2006

UKI (Kingsway) Ltd v Westminster City Council: SC 17 Dec 2018

Short issue as to the requirements for valid ‘service’ of a completion notice so as to bring a newly completed building within liability for non-domestic rates. The notice had been served by email where no statutory authority existed for this. Held: The LA’s appeal succeeded. ‘Against the background of the detailed scheme established by or … Continue reading UKI (Kingsway) Ltd v Westminster City Council: SC 17 Dec 2018

Credit Suisse v Allerdale Borough Council: CA 20 May 1996

Builder’s Guarantee Ultra Vires LA The council set out to provide a swimming pool using powers under s.19 of the 1976 Act. Purporting to use powers under s.111 of the 1972 Act, it set up a company to develop a site by building a leisure pool and time-share units, with a view to selling the … Continue reading Credit Suisse v Allerdale Borough Council: CA 20 May 1996

National Westminster Bank plc v Spectrum Plus Limited and others: HL 30 Jun 2005

Former HL decision in Siebe Gorman overruled The company had become insolvent. The bank had a debenture and claimed that its charge over the book debts had become a fixed charge. The preferential creditors said that the charge was a floating charge and that they took priority. Held: The appeal was allowed. The debenture, although … Continue reading National Westminster Bank plc v Spectrum Plus Limited and others: HL 30 Jun 2005

London Borough of Lewisham v Malcolm and Disability Rights Commission: CA 25 Jul 2007

The court was asked, whether asked to grant possession against a disabled tenant where the grounds for possession were mandatory. The defendant was a secure tenant with a history of psychiatric disability. He had set out to buy his flat, but the council sought possession when it discovered that he had sublet. Held: Section 23(3)(c) … Continue reading London Borough of Lewisham v Malcolm and Disability Rights Commission: CA 25 Jul 2007

Regina v London Borough of Hammersmith and Fulham And Others, ex parte Burkett and Another: HL 23 May 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

The Pollen Estate Trustees Ltd Kings College London v HM Revenue and Customs: UTTC 3 Aug 2012

UTTC STAMP DUTY LAND TAX – Charities and Minister of the Crown relief – whether reliefs apply to interest in land acquired by a charity or Minister of the Crown as a tenant in common pursuant to a purchase made through a bare trustee on behalf of the charity or Minister and other non-charitable or … Continue reading The Pollen Estate Trustees Ltd Kings College London v HM Revenue and Customs: UTTC 3 Aug 2012

British Telecommunications Plc v Telefonica O2 UK Ltd: SC 9 Jul 2014

The parties disputed the termination charges which BT was entitled to charge to mobile network operators for putting calls from the latter’s networks through to BT fixed lines with associated 08 numbers. BT had introduced new tariff charges. Held: The appeal was allowed unanimously and the decision of the CAT re-establised. BT was free to … Continue reading British Telecommunications Plc v Telefonica O2 UK Ltd: SC 9 Jul 2014

Azimut-Benetti Spa (Benetti Division) v Healey: ComC 3 Sep 2010

The claimant sought summary judgment under a guarantee. The defendant said that the liquidated damages clause under which the claim was made was a penalty clause and unenforceable. Held: The request for summary judgment was granted. Blair J said: ‘the evidence clearly shows that the purpose of the clause was not deterrent, and that it … Continue reading Azimut-Benetti Spa (Benetti Division) v Healey: ComC 3 Sep 2010

Three Rivers District Council and others v Governor and Company of the Bank of England (No 6): HL 11 Nov 2004

The Bank anticipated criticism in an ad hoc enquiry which was called to investigate its handling of a matter involving the claimant. The claimant sought disclosure of the documents created when the solicitors advised employees of the Bank in preparing to present the Bank’s case, and the Bank now appealed an order granting such access, … Continue reading Three Rivers District Council and others v Governor and Company of the Bank of England (No 6): HL 11 Nov 2004

Edward Owen Engineering Ltd v Barclays Bank International Ltd: CA 1978

Performance guarantees are effectively obligations to pay on demand within the terms of the guarantee, irrespective of the rights and wrongs of any dispute between beneficiary and principal under the terms of their separate contract, subject only to fraud.Lord Denning said: ‘It has been long established that when a letter of credit is issued and … Continue reading Edward Owen Engineering Ltd v Barclays Bank International Ltd: CA 1978

Miller v Miller; McFarlane v McFarlane: HL 24 May 2006

Fairness on Division of Family Capital The House faced the question of how to achieve fairness in the division of property following a divorce. In the one case there were substantial assets but a short marriage, and in the other a high income, but low capital. Held: The 1973 Act gives only limited guidance on … Continue reading Miller v Miller; McFarlane v McFarlane: HL 24 May 2006

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

North Somerset District Council v Honda Motor Europe Ltd and Others: QBD 2 Jul 2010

Deleayed Rates Claims Service made them Defective The council claimed that the defendants were liable for business rates. The defendants said that the notices were defective in not having been served ‘as soon as practicable’, and further that they should not be enforced since the delay had created substantial prejudice. The Council challenged the correctness … Continue reading North Somerset District Council v Honda Motor Europe Ltd and Others: QBD 2 Jul 2010

Adamson, Regina (on The Application of) v Kirklees Metropolitan Borough Council: CA 18 Feb 2020

Appropriation was not in sufficient form The claimants had challenged an order supporting the decision of the Council to use their allotments for a new primary school, saying that the land had be appropriated as allotment land, and that therefore the consent of the minister was needed. Held: The appeal failed. The use of the … Continue reading Adamson, Regina (on The Application of) v Kirklees Metropolitan Borough Council: CA 18 Feb 2020

The Pollen Estate Trustees Ltd Kings College London v HM Revenue and Customs; UTTC 3 Aug 2012

References: [2012] UKUT 277 (TCC) Links: Bailii Coram: Warren J Ratio: UTTC STAMP DUTY LAND TAX – Charities and Minister of the Crown relief – whether reliefs apply to interest in land acquired by a charity or Minister of the Crown as a tenant in common pursuant to a purchase made through a bare trustee … Continue reading The Pollen Estate Trustees Ltd Kings College London v HM Revenue and Customs; UTTC 3 Aug 2012