Judges: Sales J Citations: [2008] EWHC 2997 (Ch) Links: Bailii Statutes: Insolvency Act 1986 Jurisdiction: England and Wales Cited by: Cited – Re Sigma Finance Corp CA 25-Nov-2008 . .At First Instance – Sigma Finance Corporation, Re; (in administrative receivership) SC 29-Oct-2009 The court considered how the losses of the insolvent company were to be … Continue reading Sigma Finance Corporation, Re Insolvency Act 1986: ChD 7 Nov 2008
The claimant factors sought to attach personal liability to the debts of the company to the defendant director saying that he was in breach of section 216. Judges: Lewison J Citations: [2008] EWHC 835 (Ch) Links: Bailii Statutes: Insolvency Act 1986 216 Jurisdiction: England and Wales Company, Insolvency Updated: 14 July 2022; Ref: scu.267061
Landflill Tax. Citations: [2008] EWCA Civ 849 Links: Bailii Statutes: Finance Act 1996 59 Jurisdiction: England and Wales Taxes – Other Updated: 20 December 2022; Ref: scu.271026
The appellant had contracted to provide office accomodation to the defendant. The air conditioning did not work and there were other defects. The appellant now challenged a finding of liability and that its contract terms which were said to totally exclude liability were unfair under the 1977 Act. Held: The appeal succeeded. Alternative remedies would … Continue reading Regus (UK) Ltd v Epcot Solutions Ltd: CA 15 Apr 2008
A client who sues his former solicitor, waives his legal privilege protection, as regards that legal relationship, but that does not require a waiver also, of other privilege with later solicitors instructed in related matters. Lord Bingham LCJ said: ‘A client expressly waives his legal privilege when he elects to disclose communications which the privilege … Continue reading Paragon Finance Plc (Formerly Known As National Home Loans Corporation Plc); etc v Freshfields (a Firm): CA 11 Mar 1999
The appellant challenged a decision of the Valuation Tribunal. The Council responded that as an appeal of fact it was not allowed. Judges: Tim Corner QC Citations: [2008] EWHC 3212 (Admin), [2009] RVR 138 Links: Bailii Statutes: Valuation and Community Charge Tribunals Regulations 1989 32, Local Government Finance Act of 1992 Jurisdiction: England and Wales … Continue reading Pogonowska, Regina (on the Application of) v London Borough of Camden: Admn 5 Nov 2008
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
LT RATING – composite hereditament – dwelling-house used wholly for living accommodation -dwelling-house together with its garden and other appurtenances constituting one hereditament and falling within one curtilage – whether some commercial use of the garden and appurtenances prevent them from being domestic property – appeal dismissed – Local Government Finance Act 1988 sections 42, … Continue reading Levinson (Valuation Officer) v Robeson and Another: LT 11 Aug 2008
Irrelevant parts of documents required to be disclosed may be blanked out on discovery by the party giving discovery. Hoffmann LJ: ‘It has long been the practice that a party is entitled to seal up or cover up parts of a document which he claims to be irrelevant’, and after citing Jones v Andrews, ‘In … Continue reading GE Capital Corporate Finance Group v Bankers Trust Co and Others: CA 3 Aug 1994
The claimant sought an order to prevent the defendant company from pursuing further an appeal against a decision made by an independent arbitator in their favour as regards the conduct of the defendant in the Premier League in 2006/2007. Held: The defendant had agreed to a binding arbitration. The claimant was enttled to the injunctive … Continue reading Sheffield United Football Club Ltd v West Ham United Football Club Plc: ComC 26 Nov 2008
The court considered how the losses of the insolvent company were to be distributed as between secured creditors and preferential creditors, given the terms of the applicable trust deed. Held: The court considered the interpretations of the deed, looking at the ‘landscape of the instrument as a whole’ and interpretations given. The Court emphasised the … Continue reading Sigma Finance Corporation, Re; (in administrative receivership): SC 29 Oct 2009
