Month: July 2015

Chang v Registrar of Titles; 11 Feb 1976

References: (1976) 137 CLR 177, (1976) 50 ALJR 404, (1976) 8 ALR 285, [1976] HCA 1
Links: Austlii
Coram: Mason J, Jacob J
(High Court of Australia) The court discussed the trusteeship arising on a contract for the sale of land.
Mason J said: ‘It has long been established that a vendor of real estate under a valid contract of sale is a trustee of the property sold for the purchaser. However, there has been controversy as to the time when the trust relationship arises and as to the character of that relationship. Lord Eldon considered that a trust arose on execution of the contract (Paine v Meller; Broome v Monck). Plumer M.R. thought that until it is known whether the agreement will be performed the vendor ‘is not even in the situation of a constructive trustee; he is only a trustee sub modo, and providing nothing happens to prevent it. It may turn out that the title is not good, or the purchaser may be unable to pay’ (Wall v Bright). Lord Hatherley said that the vendor becomes a trustee for the purchaser when the contract is completed, as by payment of the purchase money (Shaw v Foster). Jessel M.R. held that a trust sub modo arises on execution of the contract but that the constructive trust comes into existence when title is made out by the vendor or is accepted by the purchaser (Lysaght v Edwards). Sir George Jessel’s view was accepted by the Court of Appeal in Rayner v Preston.
It is accepted that the availability of the remedy of specific performance is essential to the existence of the constructive trust which arises from a contract of sale’. Jacob J: ‘Where there are rights outstanding on both sides, the description of the vendor as a trustee tends to conceal the essentially contractual relationship which, rather than the relationship of trustee and beneficiary, governs the rights and duties of the respective parties’.
This case is cited by:

  • Cited – Jerome -v- Kelly (Her Majesty’s Inspector of Taxes) HL (House of Lords, [2004] UKHL 25, Bailii, Times 20-May-04, [2004] 21 EGCS 151, [2004] STI 1201, [2004] 2 All ER 835, [2004] 1 WLR 1409, [2004] NPC 75, [2004] WTLR 681, [2004] STC 887, 76 TC 147, [2004] BTC 176)
    In 1987, trustees holding land for various beneficiaries in undivided shares entered into a contract to sell it to a purchaser. In 1989 Mr and Mrs Jerome, who were absolutely entitled to interests in the land, assigned part of their beneficial . .
  • Cited – Scott -v- Southern Pacific Mortgages Ltd and Others SC (Bailii, [2014] UKSC 52, Bailii Summary, [2014] HLR 48, [2015] 1 AC 385, [2014] 3 WLR 1163, [2014] WLR(D) 447, WLRD, Bailii Summary, UKSC 2012/0102, SC, SC Summary)
    The appellant challenged a sale and rent back transaction. He said that the proposed purchaser had misrepresented the transaction to them. The Court was asked s whether the home owners had interests whose priority was protected by virtue of section . .

(This list may be incomplete)
Last Update: 19-Oct-15 Ref: 196888

Regina v Hertfordshire County Council, ex parte Cheung; 4 Apr 1986

References: Times 04-Apr-1986
The court emphasised the need for consistency in the award of educational grants.
This case is cited by:

  • Cited – Independent Assessor -v- O’Brien, Hickey, Hickey CA (Bailii, [2004] EWCA Civ 1035, Times 07-Sep-04)
    The claimants had been imprisoned for many years before their convictions were quashed. They claimed compensation under the Act. The assessor said that there should be deducted from the award the living expenses they would have incurred if they had . .

Wyong Shire Council v Shirt; 1 May 1980

References: ,
Links: Austlii
Coram: Stephen, Mason, Murphy, Aickin and Wilson JJ
(High Court of Australia) Mason J: ‘In deciding whether there has been a breach of the duty of care the tribunal of fact must first ask itself whether a reasonable man in the defendant’s position would have foreseen that his conduct involved a risk of injury to the plaintiff or to a class of persons including the plaintiff. If the answer be in the affirmative, it is then for the tribunal of fact to determine what a reasonable man would do by way of response to the risk. The perception of the reasonable man’s response calls for a consideration of the magnitude of the risk and the degree of probability of its occurrence, along with the expense, difficulty and inconvenience of taking alleviating action and any other conflicting responsibilities which the defendant may have. It is only when these matters are balanced out that the tribunal of fact can confidently assert what is the standard of response to be ascribed to the reasonable man placed in the defendant’s position. The considerations to which I have referred indicate that a risk of injury which is remote in the sense that it is extremely unlikely to occur may nevertheless constitute a foreseeable risk. A risk which is not far-fetched or fanciful is real and therefore foreseeable. But, as we have seen, the existence of a foreseeable risk of injury does not of itself dispose of the question of breach of duty. The magnitude of the risk and its degree of probability remain to be considered with other relevant factors.’
Held: ‘Lying at the heart of this matter, however, is the necessity to ensure, as far as possible, that consumers are not unnecessarily or, through no fault of their own, unknowingly exposed to the risk of injury or other adverse consequences being suffered by reason of their use of products available to them in the marketplace.’ and ‘As a general proposition it appears to me to be obvious that where possible consequences of the contraction of a condition include death, even though the risk of any contraction may be very small, a potential purchaser is, at least, entitled to know of the existence of that risk and to be able to choose whether or not it will be accepted.’
This case is cited by:

  • See Also – McTear -v- Imperial Tobacco Ltd OHCS (Bailii, [2005] ScotCS CSOH_69, Times 14-Jun-05, Scottish CS)
    The pursuer sought damages after her husband’s death from lung cancer. She said that the defenders were negligent in having continued to sell him cigarettes knowing that they would cause this.
    Held: The action failed. The plaintiff had not . .

West Tankers Inc v Ras Riunione Adriatica Di Sicurta Spa and Another (‘The Front Comor’): ComC 21 Mar 2005

References: [2005] EWHC 454 (Comm)
Links: Bailii
Coram: Mr Justice Colman
Appeal against anti-suit order. The court ordered that since the question of whether an anti-suit injunction could be made to restrain proceedings abroad had been decided in Through Transport, that issue could go straight to the House of Lords.
Statutes: EC Regulation 44/2001, Administration of Justice Act 1969 12, Supreme Court Act 1981 37(1)
This case cites:

This case is cited by:

In re Avishalom Sarig; 26 Mar 1993

References: [1993] COD 472, CO/2643/92
Coram: Evans LJ
An extradition request came from the United States. The applicant resisted saying that the conviction was not final.
Held: The court should examine the nature of the conviction itself. The conviction of the fugitive in his absence was treated as final because if he were returned the court would have a discretion whether or not to set that conviction aside. Evans LJ said: ‘The question is, does the applicant have a right to trial of the alleged or admitted extradition crime, notwithstanding the conviction which has been recorded?’
This case is cited by:

  • Cited – Caldarelli -v- Court of Naples HL (Bailii, [2008] UKHL 51, HL, Times 19-Aug-08)
    The appellant challenged his extradition saying that the European Arrest Warrant under which he was held wrongly said that he was convicted, whilst he said he was wanted for trial. He had been tried in his absence, and the judgment and sentence were . .

Zyk v Zyk; 15 Dec 1995

References: [1995] FamCA 135
Links: Austlii
Coram: Nicholson CJ, Fogarty and Baker JJ
Austlii (Family Court of Australia) Property Settlement – Global or asset by asset approach – Treatment of lottery winnings The wife appealed against orders for the alteration of the property interests. The husband was aged 69 at trial, and the wife aged 63. The period of cohabitation was approximately 8 years.
The wife owned assets of a substantially higher value than did the husband at the date of marriage and some of the assets of each were retained at separation.
About two years after the marriage the husband had a lottery win of approximately $95,000. He had been involved in a syndicate prior to the marriage, and the wife had had no involvement in the lottery purchases but the winnings were used by the parties for joint purposes. During most of the marriage both parties worked and throughout shared income and expenses. His Honour treated the winnings as a contribution by the husband. Otherwise he treated their contributions as equal.
Taking that win into account as a contribution by the husband, his Honour assessed the parties’ contributions arising from their initial contribution at 72/28 in the wife’s favour, made a 2% adjustment to the husband for provision the wife had made for her children, a further 3% for contributions during marriage, and 2% for s.75(2) factors, arriving at a 65/35 division of the parties’ assets in the wife’s favour.
This case is cited by:

  • Cited – S -v- AG (Financial Remedy: Lottery Prize) FD (Bailii, [2011] EWHC 2637 (Fam))
    The court considered how to treat a lottery win of £500,000 in the context of an ancillary relief application on a divorce.
    Held: The answers in such cases must be fact specific. ‘In the application of the sharing principle (as opposed . .

