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Miller, Regina (on the Application of) v The Prime Minister; Cherry QC v Lord Advocate: SC 24 Sep 2019

Prerogative act of prorogation was justiciable. The Prime Minister had prorogued Parliament for a period of five weeks, leaving only a short time for Parliament to debate and act the forthcoming termination of the membership by the UK of the EU. The Scottish Court had decided (Cherry) that the prorogation was void being for impermissible … Continue reading Miller, Regina (on the Application of) v The Prime Minister; Cherry QC v Lord Advocate: SC 24 Sep 2019

Miller and Another, Regina (on The Application of) v Secretary of State for Exiting The European Union: SC 24 Jan 2017

Parliament’s Approval if statute rights affected In a referendum, the people had voted to leave the European Union. That would require a notice to the Union under Article 50 TEU. The Secretary of State appealed against an order requiring Parliamentary approval before issuing the notice, he saying that the notice could be given under the … Continue reading Miller and Another, Regina (on The Application of) v Secretary of State for Exiting The European Union: SC 24 Jan 2017

Attorney-General v Wilts United Dairies Ltd: CA 1921

The Food Controller had been given power under the Defence of the Realm Acts to regulate milk sales. In granting the dairy a licence to buy milk in Cornwall, Devon, Dorset and Somerset, the Food Controller required the Dairy to pay 2d. per imperial gallon of milk purchased from those counties. The Attorney-General sued for … Continue reading Attorney-General v Wilts United Dairies Ltd: CA 1921

Congreve v Secretary of State for the Home Office: CA 1976

The appellant had bought his television licence when the charge was andpound;12 although the minister had already announced that it would later be increased to andpound;18. The Home Office wrote to those who had purchased their licence before the new charge came into effect demanding the payment of the extra andpound;6 failing which their licence … Continue reading Congreve v Secretary of State for the Home Office: CA 1976

Total Network Sl v Revenue and Customs: HL 12 Mar 2008

The House was asked whether an action for unlawful means conspiracy was available against a participant in a missing trader intra-community, or carousel, fraud. The company appealed a finding of liability saying that the VAT Act and Regulations contained the entire regime. Held: Criminal conduct at common law or by statute can constitute unlawful means … Continue reading Total Network Sl v Revenue and Customs: HL 12 Mar 2008

Attorney-General v Wilts United Dairies Ltd: HL 1922

The House heard an appeal by the Attorney-General against a finding that an imposition of duty on milk sales was unlawful. Held: The appeal failed. The levy was unlawful. Lord Buckmaster said: ‘Neither of those two enactments enabled the Food Controller to levy any sum of money on any of his Majesty’s subjects. Drastic powers … Continue reading Attorney-General v Wilts United Dairies Ltd: HL 1922

Miller and Dos Santos v The Secretary of State for Exiting the European Union and Others: QBD 13 Nov 2016

Article 50 Notice Requires Parliament’s Authority The applicant challenged a decision by the respondent that he could use Crown prerogative powers to issue a notice under section 50 TUE to initiate the United Kingdom leaving the EU following the referendum under the 2015 Act. Held: Once the notice had been given, it was irrevocable. Consultation … Continue reading Miller and Dos Santos v The Secretary of State for Exiting the European Union and Others: QBD 13 Nov 2016

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

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

Chaytor and Others, Regina v: CACD 30 Jul 2010

The defendants had been members of the Houses of Commons and of Lords. They faced charges of dishonesty in respect of their expenses claims. They now appealed a finding that they were not subject to the exclusive jurisdiction of Parliament under parliamentary privilege, and could therefore be prosecuted iin the normal criminal courts. Held: The … Continue reading Chaytor and Others, Regina v: CACD 30 Jul 2010

Woolwich Equitable Building Society v Inland Revenue Commissioners (2): HL 20 Jul 1992

The society had set out to assert that regulations were unlawful in creating a double taxation. It paid money on account of the tax demanded. It won and recovered the sums paid, but the revenue refused to pay any interest accrued on the sums paid. The Society sought to challenge the decision by judicial review. … Continue reading Woolwich Equitable Building Society v Inland Revenue Commissioners (2): HL 20 Jul 1992

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