Excs EXCISE – Refusal of application to approve a place of security for the deposit of excise goods – Deemed decision made after expiry of 45 days – Whether appeal against initial decision or review decision – Both officers failed to disclose concerns about another bonded warehouse – Whether those concerns influenced decision – Decision … Continue reading Grapevine Storage Services Ltd v Revenue and Customs: Excs 19 Mar 2008
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
Judges: Marsh CM Citations: [2019] EWHC 2517 (Ch) Links: Bailii Statutes: Consumer Protection from Unfair Trading Regulations 2008, Financial Services and Markets Act 2000, Consumer Credit Act 1974 Jurisdiction: England and Wales Contract, Consumer Updated: 31 August 2022; Ref: scu.642627
Judges: Timothy Brennan QC DHCJ Citations: [2008] EWHC 2918 (Admin), [2009] RVR 90 Links: Bailii Statutes: Valuation and Community Charge Tribunals Regulations 1989, Local Government Finance Act 1992 6 Jurisdiction: England and Wales Rating Updated: 13 August 2022; Ref: scu.278332
The claimant contended that section 2(2)(b) of the the 1972 Act did not confer power on Her Majesty’s Treasury to make the 2003 Regulations and, accordingly, they should be quashed or, alternatively, construed so as to be intra vires. Judges: Moses LJ Citations: [2008] EWHC 2567 (Admin), [2009] Eu LR 317 Links: Bailii Statutes: Financial … Continue reading Cukurova Finance International Ltd and Another, Regina (on The Application of) v HM Treasury and Another: Admn 29 Sep 2008
The claimant sought leave to challenge the imposition by the local Pubwatch scheme to impose a ban on him. Held: The renewed application for permission to bring judicial review was refused. Ockleton CMG said: ‘the question of the identification of the proper defendant to these proceedings goes to giving the same answer. Without wanting to … Continue reading Proud, Regina (on the Application of) v Buckingham Pubwatch Scheme and Another: Admn 14 Aug 2008
The claimant, now in liquidation, sought to have set aside for economic duress the mediated settlement of its dispute with the defendant. The defendant sought disclosure of legal and similar advice given to the claimant. Held: Paragon Finance overruled the whole of the decision in Hayes v. Dowding and that the commentary in Phipson more … Continue reading Farm Assist Ltd v Secretary of State for Environment Food and Rural Affairs: TCC 12 Dec 2008
SCIT DEBT CONTRACTS – whether self-cancelling contracts can be looked at together – yes but s 165 FA 1994 still not applicable – in the light of Tower MCashback can the Revenue raise s 167 FA 1994 having made their amendment to the self-assessment under s 165 – yes – whether s 167 applies – … Continue reading Bayfine UK Products Bayfine UK v Revenue and Customs: SCIT 19 Nov 2008
SCIT Loan relationship – release – paragraph 5(3), schedule 9, Finance Act 1996 – effect of covenants in loan agreement – does lender control borrower for purposes of section 87a finance act 1996 – no – amount released brought into charge. Citations: [2008] UKSPC SPC00714, [2008] STI 2674, [2008] STC (SCD) 1245 Links: Bailii Statutes: … Continue reading Fenlo Ltd v Revenue and Customs: SCIT 6 Nov 2008
Europa State aid Measures implemented by the Danish authorities for the public broadcaster TV2 to finance its public service remit Measures classified as State aid partly compatible and partly incompatible with the common market Actions for annulment Admissibility Interest in bringing proceedings Rights of the defence Public broadcasting service Definition and financing State resources Obligation … Continue reading Tv 2/Danmark v Commission (State Aid) T-329/04: ECFI 22 Oct 2008
Europa State aid Measures implemented by the Danish authorities for the public broadcaster TV2 to finance its public service remit – Measures classified as State aid partly compatible and partly incompatible with the common market – Actions for annulment – Admissibility Interest in bringing proceedings Rights of the defence – Public broadcasting service – Definition … Continue reading Tv 2/Danmark v Commission (State Aid): ECFI 22 Oct 2008