Minister of State for Immigration and Ethnic Affairs v Ah Hin Teoh; 7 Apr 1995

References: (1995) 128 ALR 353, [1995] HCA 20, (1995) 69 ALJR 423, (1995) 183 CLR 273
Links: Austlii
Coram: Deane, Toohey, Gaudron, McHugh JJ
Austlii (High Court of Australia) International Law – Treaties – Convention ratified by Australia but not implemented by statute – Status in domestic law – Whether giving rise to legitimate expectations.
Immigration – Application for permanent entry – Applicant – Married man with children in Australia – Policy requirement that applicants be of good character – Applicant convicted and imprisoned before application dealt with – Application refused because of conviction – Convention requiring governmental actions concerning children to give primary consideration to best interests of child – Convention ratified by Australia but not incorporated by statute in Australian domestic law -Whether capable of giving rise to legitimate expectation that application would be dealt with in accordance with Convention – Convention on Rights of Child, Art 3 – Migration Act 1958 (Cth), ss 6(2), 6A(1), 16(1)(c).
This case is cited by:

  • Cited – ZH (Tanzania) -v- Secretary of State for The Home Department SC ([2011] 1 FCR 221, [2011] 2 WLR 148, Bailii, [2011] UKSC 4, Bailii Summ, UKSC 2010/0002, SC, SC Summary, [2011] Fam Law 468, [2011] 2 AC 166)
    The respondent had arrived and claimed asylum. Three claims were rejected, two of which were fraudulent. She had two children by a UK citizen, and if deported the result would be (the father being unsuitable) that the children would have to return . .

Veness v Dyson Bell and Co; 25 May 1965

References: Times 25-May-1965
Coram: Widgery J
The claimant sought damages against her employer saying they had failed to meet their duty of care to prevent bullying.
Held: The court refused to strike out the claim that ‘[the plaintiff] was so bullied and belittled by her colleagues that she came to the verge of a nervous breakdown and had to resign’.
This case is cited by:

  • Cited – Waters -v- Commissioner of Police for the Metropolis HL (Times 01-Aug-00, House of Lords, Gazette 12-Oct-00, [2000] 1 WLR 1607, Bailii, [2000] UKHL 50, [2000] IRLR 720)
    A policewoman, having made a complaint of serious sexual assault against a fellow officer complained again that the Commissioner had failed to protect her against retaliatory assaults. Her claim was struck out, but restored on appeal.
    Held: . .
  • Cited – Majrowski -v- Guy’s and St Thomas’ NHS Trust CA (Bailii, [2005] EWCA Civ 251, Times 21-Mar-05, [2005] QB 848, [2005] ICR 977, [2005] 2 WLR 1503, [2005] IRLR 340)
    The claimant had sought damages against his employer, saying that they had failed in their duty to him under the 1997 Act in failing to prevent harassment by a manager. He appealed a strike out of his claim.
    Held: The appeal succeeded. The . .

Regina v Wakely; 7 Jun 1990

References: (1990) 93 ALR 79, (1990) 64 ALJR 321
Links: Austlii
Coram: Mason CJ, Brennan, Deane, Toohey and McHugh JJ
(High Court of Australia) The defendants appealed against their convictions, saying that their cross examinations had been improperly restricted by the judge at trial.
Held: The court considered the limit of permissible cross-examination.
This case cites:

  • Cited – Regina -v- Daya Kalia CACD ((1974) 60 Cr App R 200)
    One of the difficulties associated with granting of bail in the absence of any exceptional circumstances, is the trauma caused to the appellant being returned to prison if his appeal fails. Roskill LJ said: ‘This Court desires to say as plainly as . .
  • Cited – Mechanical and General Inventions Co. and Lehwess -v- Austin and the Austin Motor Co HL ([1935] AC 346)
    Lord Hanworth MR discussed the general nature of cross-examination, saying: ‘Cross-examination is a powerful and valuable weapon for the purpose of testing the veracity of a witness and the accuracy and completeness of his story. It is entrusted to . .
  • Cited – Regina -v- Maynard and Other CACD ((1979) 69 Cr App R 309)
    It is the duty of the trial judge to control vexatious, unfair, misleading or irrelevant cross-examination. . .

(This list may be incomplete)
This case is cited by:

  • Cited – Regina -v- Shayler CACD ([2003] EWCA Crim 2218, Bailii)
    The defendant appealed against his conviction, saying the restrictions placed upon him in conducting his defence because the fact that he had been a member of the secret services, meant that he had been unable to conduct his defence properly, with . .

(This list may be incomplete)
Last Update: 29-Feb-16 Ref: 470723

Ballast Nedam -V- Commission: ECJ 27 Mar 2014

References: C-612/12, [2014] EUECJ C-612/12
Links: Bailii
Coram: T. von Danwitz, P
ECJ Appeal – Competition – Agreements, decisions and concerted practices – Netherlands market in road pavement bitumen – Setting of the gross price for road pavement bitumen – Setting of a rebate for road builders – Regulation (EC) No 1/2003 – Article 27 – Rights of the defence – Reduction of the fine
Statutes: Regulation (EC) No 1/2003 27

Chandler v Thompson; 11 Aug 1811

References: [1811] EngR 500, (1811) 3 Camp 80, (1811) 170 ER 1312 (B)
Links: Commonlii
If an ancient window be raised and enlarged, the owner of the adjoining land cannot lawfully obstruct the passage of light and air to any part of thespace occupied by the ancient window, although a greater portion of light and air be admitted through the unobstructed part of the enlarged window than was anciently enjoyed.

Hereford and Worcester County Council v Pick; 1 Apr 1995

References: (1995) 71 P & CR 231
Coram: Stuart-Smith LJ
The issue was whether a presumed dedication of a road as a public highway could result from twenty years or more of uninterrupted public use in breach of section 34(1) of the 1988 Act. The court was considering whether a footpath, alleged to have become a public highway for vehicles by presumed dedication, had been unlawfully obstructed.
Held: The user relied on for the presumed dedication would have constituted a public nuisance to pedestrians using the footpath and for that reason the user could not lead to a presumed dedication. ‘Public rights cannot be based on long use where the user is prohibited by statute.’
Statutes: Road Traffic Act 1988 34(1)
This case cites:

  • Cited – Hanning and Others -v- Top Deck Travel Group Ltd CA (Gazette 09-Jun-93, Times 06-May-93, [1993] NPC 73 CA, [1993] CLY 1821, [1994] P & C R 14)
    The owner of a common appealed a finding that the neighbouring land owner had acquired by prescription a right of way across the common to use a track for commercial vehicles (buses) to get to the property (the bus depot).
    Held: An easement . .
  • Cited – Robinson -v- Adair QBD (Times 02-Mar-95)
    The Truro Crown Court had allowed Mr Adair’s appeal against his conviction for obstructing a highway. The prosecutor appealed.
    Held: It had to be decided whether a particular road had become by presumed dedication a public highway. The use . .

This case is cited by:

  • Doubted in part – Bakewell Management Limited -v- Brandwood and others HL (House of Lords, [2004] UKHL 14, Bailii, Times 02-Apr-04, [2004] 2 WLR 955, [2004] 2 P & CR DG6, [2004] 15 EGCS 104, [2004] 2 All ER 305, [2004] RTR 26, [2004] 20 EG 168, [2004] 2 AC 519, [2004] NPC 53)
    Houses were built next to a common. Over many years the owners had driven over the common. The landowners appealed a decision that they could not acquire a right of way by prescription over the common because such use had been unlawful as a criminal . .

