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Peakviewing (Interactive) Ltd and others v Secretary of State for Culture, Media and Sport: CA 28 Nov 2002

The Secretary of State had refused to grant a certifate as to a file under the 1985 Act thus disallowing certain capital allowances. The Rules said that a decision of the High Court would be final. Judges: Kennedy, Jonathan Parker LJJ Citations: [2002] EWCA Civ 1864 Links: Bailii Statutes: Films Act 1985 Sch 1, Supreme … Continue reading Peakviewing (Interactive) Ltd and others v Secretary of State for Culture, Media and Sport: CA 28 Nov 2002

Takhar v Gracefield Developments Ltd and Others: SC 20 Mar 2019

The claimant appellant alleged that properties she owned were transferred to the first defendant under undue influence or other unconscionable conduct by the second and third defendants. The claim was dismissed. Three years later she claimed to set that judgment aside having been obtained by fraud. To support the allegation she brought evidence not available … Continue reading Takhar v Gracefield Developments Ltd and Others: SC 20 Mar 2019

Iceland Foods Ltd v Berry (Valuation Officer): SC 7 Mar 2018

Air System plant excluded from Rating value The court was asked whether the services provided by a specialised air handling system, used in connection with refrigerated merchandise in the appellant’s retail store, are ‘manufacturing operations or trade processes’ for rating purposes. Held: Iceland’s appeal was allowed and the decision of the First Tier Tribunal restored. … Continue reading Iceland Foods Ltd v Berry (Valuation Officer): SC 7 Mar 2018

CBS Songs Ltd v Amstrad Consumer Electronics Plc: HL 12 May 1988

The plaintiffs as representatives sought to restrain Amstrad selling equipment with two cassette decks without taking precautions which would reasonably ensure that their copyrights would not be infringed by its users. Held: Amstrad could only be liable as a joint tortfeasor. If they were not a joint tortfeasor they would be under no tortious liability. … Continue reading CBS Songs Ltd v Amstrad Consumer Electronics Plc: HL 12 May 1988

Saggar v Ministry of Defence: EAT 25 May 2004

Three Defence employees sought to bring claims of variously race and sex discrimination against the Ministry. In each case their services were provided almost entirely abroad, and the defendant argued that there was no jurisdiction to hear the case, and that jurisdiction was not created by minimal presence here. Held: The provisions as to jurisdiction … Continue reading Saggar v Ministry of Defence: EAT 25 May 2004

Kahn and Another v Commissioners of Inland Revenue; In re Toshoku Finance plc: HL 20 Feb 2002

A company went into liquidation, being owed substantial sums by another company in the same group, but itself insolvent. A settlement did not include accrued interest, but was claimed to be taxed as if it had, and on an accruals basis. If so, was this an expense properly arising in the insolvency, and payable as … Continue reading Kahn and Another v Commissioners of Inland Revenue; In re Toshoku Finance plc: HL 20 Feb 2002