Europa State aid Measures implemented by the Danish authorities for the public broadcaster TV2 to finance its public service remit – Measures classified as State aid partly compatible and partly incompatible with the common market – Actions for annulment – Admissibility Interest in bringing proceedings Rights of the defence – Public broadcasting service – Definition … Continue reading Tv 2/Danmark v Commission (State Aid) T-309/04: ECFI 22 Oct 2008
The council tax payers sought to reduce the banding for his house saying that it was adversely affected in value by being located so close to the motorway as to be affected by noise. Held: The House of Lords decision in Addis had been reversed by the 1988 Act, and ‘it would seem to me … Continue reading Chilton-Merryweather v Hunt and others: CA 19 Sep 2008
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
Judges: Mitting J Citations: [2008] EWHC 2013 (Admin) Links: Bailii Statutes: Local Government Finance Act 1992 6(2) Jurisdiction: England and Wales Rating Updated: 19 July 2022; Ref: scu.272813
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
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 defendant appealed a finding that a term in its mortgage loan agreement imposing a substantial penalty on the claimant on the redemption of a mortgage was void under the Regulations. The company said that the loan was a business loan. Citations: [2008] EWCA Civ 331 Links: Bailii Statutes: Unfair Terms in Consumer Contracts Regulations … Continue reading Evans v Cherry Tree Finance Ltd and Another: CA 6 Feb 2008
EAT PRACTICE AND PROCEDURE – Successful Claimant cannot appeal against failure of the Employment Tribunal to make immaterial findings of fact she would have liked or to correct immaterial errors of fact which do not affect the decision. Judges: Reid QC HHJ Citations: [2008] UKEAT 1639 – 07 – 3004 Links: Bailii Employment Updated: 17 … Continue reading Rule 3, Application-Only v Provident Personal Finance Ltd: EAT 30 Apr 2008
Citations: [2008] EWCA Civ 598 Links: Bailii Statutes: Administration of Justice Act 1970 36 Jurisdiction: England and Wales Land Updated: 17 July 2022; Ref: scu.269965
The defendant claimed ownership as Lord Marcher of St Davids of historical rights in foreshores in Pembrokeshire. The claimants sought removal of his cautions against first registration. Held: Lewison J explored the history of manorial holdings and how the Welsh land holding systems had been incorporated under English law. The claimant had established a right … Continue reading Crown Estate Commissioners v Roberts and Another: ChD 13 Jun 2008
Land had been sold by administrative receivers appointed under a charge. The owner said that the lands had been sold at an undervalue. Held: The action failed. The claimant could not show any breach of duty or that the assessments made were not reasonable. ‘It is now clearly established that a receiver appointed by a … Continue reading Bell v Long and others: ChD 16 Jun 2008
Rix LJ considered the restraints operating a party to a contract in exercising any discretion gien under it, preferring the use of the term ‘irrationality’ to ‘unreasonableness’: ‘It is plain from these authorities that a decision-maker’s discretion will be limited, as a matter of necessary implication, by concepts of honesty, good faith, and genuineness, and … Continue reading Socimer International Bank Ltd v Standard Bank London Ltd: CA 22 Feb 2008
ECJ Directive 87/102 / EEC Credit for consumption interdependence between the credit agreement and the contract of sale of goods or services financed Terms mention goods or services financed in the credit agreement Applicability of office by the national court of the domestic provisions on the interdependence between the credit agreement and the sales contract … Continue reading Rampion et Godard, epouse Rampion v Franfinance SA et K par K SAS: ECJ 29 Mar 2007
Directions after interim freezing order. Citations: [2008] EWHC 1238 (QB) Links: Bailii Jurisdiction: England and Wales Litigation Practice Updated: 30 June 2022; Ref: scu.270816