Rice v Miller; 10 Sep 1993

References: [1993] FamCA 87, (1993) FLC 92-415
Links: Austlii
Coram: Ellis, Lindemayer, Bell JJ
(Family Court of Australia) Whilst there is a legislative presumption regarding equal shared parental responsibility between parents there is no presumption in favour of parents (jointly or severally) as regards the placement of children nor a presumption in favour of a parent as regards their relationship with a child (such as by spending time or communicating with them) and whether judiciable controversy arises between parents or as regards a parent and a non-parent.
This case cites:

  • Approved – Hodak -v- Newman and Hodak ((1993) 17 Fam LR 1, [1993] FamCA 83, (1993) FLC 92-421, Austlii)
    (Family Court of Australia) Lindenburgh J said: ‘I am of the opinion that the fact of parenthood is to be regarded as an important and significant factor in considering which proposals better advance the welfare of the child. Such fact does not, . .

This case is cited by:

  • Cited – In Re G (A Minor) (Interim Care Order: Residential Assessment); G (Children), In Re (Residence: Same Sex Partner) HL (Bailii, [2006] UKHL 43, Times 27-Jul-06, [2006] 1 WLR 2305, [2006] 1 AC 576, [2006] 1 FLR 601)
    The parties had been a lesbian couple each with children. Each now was in a new relationship. One registered the two daughters of the other at a school now local to her but without first consulting the birth mother, who then applied for residence . .
  • Cited – Re D (A Child) CA (Bailii, [2014] EWCA Civ 315)
    F appealed against the removal of his parental responsibility for his son. M and F were not married, but F had been named on the birth certificate. He had later been convicted of sexual assaults against two daughters of M by an earlier relationship. . .

Ravenga v Mackintosh; 8 May 1824

References: [1824] EngR 512, (1824) 2 B & C 693, (1824) 107 ER 541
Links: Commonlii
Coram: Bayley J
It is a good defence to an action for a malicious arrest, that the defendant, when he caused the plaintiff to be arrested, acted bona fide upon the opinion of a legal adviser of competent skill and ability, and believed that he had a good cause of action against the plaintiff. But where it appeared that the party was influenced by an indirect motive in making the arrest, it was held to be properly left to the jury to consider whether he acted bona fide upon the opinion of his legal adviser, believing that he had a good cause of action.
Bayley J said: ‘if a party lays all the facts of his case fairly before counsel, and acts bona fide on the opinion given by that counsel (however erroneous that opinion may be) he is not liable to an action.’
This case is cited by:

  • Cited – Howarth -v- Gwent Constabulary and Another QBD (Bailii, [2011] EWHC 2836 (QB))
    The claimant alleged malicious prosecution and misfeasance in public office against the defendant. He had been charged with perverting the course of justice. He had worked for a firm of solicitors specialising in defending road traffic prosecutions. . .

Dunne v High Court Dublin; Admnz 9 Jul 2009

References: [2009] EWHC 2003 (Admin)
Links: Bailii
Coram: Leveson LJ, Rafferty J
This case is cited by:

  • Cited – Lukaszewski -v- The District Court In Torun, Poland SC (Bailii, [2012] UKSC 20, Bailii Summary, UKSC 2011/0177, SC, SC Summary, [2012] 1 WLR 1604, [2012] HRLR 22, [2012] 4 All ER 667, [2012] WLR(D) 158)
    Three of the appellants were Polish citizens resisting European Arrest Warrants. A fourth (H), a British citizen, faced extradition to the USA. An order for th eextradition of eachhad been made, and acting under advice each filed a notice of appeal . .

Aiden Shipping Co Ltd v Interbulk Ltd (The ‘Vimeira’): HL 1986

References: [1986] AC 965, [1986] 2 WLR 1051, [1986] 2 All ER 409
Coram: Lord Goff of Chieveley
A claim had been made against charterers by the ship owners, and in turn by the charterers against their sub-charterers. Notice of motion were issued after arbitration awards were not accepted. When heard, costs awards were made, which were now appealed.
Held: The appeals were allowed. The court’s discretion when awarding costs as conferred by section 51(3) was wide. Lord Goff of Chieveley said: ‘thus ensuring that the court has, so far as possible, freedom of action, leaving it to the rule-making authority to control the exercise of discretion (if it thinks it right to do so) by the making of rules of court, and to the appellate courts to establish principles upon which the discretionary power may, within the framework of the statute and the applicable rules of court, be exercised.’ The jurisdiction provided by this Section was not subject to any implied limitation that costs could only be awarded against those who were parties to the litigation. Non-parties could be ordered to pay costs where justice so required. Nevertheless, an order for the payment of costs by a non-party will always be exceptional, and a person or entity who had been ordered to pay such costs would be able to appeal against the order, even though he, she or it was not a party to the original action.
Lord Goff: ‘. . . it is not surprising to find the jurisdiction conferred under section 51(1), like its predecessors, to be expressed in wide terms. The subsection simply provides that ‘the court shall have full power to determine by whom . . . the costs are to be paid.’ Such a provision is consistent with a policy under which jurisdiction to exercise the relevant discretionary power is expressed in wide terms, thus ensuring that the court has, so far as possible, freedom of action, leaving it to the rule-making authority to control the exercise of discretion (if it thinks it right to do so) by the making of rules of court, and to the appellate courts to establish principles upon which the discretionary power may, within the framework of the statute and the applicable rules of court, be exercised. ‘ and
‘In the vast majority of cases, it would no doubt be unjust to make an award of costs against a person who is not a party to the relevant proceedings….. I do not, for my part, foresee any injustice flowing from the abandonment of that implied limitation. Courts of first instance are, I believe, well capable of exercising their discretion under the statute in accordance with reason and justice. I cannot imagine any case arising in which some order for costs is made, in the exercise of the court’s discretion, against some person who has no connection with the proceedings in question. If any problem arises, the Court of Appeal can lay down principles for the guidance of judges of first instance; or the Supreme Court Rules Committee can propose amendments to the Rules of the Supreme Court for the purpose of controlling the exercise of the statutory power vested in judges subject to rules of court. ‘
Statutes: Supreme Court Act 1981 51(1)
This case cites:

  • Overruled – Forbes-Smith -v- Forbes-Smith and Chadwick CA ([1901] P 258, [1901] LJP 61, [1901] LT 789, [1901] 50 WR 6, [1901] 17 TLR 587, [1901] 45 Sol Jo 595)
    W petitioned for judicial separation. H cross-petitioned for divorce, citing C as co-respondent. The actions were consolidated, W’s petition withdrawn, and a decree absolute of divorce granted to H. A costs order was made against C. On taxation, H . .
  • Overruled – Fairfax (John) & Sons -v- E C de Witt & Co CA ([1958] 1 QB 323)
    . .
  • Appeal from – Interbulk Limited -v- Aiden Shipping Co Limited (The ‘Vimeira’) CA ([1984] 2 Lloyd’s Rep 66)
    The court considered whether an arbitrator had a duty to raise a point missed by counsel.
    Held: Robert Goff LJ: ‘In truth, we are simply talking about fairness. It is not fair to decide a case against a party on an issue which has never been . .

(This list may be incomplete)
This case is cited by:

  • Cited – Murphy, and Murphy -v- Young & Co’s Brewery Plc, Sun Alliance & London Insurance Plc CA (Times 08-Jan-97, Bailii, [1996] EWCA Civ 1000, [1997] 1 All ER 518, [1997] 1 WLR 1591)
    When an unsuccessful party has had its legal costs funded under legal expenses insurance, should the insurer be held liable to pay the successful party’s costs? The insurer had not instigated the litigation, nor controlled it, and could not be . .
  • Cited – Hamilton -v- Al Fayed and Others (No 2) CA (Bailii, Times 17-Jun-02, Gazette 20-Jun-02, [2002] EWCA Civ 665, [2003] QB 1175)
    The claimant had lost a libel action and been bankrupted. The defendant sought to recover his costs from those who had financially supported the claimant. He now appealed a dismissal of his request for contributions.
    Held: An order for the . .
  • Cited – Individual Homes Ltd -v- Macbream Investments Ltd ChD (Times 14-Nov-02, Gazette 28-Nov-02)
    The claimant had in the course of proceedings obtained an order requiring an employee of the third party to attend as a witness. That third party now sought to be joined so as to claim its costs.
    Held: The Act and the rules allowed the court . .
  • Cited – Dymocks Franchise Systems (NSW) Pty Ltd -v- Todd and others (No. 2) PC (Bailii, [2004] UKPC 39, PC, [2004] 1 WLR 2807)
    PC (New Zealand) Costs were sought against a non-party, following an earlier determination by the Board.
    Held: Jurisdiction to make such an order was not complete. Where the order sought was against a . .
  • Applied – Goldsworthy -v- Brickell CA ([1987] Ch 378, [1987] 2 WLR 133)
    The plaintiff had granted a tenancy of his substantial farm to the first defendant, and made him a partner. The first defendant later bought out the plaintiff who was in turn later reconciled with his only son who had previously had some . .
  • Cited – McDonald and Others -v- Horn and Others CA (Ind Summary 08-Aug-94, Times 10-Aug-94, [1995] 1 All ER 961, (1994) 144 NLJ 1515, [1995] ICR 685, [1995] 1 CR 685)
    A court may make a pre-emptive award of costs to pension fund members who wished to sue the trustees. Hoffmann LJ said: ‘if one looks at the economic relationships involved, there does seem to me to be a compelling analogy between a minority . .
  • Cited – Arkin -v- Borchard Lines Ltd and others CA (Bailii, [2005] EWCA Civ 655, Times 03-Jun-05)
    The court considered the costs aftermath of a huge claim undertaken on a no win no fee basis and failing. The funder of the claim complained at an award of costs against it.
    Held: Those who fund litigation must accept that their risks extend . .
  • Cited – Goodwood Recoveries Ltd -v- Breen CA (Bailii, [2005] EWCA Civ 414, [2006] 1 WLR 2723)
    A claim against the defendant for money owed to someone else had been bought by the claimant of which Slater, a solicitor, was a director and shareholder. The claim was pursued in the name of the claimant by Slater as its solicitor and principal . .
  • Cited – BE Studios Ltd -v- Smith & Williamson Ltd ChD (Times 16-Dec-05, Bailii, [2005] EWHC 2730 (Ch), [2006] 2 All ER 811)
    The claimant company had failed in its action. The court was asked to make a costs order personally against the principal director of the claimant who had controlled the litigation and funded it. He responded that no impropriety had been shown on . .
  • Cited – Ward and others -v- Sabherwal and others T/A Nath Bros. QBNI (Bailii, Bailii, [2000] NIQB 54, [2000] NIEHC 54)
    . .
  • Cited – M J Benyon & others -v- David Scadden & others EAT (Gazette 10-Nov-99, [1999] IRLR 700, EAT/1269/98, Bailii, [1999] UKEAT 1269_98_1406)
    The tribunal had found that the claimants and their union had pursued their case, even though they recognised the weakness of the case, with the additional intention of persuading their employer to recognise their union, UNISON. Such behaviour was . .
  • Cited – Aparau -v- Iceland Frozen Foods Plc CA (Times 12-Nov-99, Gazette 25-Nov-99, Gazette 01-Dec-99, [2000] ICR 341, [2000] IRLR 196, Bailii, [1999] EWCA Civ 3047, [2000] 1 All ER 228)
    Where a case had been remitted by the EAT to a tribunal for reconsideration in respect of matters specified by the EAT, the tribunal’s consideration was to be limited to those matters remitted. It was not open to the tribunal to consider matters . .
  • Cited – B Hedden -v- Exeter Diocesan Board for Christian Care EAT (EAT/125/97)
    EAT Unfair Dismissal – Reason for Dismissal . .
  • Cited – Phillips, Harland (Suing As Administrators of the Estate of Christo Michailidis), Papadimitriou -v- Symes (A Bankrupt) Robin Symes Limited (In Administrative Receivership) Jean-Louis Domercq ChD (Bailii, [2004] EWHC 2330 (Ch), [2005] 2 Costs LR 224, [2005] 2 All ER (Comm) 538, [2005] CP Rep 12, [2005] 4 All ER 519, [2005] 1 WLR 2043, (2005) 83 BMLR 115)
    Dr Zamar had given expert evidence in the principal proceedings. It was now said that that evidence had not been given in the proper way, and a remedy was now sought. . .
  • Cited – In Re Andrews CA (Times 19-Mar-99, Gazette 08-Apr-99, [1999] 1 WLR 1236, Bailii, QBCOF 98/0522/4, [1999] EWCA Civ 864, [1999] 2 Costs LR 133, [2000] CP Rep 30)
    The defendant and his son had been charged with offences relating to their joint business, and restraint orders were made. The son was convicted, but the defendant was acquitted and awarded his costs out of central funds. The taxing officer held . .
  • Cited – Capewell -v- Revenue and Customs and Another HL (Bailii, [2007] UKHL 2, Times 01-Feb-07, [2007] 1 WLR 386, [2007] 2 All ER 370)
    The defendant appealed an order regarding the remuneration of a receiver appointed to administer a restraint order placed on the assets of the defendant under the 1988 Act on the basis of an allegation that the defendant had been involved in a . .
  • Cited – Dolphin Quays Developments Ltd -v- Mills and others CA (Bailii, [2007] EWHC 1180 (Ch))
    The owner had agreed to sell a long lease of an apartment to the defendant. Part of the price was to be by way of set off of an existing debt, but ths was not set out in the contract. The claimant bought the land and the benfit of the contract from . .
  • Applied – Knight -v- FP Special Assets Ltd ((1992) 174 CLR 178)
    (High Court of Australia) Two orders for the payment of costs had been made against the receivers and managers of the claimant in the action, Forest Pty Ltd, and the defendant to a counterclaim brought by the defendants to the action, Howe . .
  • Cited – Webster (the Parents) -v- Norfolk County Council and others (Rev 1) CA (Bailii, [2009] EWCA Civ 59)
    Four brothers and sisters had been adopted after the parents had been found to have abused them. The parents now had expert evidence that the injuries may have been the result of scurvy, and sought leave to appeal.
    Held: Leave was refused. . .
  • Cited – Masri -v- Consolidated Contractors International Co Sal and Others HL (Bailii, [2009] UKHL 43, Times, [2009] 2 BCLC 382, [2009] Bus LR 1269, [2009] 4 All ER 847[2009] 4 All ER 847, [2009] 3 WLR 385)
    The claimant sought to enforce a judgment debt against a foreign resident company, and for this purpose to examine or have examined a director who lived abroad. The defendant said that the rules gave no such power and they did, the power was outside . .

(This list may be incomplete)
Last Update: 19-Jan-16 Ref: 179731

Crampton v Nugawela; 23 Dec 1996

References: [1997] Aust Torts Reports 81-416, (1996) 41 NSWLR 176, [1996] NSWSC 651
Links: Austlii
Coram: Mahoney ACJ, Handley JA, Giles AJA
(Supreme Court of New South Wales) Defamation – Damages – Aggravated and general damages – Economic loss with respect to professional standing – Principles relevant to assessment of damages for defamation – Relationship to damages for serious personal injury
When considering the likelihood of repetition of a libel once published, the court spoke of ‘the grapevine effect’.
This case is cited by:

  • Cited – Cairns -v- Modi CA ([2012] WLR(D) 302, Bailii, [2012] EWCA Civ 1382, WLRD, Gazette)
    Three appeals against the levels of damages awards were heard together, and the court considered the principles to be applied.
    Held: In assessing compensation following a libel, the essential question was how much loss and damage did the . .

Schreiber v Canada (Attorney General); 12 Sep 2002

References: [2002] SCJ No 63, [2002] 3 SCR 269, [2002] SCC 62
Links: SCC
Coram: McLachlin, Beverley; Gonthier, Iacobucci, Bastarache, Binnie, Arbour and LeBel JJ
SCC (Supreme Court of Canada) International law – Sovereign immunity – Attornment to Canadian court’s jurisdiction exception – Germany initiating extradition process against Canadian citizen – Citizen arrested by RCMP and spending eight days in jail – Citizen suing Germany seeking damages for personal injuries suffered as a result of his arrest and detention in Canada – Whether Germany immune from jurisdiction of Canadian courts – Whether attornment to Canadian court’s jurisdiction exception applicable so as to deprive Germany of its immunity from instant action – Whether Germany waived its immunity from lawsuits in Canadian courts when it initiated extradition process – State Immunity Act, R.S.C. 1985, c. S-18, s. 4(2)(b).
International law – Sovereign immunity — Personal injury exception — Scope of exception — Germany initiating extradition process against Canadian citizen — Citizen arrested by RCMP and spending eight days in jail — Citizen suing Germany seeking damages for personal injuries suffered as a result of his arrest and detention in Canada — Whether Germany immune from jurisdiction of Canadian courts — Whether personal injury exception applicable so as to deprive Germany of its immunity from instant action — Whether exception distinguishes between jure imperii and jure gestionis acts — Whether exception applies only to claim of physical injury — State Immunity Act, R.S.C. 1985, c. S-18, s. 6(a).
Statutes — Interpretation — Bilingual statutes — Personal injury exception to state immunity — Meaning of expression ‘personal injury’ — Whether French version best reflects common intention of legislator found in both versions — Whether amendment made by Federal Law-Civil Law Harmonization Act to English version substantively changed the law — Purpose of harmonization legislation — State Immunity Act, R.S.C. 1985, c. S-18, s. 6(a) — Federal Law-Civil Law Harmonization Act, No. 1, S.C. 2001, c. 4, s. 121.
This case is cited by:

  • Cited – The Federal Republic of Nigeria -v- Ogbonna EAT (Bailii, [2011] UKEAT 0585_10_1207)
    EAT JURISDICTIONAL POINTS – State immunity
    A claim for compensation for psychiatric illness caused by unlawful discrimination is a claim for ‘personal injury’ within the meaning of section 5 of the State . .

HM Revenue and Customs v A M Brander As Exec of The Will of The Late Fourth Earl of Balfour; UTTC 16 Aug 2010

References: [2010] UKUT 300 (TCC), [2010] BTC 1656, [2010] STI 2427, [2010] WTLR 1545, [2010] STC 2666
Links: Bailii
Coram: Lord Hodge, Sir Stephen Oliver QC
UTTC Inheritance tax – Exempt transfers and relief – Business property relief Replacement property – Deceased having liferent interest in family estate – Deceased declared to be fee simple proprietor of the estate – Deceased entering into partnership with intended successor – Whether deceased’s interest in partnership, which subsisted immediately before his death, replaced previous business carried on by deceased – Whether business excluded from business property relief as consisting mainly of making or holding investments – Inheritance Tax 1984, ss 105(1), (3), 107.
Statutes: Inheritance Tax 1984 105(1) 105(3) 107
This case cites:

  • Cited – Tootal Broadhurst Lee Co Ltd -v- Inland Revenue Commissioners HL ([1949] 1 All ER 261)
    Fees received for the use of the taxpayer’s productive plant were not income from investment.
    Lord Norman defined the meaning of ‘investment’, saying: ‘The meaning of ‘investment’ is its meaning, not in the vernacular of the man in the street, . .
  • Cited – McCall and Another -v- HM Revenue & Customs CANI (Bailii, [2009] NICA 12, [2009] STC 990, [2009] STI 1124, [2009] BTC 8059)
    The deceased had inherited grass land from her husband. It had planning permission for development. The personal representatives appealed against a finding that relief was not available as a relevant business property. . .
  • Cited – Edwards (Inspector of Taxes) -v- Bairstow HL ([1956] AC 14, [1955] 3 All ER 48, [1955] 36 Tax Cas 207, Bailii, [1955] UKHL 3)
    The House was asked whether a particular transaction was ‘an adventure in the nature of trade’.
    Held: Although the House accepted that this was ‘an inference of fact’, on the primary facts as found by the Commissioners ‘the true and only . .

Neilson v Overseas Projects Corporation of Victoria Ltd; 29 Sep 2005

References: (2005) 223 CLR 331, [2005] HCA 54, (2005) 221 ALR 213, (2005) 79 ALJR 1736
Links: Austlii
Coram: Gleeson CJ, McHuh, Gummow, Kirby, Hayne, Callinan, Heydon JJ
(High Court of Australia) Private international law – Foreign tort – Choice of law – Appellant was injured in the People’s Republic of China – Scope of the lex loci delicti – Where the lex loci delicti treats another connecting factor, such as nationality or domicile, as determining the applicable law – Whether Article 146 of the General Principles of Civil Law of the People’s Republic of China was a relevant part of the lex loci delicti – Whether Article 146 of the General Principles of Civil Law of the People’s Republic of China made the law of the parties’ domicile the applicable law – Whether the doctrine of renvoi applies to international tort claims – Infinite regression of reference.
Evidence – Foreign law – Principles governing admission of evidence of foreign law – Where there is a deficiency of evidence – Whether there is a presumption that foreign law is the same as the law of the forum.
Words and phrases – ‘lex loci delicti’, ‘choice of law’, ‘renvoi’, ‘single renvoi’, ‘double renvoi’, ‘infinite regression of reference’.
This case is cited by:

  • Cited – Iran -v- Berend QBD (Bailii, [2007] EWHC 132 (QB))
    The Republic of Iran sought the return of a fragment of ancient Achaemenid relief in the possession of the defendant, saying that it was part of an ancient monument. The defendant said that she had bought it properly at an auction in Paris. The . .

Scarlett v Lord Abinger; 4 Mar 1865

References: [1865] EngR 292, (1865) 34 Beav 338, (1865) 55 ER 665
Links: Commonlii
Property was, by will, limited to the Defendant, on condition of his settling some Scotch estates within a limited time on trusts, the validity and effect of which were doubtful. The Defendant settled the estates within the time, in general terms, on the persons on whose behalf the condition was imposed. Held, that this was a sufficient compliance with the condition.

Regina v Director of Serious Fraud Office ex parte KM and others; 7 Apr 1998

References: Unreported, 7 April 1998
Coram: Pill LJ
A request for assistance came from the United States pursuant to the Mutual Legal Assistance Treaty of 2nd December 1996. Pill LJ, giving the first judgment stressed the need for candour and full disclosure when a warrant is being sought, quoting Bingham LJ in ex parte Hill that the judge ‘should be told anything to the knowledge to the party applying which might weigh against making an order’. Pill LJ was critical of the width and lack of clarity of the particular warrants.
This case cites:

  • Cited – Regina -v- Lewes Crown Court ex parte Hill ([1991] 93 Cr App R 60)
    Bingham LJ said: ‘The Police and Criminal Evidence Act governs a field in which there are two very obvious public interests. There is, first of all, a public interest in the effective investigation and prosecution of crime. Secondly, there is a . .

This case is cited by:

Regina v B (CA 459/06); 27 May 2008

References: [2008] NZCA 130, [2009] 1 NZLR 293
Links: Nzlii
Coram: William Young P, Robertson and Baragwanath JJ
(New Zealand Court of Appeal) The court considered directions to be given to jurors as to the use of the internet whilst sitting as jurors.
This case is cited by:

  • Cited – Thompson and Others -v- Regina CACD (Bailii, [2010] EWCA Crim 1623, [2011] 1 WLR 200, [2010] 2 Cr App R 27, [2011] 2 All ER 83)
    Six appeals were brought alleging various forms of irregularity by the jurors.
    Held: Lord Judge said: ‘The verdict must be reached, according to the jury oath in accordance with the evidence. For this purpose each juror brings to the . .

Viamex Agrar Handel v Hauptzollamt Hamburg-Jonas: ECJ 30 Jun 2011

References: C-485/09, [2011] EUECJ C-485/09
Links: Bailii
ECJ Directive 91/628/EEC – Point 48(5) of Chapter VII of the Annex – Regulation (EC) No 615/98 – Article 5(3) – Export refunds – Protection of bovine animals during rail transport – Conditions for payment of export refunds for bovine animals – Compliance with Directive 91/628/EEC – Principle of proportionality.
Statutes: Directive 91/628/EEC

Regina v Law Society, ex parte Matthews; 17 Mar 1994

References: Unreported, 17 March 1994
Coram: Latham J
The court considered the management of the statutory Solicitors Compensation Fund: ‘Given, however, what I have already said about the statutory purpose of the compensation fund, it seems to me that it is appropriate to say that the clearest case in which a grant will be made, pursuant to an application for compensation, will be where the solicitor himself has been dishonest and obtained money himself from the applicant which the applicant has thereby lost. That being the general rule, it seems to me that the Law Society is entitled to say that the further the application departs from that particular set of circumstances, the more cautious the Law Society should be in making a grant. It follows that any circumstance which takes the facts behind an application outside that general rule will be a relevant consideration for the Law Society to take into account. ‘
Statutes: Solicitors Act 1974 36
This case is cited by:

  • Cited – Regina -v- Law Society ex parte Birkett Admn (Bailii, [1999] EWHC Admin 770)
    Some twenty years after the events, the claimant still sought compensation following the alleged negligence of his former solicitor. He now sought it from the Law Society’s compensation fund. The Law Society said the nature of his claim was outside . .