Application for leave to appeal. Judges: Keene LJ Citations: [2001] EWCA Civ 603, [2001] 1 WLR 2357 Links: Bailii Jurisdiction: England and Wales Cited by: Cited – Harris and others v The Society of Lloyd’s ComC 1-Jul-2008 Refusal of ;lay representation in Commercial Court . .See Also – Paragon Finance Plc v Noueiri CA 4-Jul-2001 … Continue reading Paragon Finance Plc v Noueiri: CA 24 Apr 2001
The complainant sought the background papers relating to the decision announced in the 1993 Memorandum of Understanding on Royal Finances that the Queen and the Prince of Wales would voluntarily pay income tax. The Treasury refused to release the information, citing section 40 of the Act and, after the complainant had referred the matter to … Continue reading HM Treasury (Decision Notice): ICO 24 Apr 2008
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 in which it is pleaded was not sustainable, in so far … Continue reading Cullinane v British “Rema” Manufacturing Co Ltd: CA 1954
No Waiver for disclosure of Advice EAT PRACTICE AND PROCEDURE: Admissibility of evidence The claimant sought disclosure of certain legal advice on the basis that its effect, and a summary of its contents, had been put before the court and therefore privilege was waived. The Tribunal rejected the application and the EAT held that they … Continue reading Brennan and others v Sunderland City Council Unison GMB: EAT 16 Dec 2008
Refusal of ;lay representation in Commercial Court Judges: Mr Justice David Steel Citations: [2008] EWHC 1433 (Comm), [2009] Lloyd’s Rep IR 119 Links: Bailii Statutes: Courts and Legal Services Act 1990 27, Admiralty and Commercial Court Guide Jurisdiction: England and Wales Citing: Cited – D v S (Rights of Audience); In re and Application by … Continue reading Harris and others v The Society of Lloyd’s: ComC 1 Jul 2008
An agreement between the parties for assignment or novation of a credit agreement, contained a ‘take out’ agreement (‘TOA’). The defendant began proceedings in California to rescind the agreement, and the claimants obtained summary judgement under the TOA and an injunction to prevent the defendants proceeding in California. The defendants appealed. There were allegations of … Continue reading National Westminster Bank v Utrecht-America Finance Company: CA 10 May 2001
[2008] EWCA Civ 1303, [2009] BCC 393 Bailii Insolvency Act 1986 England and Wales Citing: Cited – Sigma Finance Corporation, Re Insolvency Act 1986 ChD 7-Nov-2008 . . Cited by: Appeal From – Sigma Finance Corporation, Re; (in administrative receivership) SC 29-Oct-2009 The court considered how the losses of the insolvent company were to be … Continue reading Re Sigma Finance Corp: CA 25 Nov 2008
The bank had obtained a judgement against the defendant, and took a charging order. Nothing happened for more than twelve years, and the defendant now argued that the order and debt was discharged. Held: The enforcement of the charging order by normal means is not barred by section 20(1), and unlike the position under a … Continue reading Yorkshire Bank Finance Ltd v Mulhall and Another: CA 24 Oct 2008
The claimant sought specific performance of a contract to buy land from the defendant. The defendant sought summary dismissal of the claim and forfeiture of the deposit. It had been intended that the property would be ‘rolled over’ on a sub-sale. The owner refused to execute a transfer into the name of the eventual purchaser. … Continue reading Kalatara Holdings Ltd v Benedict Thomas Andersen and Another: Chd 25 Jan 2008
Income Tax/Corporation Tax : Penalty – Corporation tax – company’s failure to notify chargeability to tax – late returns penalties under Schedule 41 Finance Act 2008 – Schedule 18 Finance Act 1998 – director’s loans – penalties under Sections 455 and 458 Corporation Tax Act 2010 – s 7(3) Schedule 4 – whether reasonable excuse … Continue reading Starflex Contractors Ltd v Revenue and Customs: FTTTx 9 Jan 2019
The Receivers sought directions as to how to apply monies coming into their hands on the basis that, on advice, they considered that they needed the Court’s answer to an underlying difficult issue of the construction of the Security Trust Deed. The court was asked how the Receivers should apply monies coming into their hands … Continue reading In re Cheyne Finance Plc: ChD 12 Sep 2007
The court was asked as to the treatment of the assets of the company in case of a future insolvency. Held: Briggs J decided section 123(1)(e) required: ‘In my judgment, the effect of the alterations to the insolvency test made in 1985 and now found in section 123 of the 1986 Act was to replace … Continue reading In re Cheyne Finance Plc (No 2): ChD 17 Oct 2007
ECJ State aid Aid scheme to support local radio stations – Financed by a parafiscal charge on advertising companies – Favourable decision by the Commission at the conclusion of the preliminary stage of the review procedure under Article 93(3) of the EC Treaty (now Article 88(3) EC) Aid that may be compatible with the common … Continue reading Regie Networks v Direction de Controle Fiscal Rhone-Alpes Bourgogne: ECJ 22 Dec 2008
LRA Alteration and Rectification of The Register : Discretion of The Registrar and of The Adjudicator – Rectification of the register – Fraud – ‘Correcting a mistake’ – second charge – Schedule 4 Paragraph 5(1)(a) of the Land Registration Act 2002 [2008] EWLandRA 2006 – 0174 Bailii England and Wales Cited by: See Also – … Continue reading Ajibade v Bank of Scotland Plc (Formerly Halifax Plc), Endeavour Personal Finance Ltd: LRA 8 Apr 2008
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
Europa State aid Measures implemented by the Danish authorities for the public broadcaster TV2 to finance its public service remit – Measures classified as State aid partly compatible and partly incompatible with the common market – Actions for annulment – Admissibility Interest in bringing proceedings Rights of the defence – Public broadcasting service – Definition … Continue reading Tv 2/Danmark v Commission (State Aid) T-336/04: ECFI 22 Oct 2008
LT RATING – composite hereditament – home working from ground floor front room – practice of Chinese medicine (acupuncture and herbalism) – window signage – advertisements – fitting out of room – whether medical practice commenced – appeal allowed – Local Government Finance Act 1988, s66(1)(a). [2008] EWLands RA – 56 – 2007 Bailii Local … Continue reading Zhou v Osborne (Valuation Officer): LT 19 Aug 2008
The House considered whether certain properties of the Church were subject to non-domestic rating. Various buildings were on the land, and the officer denied that some fell within the exemptions, and in particular whether the Temple itself was a public place of religious worship, since it was not open to the public, or even to … Continue reading Gallagher (Valuation Officer) v Church of Jesus Christ of Latter-Day Saints: HL 30 Jul 2008
The Office sought a declaration that the respondent and other banks were subject to the provisions of the Regulations in their imposition of bank charges to customer accounts, and in particular as to the imposition of penalties or charges for the breach of the overdraft limits. Held: The relevant terms were not exempt from assessment … Continue reading Office of Fair Trading v Abbey National Plc and seven Others: ComC 24 Apr 2008
A new library had been built for the college. A company owned by the college took a lease of it from the college, and reclaimed the input tax paid on construction. The company managed the library. Held: The Revenue’s appeal failed. The question was whether the college was in occupation of the library, either alone … Continue reading Principal and Fellows of Newnham College In the University of Cambridge v Revenue and Customs: HL 16 Apr 2008
The landlords claimed that the tenants remained bound under the lease to occupy and use the premises and pay rent. The tenant said that it had exercised a break option. The landlord said that the break was not exercisable because it had otherwise been in breach of the lease, though that breach had been remedied. … Continue reading Trygort (Number 2) Ltd v UK Home Finance Ltd and Another: SCS 29 Oct 2008