Practice Direction (Justices: Clerk to Court); 2 Oct 2000

References: [2000] 4 All ER 895, [2000] 1 WLR 1886
Coram: Lord Woolf LCJ
Lord Woolf gave guidance as to the duties of the clerk to the magistrates as to the manner of assistance to be provided to them. He set out that it was the responsibility of the legal adviser to provide the justices with any advice they might require properly to perform their functions whether or not the justices had requested that advice, on questions of law; questions of mixed law and fact; matters of practice and procedure; the range of penalties available; any relevant decisions of the superior courts or other guidelines; other issues relevant to the matter before the court; and the appropriate decision-making structure to be applied in any given case. In addition to advising the justices it was his responsibility to assist the court, where appropriate, as to the formulation of reasons and the recording of those reasons. The Practice Direction then goes on to note (paragraph 4) that a justice’s clerk or legal adviser must not play any part in making findings of fact. It adds that he may assist the bench by reminding him of the evidence, using any notes of the proceedings for this purpose. The practice direction is clear that if the justice’s clerk gives any advice to a bench he should give the parties or advocates an opportunity of repeating any relevant submissions prior to that advice being given. If it is given in private he should report that advice to the parties, and the advice should be regarded as provisional and clearly stated to be so. The adviser should subsequently repeat the substance of that advice in open court and give the parties an opportunity to make any representations they wish on that provisional advice. The legal adviser should then state in open court whether the provisional advice is confirmed or, if it is varied, the nature of the variation.
This case is cited by:

  • Cited – Nunn -v- Suffolk Constabulary and Another Admn (Bailii, [2012] EWHC 1186 (Admin))
    The claimant had been convicted of murder and his appeal had failed. He now sought disclosure if the forensic material held by the police to his own legal team.
    Held: Permission to apply for review was granted, but the claim failed. ‘It is . .

Farrow Mortgage Services Pty Ltd (in Liq) v Webb and others; 5 Jul 1996

References: [1996] 39 NSWLR 601, 14 ACLC 1
Links: Austlii
Coram: Meagher, Sheller JJA, Waddell AJA
Austlii (Court of Appeal of New South Wales) COMPANY LAW – s556 (1) Companies (NSW) Code; s592 (1) Corporations Law; liability of directors for debt of company – legal professional privilege – distinction between joint and common interest privilege – waiver.
This case is cited by:

UBS AG v HM Revenue and Customs; UTTC 17 Sep 2012

References: [2012] UKUT 320 (TCC)
Links: Bailii
Coram: Henderson J
UTTC Income Tax and NICs: scheme to deliver bonuses in form of shares avoiding income tax and NIC. S18(1) ITEPA Rule 2 – whether employee became ‘entitled to payment’ when amount of bonus determined. Ch 2 Part 7 ITEPA – whether shares were ‘estricted securities’ within s 423(2)(c) – s 429 whether shares were in associated company: s416 control at general meeting level – sham: whether exculpatory provision in Articles a sham. Ramsay- whether on a broad Ramsay approach the scheme was outside Ch 2

Potter v Law Society; 20 Dec 1999

References: Unreported, 20 December 1999
The Law Society intervened in the solicitor’s practice where there were considerable grounds to suspect that the solicitor was knowingly allowing his firm to be used in connection with a large fraud, even if he was not a participant in the fraud himself.
Statutes: Solicitors Act 1974
This case is cited by:

  • Cited – Sheikh -v- The Law Society ChD (Bailii, [2005] EWHC 1409 (Ch), [2006] 4 All ER 717)
    The claimant challenged the intervention by the Law Society in her solicitors practice.
    Held: Though there were some breaches of the solicitors’ accounts rules there was insufficient basis for the Society to have behaved in the way it had and . .

Law Society v Persaud; 10 May 1990

References: Times 10-May-1990
A successful defendant was entitled to claim his travelling expenses (from South Africa) to conduct the case in person and to the reasonable costs of travelling in connection with the case.

Bridge Oil Ltd v The Owners and/or demise charters of the Ship ‘Guiseppe Di Vittorio’ (No. 2): CA 1998

References: [1998] CLC 165
This case cites:

This case is cited by:

Hertfordshire County Council v Bolden; 9 Dec 1986

References: Times 09-Dec-1986
A court may allow a de minimis incursion over a public right of way.
This case is cited by:

  • Cited – Herrick and Another -v- Kidner and Another Admn (Bailii, [2010] EWHC 269 (Admin), Times)
    A public footpath crossed the appellants’ land. They constructed a gateway across it which they now accepted had been a significant obstruction of the right of way. The local authority served a notice requiring its removal, including the stone . .

Aspect Capital Ltd v Revenue and Customs; UTTC 19 Feb 2014

References: [2014] UKUT 81 (TCC)
Links: Bailii
Coram: Warren P J
UTTC CORPORATION TAX – deemed charge under section 419(1) ICTA 1988 on loans to participators – whether company made loan to employees under employee share scheme – yes – whether company made an advance to employees under scheme – no – whether employees incurred a debt under scheme – yes – whether debt has any value before occurrence of contingent event – yes – appeal dismissed

Bristol and West Plc v Revenue and Customs; UTTC 14 Feb 2014

References: [2014] UKUT 73 (TCC)
Links: Bailii
Coram: Peter Smith J
UTTC Taxation of profits made on sale or transfer of derivatives under Finance Act 2002. Whether transfer disregarded between subsidiaries where one of the companies is not subject to the regime under the 2002 Act. Closure Notice – whether effective when sent by mistake known to the tax payer company.
Held: The transfer was not to be disregarded for the purposes of the 2002 Act but the Closure Notice was effective and prevented HMRC from seeking to claim tax in that tax year arising out of the transfer between the two companies. Appeal allowed.

Revenue and Customs v Apollo Fuels Led; UTTC 26 Feb 2014

References: [2014] UKUT 95 (TCC)
Links: Bailii
Coram: Rose J
UTTC Income tax – car leased to employee – mileage allowance payments – whether lease arrangement falling within section 114 Income Tax (Earnings and Pensions) Act 2003 – application of sections 114(3) and 62 ITEPA – whether National Insurance Contributions payable on car – whether car is a ‘company vehicle’ for the purpose of section 236(2) ITEPA

Vaughan v The Taff Vale Railway Company; 12 May 1860

References: [1860] EngR 749, (1860) 5 H & N 679, (1860) 157 ER 1351
Links: Commonlii
A railway Company, authorized by the legislature to use locomotive engines, is not responsible for damage from fire occasioned by sparks emitted from an engine travelling on their railway, provided they have taken every precaution in their power and adopted every means which science can suggest to prevent injury from fire, and are not guilty of negligence in the management of the engine So held in the Exchequer Chamber (reversing the judgment of the Court of Exchequer).
This case cites:

  • Appeal from – Vaughan -v- The Taff Vale Railway Company ([1858] EngR 1160, Commonlii, (1858) 3 H & N 743, (1858) 157 ER 667)
    A wood adjoining the defendants’ railway was burnt by sparks from the locomotives. On several previous occasions it had been set on fire, and the Company had paid for the damage. Evidence was given that the defendants had done everything that was . .