The tenant appealed against a decision that a deed he had entered into with the claimant did not operate to give him the status of a protected or statutory tenancy. Held: The tenant had had a full Rent Act tenancy. The Board claimed possession. There had been a compromise under which he left possession for … Continue reading Truro Diocesan Board of Finance Ltd v Foley: CA 22 Oct 2008
The court looked at a facility agreement opened by a bank in favour of the defendant which provided that in the event of default the defendant should pay interest during the period of default at an aggregate rate equal to the cost to the bank of obtaining the deposits required to fund its participation, an … Continue reading Lordsvale Finance Plc v Bank of Zambia: QBD 20 Mar 1996
There had been several hearings and the father had been assisted by a McKenzie friend permitted to address the court. The father now objected to the mother’s McKenzie friend being given similar leave. Held: Whilst Dr Pelling might make a preliminary argument on the point in chambers, if decided in his favour, the full point … Continue reading In Re N (A Child): FD 20 Aug 2008
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
Lapsed Currency conversion option lost status The taxpayer appealed his assessment to Capital Gains Tax on his redemption of loan notes arising following the sale of his computer company. He said that they were qualifying corporate bonds. The question was whether a security in which a currency conversion option has lapsed, becomes (as the taxpayer … Continue reading Harding v Revenue and Customs: CA 23 Oct 2008
The claimants alleged professional negligence in advice given by the defendant on a share purchase, saying that it should have been structured to reduce Capital Gains Tax. The defendants denied negligence and said the claim was statute barred. Held: The defence in fact was that the claimant had both brought the claim too early because … Continue reading Pegasus Management Holdings Sca and Another v Ernst and Young (A Firm) and Another: ChD 11 Nov 2008
The House referred to the ECJ a question about the implementation of UN resolutions imposing sanctions on Al-Qa’ida. Lord Bingham of Cornhill, Lord Hoffmann, Lord Walker of Gestingthorpe, Baroness Hale of Richmond and Lord Brown of Eaton-under-Heywood [2008] UKHL 26, [2008] 2 All ER 1097, [2008] 2 CMLR 51 Bailii, HL Council Regulation (EC) No … Continue reading M, Regina (on the Application of) v Her Majestys Treasury: HL 30 Apr 2008
A mortgagee selling as mortagee in possession must ‘take reasonable care to obtain the true value of the property at the moment he chooses to sell it’ and obtain the best price for the property reasonably obtainable on the open market. However, Salmon LJ said: ‘No doubt in deciding whether he has fallen short of … Continue reading Cuckmere Brick Co Ltd v Mutual Finance Ltd: CA 1971
The mortgagees had made no payments under the charge for more than twelve years, and had remained in possession throughout. They argued that the bank were prevented from now seeking to enforce the charge. The bank argued that the possession had not been adverse. The court had declared that the bank could not proceed. Held: … Continue reading National Westminster Bank Plc v Ashe (Trustee In Bankruptcy of Djabar Babai): CA 8 Feb 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
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
The parties had lived together for many years but without marrying. The house had been put in joint names, but without specific advice on the issue or any express declaration of trust. In practice Mr Barron made the direct payments for the house and Mrs Fowler paid for household items. Mrs Fowler appealed a finding … Continue reading Fowler v Barron: CA 23 Apr 2008
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
The court considered the taxation of ‘repo’ transactions. The revenue had charged to tax, an element of interest paid on a block og gilts purchased by the taxpayer company under a resale agreement at a price which allowed for the interest payments . .
Excs EXCISE DUTY – seizure of cigarettes and vehicle – Appellant claimed that the vehicle belonged to him and that he was unaware of the conduct of the driver – refusal to restore the vehicle – Appellant appealed . .