Eyedial v HM Revenue and Customs (FTC/89/2011); UTTC 5 Sep 2013

References: [2013] UKUT 432 (TCC)
Links: Bailii
UTTC VAT – missing trader intra-community (MTIC) fraud – extent of challenge by appellant to HMRC’s case before the First-tier Tribunal (‘FTT’) – whether certain evidence was properly admitted by the FTT – whether there was sufficient evidence to support the FTT’s finding that the appellant should have known that its transactions were connected to fraudulent evasion of VAT – held, there was – appeal dismissed

Edgeskill Limited v HM Revenue and Customs; UTTC 27 Jan 2014

References: [2014] UKUT 38 (TCC)
Links: Bailii
UTTC VAT – MTIC fraud – (1) whether First-tier Tribunal erred in law in applying the Kittel principle as interpreted by the Court of Appeal in Mobilx – whether subsequent CJEU judgments cause that interpretation to be open to doubt – Mahageben and David; Toth; Bonik – (2) whether findings of fact or conclusions drawn by First-tier Tribunal from its findings of fact were perverse or irrational – appeal dismissed and application for reference to CJEU refused

Wright v HM Revenue and Customs; UTTC 26 Sep 2013

References: [2013] UKUT 481 (TCC)
Links: Bailii
Coram: Hellier, Gort TJJ
UTTC Ratio Proceeding in the absence of the appellant – appellant providing medical certificate not complying with tribunal’s directions – appellant wishing to delay hearing pending complaints procedure -whether decision of tribunal to go ahead perverse – whether account taken of irrelevant matters. Bias – Porter v MacGill – whether decision of tribunal was such as to give rise to a real possibility of bias by reason of extensive reference to a decision which had been set aside. Decision of FTT set side.

Last Update: 28-Apr-16
Ref: 521017

HM Revenue and Customs v Mitesh Dhanak; UTTC 11 Feb 2014

References: [2014] UKUT 68 (TCC)
Links: Bailii
UTTC Non-approved retirement benefits scheme – refusal of relief from income tax in respect of payments by employer – proper procedure for challenge by taxpayer – judicial review or statutory appeal Non-approved retirements benefits scheme – refusal of relief after issue of closure notice – whether too late to challenge refusal in appeal against closure notice (if statutory appeal were the correct route of challenge) Non-approved retirements benefits scheme – section 392 Income Tax (Earnings and Pensions) Act 2003 – substitution of taxpayer’s brother for taxpayer as beneficiary – meaning of ‘event’ – whether substitution was a ‘payment’ if made pursuant to a moral but not legal obligation – whether payments by the brother to the taxpayer out of benefits under the scheme could be in substitution for benefits for the taxpayer

HM Revenue and Customs v McCarthy and Stone (Developments) Limited, Monarch Realisations No 1 Plc (In Administration); UTTC 10 Jan 2014

References: [2014] UKUT B1 (TCC)
Links: Bailii
UTTC Procedure – Application under Rule 5(3)(a) Tribunal Procedure (Upper Tribunal) Rules 2008 for extension of time to provide notice of appeal to Upper Tribunal under Rule 23(2)(a) – effect of amendments to CPR 3.9 with effect from 1 April 2013 and Mitchell v News Group Newspapers Ltd – application refused

Walker Trading As Walkers Financial Planning v Financial Conduct Authority; UTTC 3 Feb 2014

References: [2014] UKUT B2 (TCC)
Links: Bailii
Coram: Herrington UTJ
UTTC FINANCIAL SERVICES – Supervisory Notice – Application for direction to suspend effect of notice until reference disposed of – Notice varied Applicant’s permission by removing all regulated activities with immediate effect – Reason for notice being failure to satisfy Threshold Conditions-Respondent not satisfied that Applicant a fit and proper person because in its opinion Applicant conducting his affairs in an inappropriate matter and acted with a lack of integrity – whether Tribunal satisfied that the direction to suspend the effect of the notice would not prejudice the interests of consumers – No – Whether necessary for notice to take effect immediately-Yes – Application dismissed – Rule5(5) The Tribunal Procedure (Upper Tribunal) Rules 2008

Wilson v Greenwood; 17 Jul 1818

References: [1818] EngR 607, (1818) 1 Swans 471, (1818) 36 ER 469
Links: Commonlii
Coram: Lord Eldon LC
Articles of partnership having provided, that on dissolution by death, notice, or misconduct, of a partner, the remaining partners should have the option of taking his share at a valuation, payable by yearly instalments in the course of seven years: and that on the bankruptcy or insolvency of a partner, the partnership should be immiediately void as to him ; by a deed, four years subsequent, the partners declared (after a recital that such was their intention in the articles), that in the event of bankruptcy or insolvency, the same arrangement should be practised as on dissolution by death, notice, or misconduct : one of the partners having become bankrupt within a few months after the execution of the latter deed, his assignees are not bound by it. Whether a provision in articles of partnership, that on the bankruptcy of a partner his share shall be taken by the solvent partners, at a sum to be fixed by valuation, and payable by installments in a course of years, is not void by the statutes concerning bankrupts.
An owner of property may, on alienation, qualify the interest of his alienee, by a condition to take effect on bankruptcy; but cannot, by contract or otherwise, qualify his own interest by a like condition, determining or controlling it in the event of his own bankruptcy, to the disappointment or delay of his creditors.
This case is cited by:

Ann Paxton Gee v William Pritchard And William Anderson; 17 Jul 1818

References: [1818] EngR 605, (1818) 2 Swans 402, (1818) 36 ER 670
Links: Commonlii
The Lord Chancellor repudiated an argument that the publication of letters should be restrained, because their publication would be painful to the feelings of the Plaintiff; and said, ‘The question will be, whether the bill has stated facts of which the Court can take notice, as a case of civil property, which it is bound to protect.’
This case is cited by:

  • Cited – Prince Albert -v- Strange ChD ((1849) 1 H & Tw 1, 2 De G & SM 293, (1849) 1 Mac & G 25, Bailii, [1849] EWHC Ch J20, [1849] EngR 255, Commonlii, (1849) 41 ER 1171, [1849] EngR 261, Commonlii, (1849) 47 ER 1302, (1849) 2 De Gex & Sim 652)
    The Prince sought to restrain publication of otherwise unpublished private etchings and lists of works by Queen Victoria. The etchings appeared to have been removed surreptitiously from or by one Brown. A personal confidence was claimed.
    Held: . .

IG Markets Ltd v Crinion; Merc 3 Apr 2012

References: [2012] EWHC B4 (Mercantile)
Links: Bailii
Coram: Simon Brown QC
The claimant provided facilities for trading in financial derivatives, and had acted for the defendants. It now sought to recover substantial losses incurred on their accounts. The defendants denied that the sums were payable, on the basis that the claimant had not obtained the necessary client agreements required by the claimant’s regulator.

Trade Finance Solutions and Outsourcing Ltd v Revenue and Customs; UTTC 12 May 2014

References: [2014] UKFTT 464 (TC)
Links: Bailii
Coram: Michael S Connell
UTTC VAT default surcharge – payment received by HMRC one day late – Appellant on holiday when return and VAT due which caused delay in payment – whether in the circumstances a penalty of £1,256.97 was unfair and disproportionate – no – whether reasonable excuse – no – Appeal dismissed

Lane Fouracres Associates v HM Revenue and Customs; UTTC 11 Feb 2014

References: [2014] UKUT 67 (TCC)
Links: Bailii
Coram: Herrington, Sadler TJJ
UTLC CUSTOMS DUTY – Community Customs Code – Generalised system of preferences – whether relevant time limit for repayment of duties not legally owed is three years – Article 236(2) Council Regulation 2913/92/EEC – no – proof of origin of goods must be submitted within ten months of issue – Article 90(b) Commission Regulation 2454/93

Jeffery v Financial Conduct Authority – FS/2010/0039; UTTC 7 Feb 2013

References: [2013] UKUT B4 (TCC)
Links: Bailii
FINANCIAL SERVICES – general insurance broker – whether Applicant in breach of Statements of Principle 1 and 4 – standard of proof – forged documentation – failure to effect insurance – failure to keep clients informed of identity of insurer – failure to deal with the Authority in an appropriate, open and cooperative way – action under s 66 FSMA – whether prevented by limitation – construction of s 66(4), (5) – penalty – s 66(3) – prohibition order – s 56 FSMA’

HM Revenue and Customs v The Honourable Society of Middle Temple Ftc/45/2012; UTTC 24 May 2013

References: [2013] UKUT 250 (TCC)
Links: Bailii
UTTC Ratio VAT – grant of lease of commercial premises with provision of cold water – whether single supply of leasing of immovable property or independent supplies of property and water – single supply of immovable property – appeal allowed

Last Update: 11-May-16
Ref: 510300

Dubois v Keats; 31 Jan 1840

References: , [1840] EngR 376, (1840) 8 Ad & E 945, (1840) 112 ER 1099
Links: Commonlii
When a cause made a remanet has been tried, a verdict found for the plaintiff, and judgment signed by him, it is too late to object that the jury process was altered before the trial, without proper authority. Though the defendant swears that he did not discover the supposed irregularity till the taxation of costs.