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
References: [2008] UKVAT-Excise E01105 Links: Bailii Excs EXCISE DUTY – seizure of cigarettes and vehicle – Appellant claimed that the vehicle belonged to him and that he was unaware of the conduct of the driver – refusal to restore the vehicle – Appellant appealed under Finance Act 1994 s 16(4) – Appellant decided at the … Continue reading Malinowski v Revenue and Customs; Excs 7 Apr 2008
References: [2008] UKVAT-Excise E01100 Links: Bailii Excs EXCISE – Refusal of application to approve a place of security for the deposit of excise goods – Deemed decision made after expiry of 45 days – Whether appeal against initial decision or review decision – Both officers failed to disclose concerns about another bonded warehouse – Whether … Continue reading Grapevine Storage Services Ltd v Revenue and Customs; Excs 19 Mar 2008
References: [2008] EWHC 86 (Ch) Links: Bailii Coram: Evans-Lombe J The claimant sought specific performance of a contract to buy land from the defendant. The defendant sought summary dismissal of the claim and forfeiture of the deposit. It had been intended that the property would be ‘rolled over’ on a sub-sale. The owner refused to … Continue reading Kalatara Holdings Ltd v Benedict Thomas Andersen and Another; Chd 25 Jan 2008
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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High Income Child Benefit Charge – penalties for failure to notify liability – Schedule 41 to Finance Act 2008 – whether reasonable excuse – no – whether special circumstances – no – appeal dismissed . .
Information notices issued under paragraph 1 of Schedule 36 to Finance Act 2008 – whether issued to person whose tax position was being checked – whether information reasonably required to check the recipient’s tax position – appeals allowed in part . .
Information Notice – Schedule 36 Finance Act 2008 – whether information ‘reasonably required’ – burden of proof – business records found ‘incomplete’ and ‘unreliable’ – necessity for further information to establish alternative bases for checking . .
FTTTx Information notice, Schedule 36 Finance Act 2008, paragraphs 1(1), 21(1), 21(3) and 21(6)(a)-whether documents reasonably required for purpose of checking taxpayer’s tax position and whether condition B . .
FTTTx INCOME TAX – Information Notice; whether document reasonably required for the purposes of checking the taxpayer’s tax position; patient confidentiality; Finance Act 2008, Schedule 36 paragraph 1 . .
Two issues in relation to the way that the First-tier Tribunal (Tax Chamber) decides applications from Her Majesty’s Revenue and Customs for the approval of third party information notices under para. 3 of Sch. 36 to the Finance Act 2008. First, . .
PROCEDURE – Information Notices – Schedule 36 Finance Act 2008 – documents and information required – whether statutory records – whether reasonably required – appeal dismissed . .
Schedule 36 Finance Act 2008 – notice to provide detailed chronological directors’ loan account -penalty – whether reasonable excuse for failure to comply – no Citations: [2019] UKFTT 553 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 31 December 2022; Ref: scu.641336
INCOME TAX – High Income Child Benefit Charge (‘HICBC’) – penalty for failure to notify liability – Schedule 41 Finance Act 2008 – whether HMRC have the duty to notify the ‘debt’ at the time – whether being completely unaware of HICBC a reasonable excuse – whether HICBC ‘penalty refund’ as indicated on HMRC’s leaflet … Continue reading Smith v Revenue and Customs (Income Tax – High Income Child Benefit Charge): FTTTx 17 Mar 2020
INCOME TAX – High income child benefit charge (‘HICBC’) – discovery assessment under s 29 of TMA – penalty for failure to notify liability – Schedule 41 to Finance Act 2008 – appellant unaware of the obligation to notify – HMRC’s policy relating to penalty refunds considered – whether reasonable excuse for failure to notify … Continue reading Clarke v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 13 Mar 2020
Excise and Customs Duty – importation of tobacco products – appeal against an assessment for Excise Duty pursuant to s 12(1A) of Finance Act 1995 and Civil Evasion Penalties pursuant to Schedule 41 Finance Act 2008 – Regulation 13 of the Excise Goods (Holding, Movement and Duty Point) Regulations – meaning of ‘Holding’ – whether … Continue reading Mazurek v Revenue and Customs: FTTTx 13 Nov 2019
FTTTx INCOME TAX – schedule 36 para 39 and 40 finance act 2008 – whether penalties for non compliance with information notice should be upheld – appeal dismissed Judges: Huddleston J Citations: [2013] UKFTT 133 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 14 November 2022; Ref: scu.472384
FTTTx INCOME TAX – information notice – paragraph 1 Schedule 36 Finance Act 2008 – onus of proof – whether information or document reasonably required by officer – yes – whether documents in appellant’s possession or power – yes – whether certain information constituted appellant’s ‘statutory records’ resulting in no right of appeal against the … Continue reading Thompson v Revenue and Customs: FTTTx 6 Feb 2013
FTTTx CAPITAL GAINS TAX AND INCOME TAX – penalty for non-compliance with Information Notice issued under FA 2008, Schedule 36 – whether offer to meet with HMRC provided a reasonable excuse for non-compliance with the Notice – no – appeal dismissed Judges: Redston TJ Citations: [2013] UKFTT 130 (TC) Links: Bailii Statutes: Finance Act 2008 … Continue reading Amin v Revenue and Customs: FTTTx 19 Feb 2013
Income tax – appeal notified late to Tribunal – permission granted for late notice – penalty for non-compliance with notice requiring information and documents under Schedule 36 Finance Act 2008 – redacted bank statements produced – other instances of failure – failure to comply? – yes – reasonable excuse? – yes – penalty cancelled Citations: … Continue reading Butcher v Revenue and Customs (Income Tax – Appeal Notified Late To Tribunal): FTTTx 19 Feb 2020
INCOME TAX – High Income Child Benefit Charge – Appellant in employment in 2017/18 – Late-filing penalty – Schedule 41 Finance Act 2008 – Reductions applied by HMRC – Penalty treated as non-deliberate and prompted – Imposed at 10% of High Income Child Benefit Charge – Whether reasonable excuse? – No – Whether HMRC’s treatment … Continue reading Rogers v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 27 Feb 2020
APPLICATION TO STRIKE OUT APPEAL- case that card handling fees are exempt INCOME TAX/CORPORATION TAX – applications for closure notices – whether HMRC had reasonable grounds for not issuing closure notices – yes – applications refused CORPORATION TAX – appeals against information notices under Schedule 36 Finance Act 2008 – whether information reasonably required for … Continue reading Woolford v Revenue and Customs (Application To Strike Out Appeal): FTTTx 31 May 2019
Income tax – Paragraph 1 Schedule 36 Finance Act 2008 notice to provide information – whether items were reasonably required for the purposes of checking the taxpayer’s tax position – yes – appeal dismissed Citations: [2019] UKFTT 478 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 26 October 2022; Ref: scu.641283
EXCISE DUTY – hand rolling tobacco – s.12(1A) Finance Act 1994 and Schedule 41 to Finance Act 2008 – strike out application – illiteracy – appellant unable to read – Jones and Race considered – deeming of commercial use – the temporal effect of the deeming rule – no reasonable excuse – no special circumstances … Continue reading Clark v Revenue and Customs (Procedure : Excise Duty – Hand Rolling Tobacco): FTTTx 25 Jul 2019
PROCEDURE – Application for approval of third party notice under Schedule 36 of Finance Act 2008 – scope of exclusion for auditors’ working papers in paragraph 24 and 26 of Schedule 36 where auditor also assisting in preparation of tax returns – application refused. Citations: [2018] UKFTT 541 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Revenue and Customs v A Taxpayer (Procedure : Other): FTTTx 10 Sep 2018
PROCEDURE – application for a direction requiring HMRC to issue a partial closure notice – whether partial closure notice can be issued in relation to a taxpayer’s domicile/remittance basis claim without specifying the amount of tax due – s 28A Taxes Management Act 1970 – taxpayer information notice – paragraph 1 of schedule 36 to … Continue reading Embiricos v Revenue and Customs (Procedure : Application for A Direction Requiring HMRC To Issue A Partial Closure Notice): FTTTx 9 Apr 2019
INFORMATION NOTICE – penalty – failure to provide information – reasonable excuse – no – appeal dismissed – Schedule 36, Finance Act 2008 Citations: [2019] UKFTT 89 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 19 October 2022; Ref: scu.635732