W97/164 v Minister for Immigration and Multicultural Affairs; 10 Jun 1998

References: [1998] AATA 618
Links: Austlii
Coram: Mathews J
Austlii (Administrative Appeals Tribunal – Australia) IMMIGRATION AND CITIZENSHIP – application for a protection visa – whether applicant excluded from protection under the Refugees Convention by reason of Article 1F(a) – applicant, while a member of the Burmese Navy, participated in events in 1988 which lead to death of protesters – applicant did not kill anyone – whether ‘serious reasons for considering’ that applicant has committed a crime against humanity – meaning of ‘serious reasons for considering’ – discussion of what constitutes a ‘crime against humanity’ – what is meant by requirement that acts be committed ‘against any civilian population’ – must the act have been committed during hostilities – finding that a crime against humanity was committed by others – was the applicant an accomplice – mental element required of an accomplice – defence of obedience to higher orders
Mathews J said: ‘The article provides a direction to decision-makers in words that are clear of meaning and relatively easy of application. To re-state this test in terms of a standard of proof is unnecessary and may in some cases lead to confusion and error.’ and ‘I find it difficult to accept that the requirement that there be ‘serious reasons for considering’ that a crime against humanity has been committed should be pitched so low as to fall, in all cases, below the civil standard of proof. The seriousness of the allegation itself and the extreme consequences which can flow from an alternative finding upon it would, in my view, require a decision-maker to give substantial content to the requirement that there be ‘serious reasons for considering’ (emphasis added) that such a crime has been committed.’
This case is cited by:

  • Cited – Al-Sirri -v- Secretary of State for The Home Department SC (Bailii, [2012] UKSC 54, [2012] 3 WLR 1263, [2012] WLR(D) 333, Bailii Summary, UKSC 2009/0036, SC Summary, SC, [2013] 1 AC 745, [2013] 1 All ER 1267)
    The appellants had been refused refugee status on the ground that they were suspected of having been guilty of terrorist acts. They said that the definition of terrorism applied within the UK was wider than that in the Convention which contained the . .

Arquita v Minister for Immigration and Multi-cultural Affairs; 22 Dec 2000

References: [2000] FCA 1889, 106 FCR 46
Links: Austlii
Coram: Weinberg J
Federal Court of Australia – MIGRATION – refugees – application for protection visa – whether serious reasons for considering commission of serious non-political crime outside country of refuge – application of Art 1F(b) of Convention Relating to the Status of Refugees – meaning of ‘serious reasons for considering’.
This case is cited by:

  • Cited – Al-Sirri -v- Secretary of State for The Home Department SC (Bailii, [2012] UKSC 54, [2012] 3 WLR 1263, [2012] WLR(D) 333, Bailii Summary, UKSC 2009/0036, SC Summary, SC, [2013] 1 AC 745, [2013] 1 All ER 1267)
    The appellants had been refused refugee status on the ground that they were suspected of having been guilty of terrorist acts. They said that the definition of terrorism applied within the UK was wider than that in the Convention which contained the . .

Finance and Business Training Ltd v HM Revenue and Customs; UTTC 26 Nov 2013

References: [2013] UKUT 594 (TCC)
Links: Bailii
UTTC Value Added Tax – whether services provided by Appellant exempt under Value Added Tax Act 1994, Schedule 9, Group 6, Item 1 – whether Appellant was ‘an eligible body’ within Note (1)(b)- whether Appellant was a college or institution of the University of Wales – whether possible to be an eligible body in relation to some of the Appellant’s activities and not an eligible body in relation to the remainder of its activities
Statutes: Value Added Tax Act 1994

Butlers Ship Stores Limited v HM Revenue and Customs; UTTC 13 Nov 2013

References: [2013] UKUT 564 (TCC)
Links: Bailii
UTTC EXCISE DUTY – disappearance of goods – excise duty point – tax warehouse – assessment on consignor – validity of assessment – abnormal and unforeseeable circumstances – force majeure – whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid – Council Directive 92/12/EEC, Arts 13, 14, 15 and 20 – validity of Regulation 7 of the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001

Loughborough Students Union v HM Revenue and Customs; UTTC 21 Oct 2013

References: [2013] UKUT 517 (TCC)
Links: Bailii
UTTC VAT – exemptions – cultural services – bodies managed and administered on an essentially voluntary basis – student union governed by council – salaried sabbatical officers of executive committee as voting then non-voting members of council – whether FTT entitled to find student union not managed and administered on an essentially voluntary basis – yes

HM Revenue and Customs v Tomtom International Bv; UTTC 11 Oct 2013

References: [2013] UKUT 498 (TCC)
Links: Bailii
UTTC CUSTOMS DUTIES – tariff classification – replacement mounting for sat-nav device – whether BTI correct – whether mounting proper to heading 3926 (articles of plastics), 8302 (miscellaneous articles of base metal), 8529 (parts for certain devices), 8708 (parts and accessories of motor vehicles) – classification to 8302 correct – appeal determined accordingly.

HM Revenue and Customs v O’Rorke; UTTC 4 Oct 2013

References: [2013] UKUT 499 (TCC)
Links: Bailii
UTTC National Insurance Contributions – Personal Liability Notice – decision on preliminary issue – personal liability to pay NICs which the company has failed to pay – whether attributable to the ‘neglect’ of the company’s officer – meaning of ‘neglect’ – whether a subjective or objective test – held by FTT that it is a subjective test – in consequence, medical evidence excluded at earlier directions hearing to be readmitted for consideration by the Tribunal – held allowing the appeal that it is an objective test – but matter to be remitted back to the Tribunal for further directions, given relevance of medical evidence to plea of fraud.

Timothy Harding v HM Revenue and Customs; UTTC 15 Nov 2013

References: [2013] UKUT 575 (TCC)
Links: Bailii
UTTC INCOME TAX – penalty for careless inaccuracy within a self assessment return leading to understatement of liability to tax – appellant in receipt of compensation payment exceeding £30,000 on termination of employment – appellant failed to include payment in tax return – compensation sum subsequently taxed and penalty levied – appeal against penalty – FTT held that appellant had been careless and penalty affirmed – FTT decision upheld and appellant’s appeal dismissed’

London College of Computing Ltd v HM Revenue and Customs; UTTC 16 Aug 2013

References: [2013] UKUT 404 (TCC)
Links: Bailii
UTTC VAT – Exempt supplies – education – whether provided by ‘eligible body’ – whether college of a university – tests to be applied – appeal dismissed
UTTC VAT – Exempt supplies – education – whether provided by ‘eligible body’ – whether college of a university – tests to be applied – appeal dismissed

Westwood Independent Financial Planners v Financial Conduct Authority; UTTC 22 Nov 2013

References: [2013] UKUT B9 (TCC)
Links: Bailii
UTTC FINANCIAL SERVICES – alleged breaches of Principle 7 (communication of information) and Principle 9 (suitability of advice) of Principles for Businesses and related Conduct of Business Rules in relation to Geared Traded Endowment Policies – whether Authority and Tribunal have jurisdiction – yes – whether Applicant breached Principles and COB Rules – yes – whether financial penalty appropriate – yes – amount of penalty confirmed – reference dismissed

HM Revenue and Customs v Lloyds TSB Equipment Leasing (No1) Ltd; UTTC 14 Aug 2013

References: [2013] UKUT 368 (TCC)
Links: Bailii
UTTC CORPORATION TAX – Claim for capital allowances in respect of ships where the end sub-lease was to a non-UK resident user – Time charter to that end user granted by a UK resident company that claimed that its role (as the disponent owner under the time charter) satisfied the terms of section 123 Capital Allowances Act 2001, and therefore constituted a ‘qualifying user’ so preserving the Respondent finance leasing company’s entitlement to 25% writing-down allowances – Three issues the subject of the appeal by HMRC, and one the subject of a cross-appeal by the Respondent