The appellant developers had obtained detailed planning approval for fourteen houses, but after adjustments for a building line, moving several properties distances of several feet toward other properties, further plans were submitted without identifying the changes. The changes were discussed, and an approval noted by the developer’s architect. The development proceeded. A neighbour objected, and … Continue reading Lever (Finance) Ltd v City of Westminster: CA 22 Jul 1970
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
Mr McKenzie was a litigant in person who wished to be assisted by a young Australian barrister, gratuitously, in the conduct of his case by sitting beside the husband in Court and prompting him. The hearing was in open Court. The friend’s conduct attracted the attention of the Judge who intimated that he should desist … Continue reading McKenzie v McKenzie: CA 10 Jul 1970
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 company sought approval of a proposed reconstruction under the section. Held: Approval could not be given. To count as a reconstruction two principal qualities were required. The business carried on should be the same or similar, and those carrying on the business should be the same or similar. Here the proposal would result in … Continue reading Mytravel Group Plc, Re Companies Act 1985: ChD 24 Nov 2004
Citations: [2001] EWCA Civ 1114, [2002] CP Rep 2 Links: Bailii Jurisdiction: England and Wales Citing: See Also – Paragon Finance Plc v Noueiri CA 24-Apr-2001 Application for leave to appeal. . . Cited – McKenzie v McKenzie CA 10-Jul-1970 Mr McKenzie was a litigant in person who wished to be assisted by a young … Continue reading Paragon Finance Plc v Noueiri: CA 4 Jul 2001
The company had gone into liquidation. They had sold consumer policies as extended warranties on behalf of the claimant. The company had insured its own joint liability under the contracts, and the claimant sought information from the company’s administrators to assist it identifying who might else be liable. Held: The claimant could rely upon the … Continue reading First National Tricity Finance Ltd v OT Computers Ltd; In re OT Computers Ltd (in administration): CA 25 May 2004
The Appellant had signed an assignment of her lease in favour of her nephew. She said she thought the effect of it would protect her right to continue to live in the house. She now appealed rejection of her plea of non est factum. Held: The common law doctrine of non est factum has a … Continue reading Saunders (Executrix of the Will of Rose Maude Gallie, Deceased) v Anglia Building Society: HL 9 Nov 1970
A search by an intending chargee had not revealed the existence of a caution on the register which protected a charging order. When the chargee attempted to register the charge, the cautioner was informed. It objected to the registration. Held: The charging order took priority over the later charge, which, being unregistered, took effect only … Continue reading Parkash v Irani Finance Ltd: ChD 1970
Two brothers had acquired land as joint tenants with the aid of a mortgage. Distinct orders were made against each of them charging their respective interests in the land. The mortgagee assigned the mortgage. The brothers held under a trust for sale. The judgment creditor sought to redeem the mortgage which was opposed by the … Continue reading Irani Finance Ltd v Singh: CA 1970
The liquidator when appointed closed down the business which had been conducted on the premises, had the company’s plant and machinery valued and thought about what he should do. Held: The rent did not become a liquidation expense until some time after the winding up order, notwithstanding that the company remained in occupation. He was … Continue reading In re ABC Coupler and Engineering Co Ltd (No 3): ChD 1970
(Australia) Citations: [1989] ALJ 238 Jurisdiction: Australia Cited by: Cited – Philips (Hong Kong) Ltd v The Attorney General of Hong Kong PC 9-Feb-1993 After referring to two Australian cases on penalty clauses in contracts: ‘These statements assist by making it clear that the court should not adopt an approach to provisions as to liquidated … Continue reading Esanda Finance Corporation Ltd v Plessnig: 1989
High Court of Australia – Contract – Damages – Penalty – Agreement for hire of chattel – Failure to pay instalments of hire – Termination by owner pursuant to contractual power – Damages – Instalments due but unpaid – Damages for loss of contract.The court discussed the doctrine against penalties in contracts: ‘But equity and … Continue reading AMEV-UDC Finance Ltd v Austin: 1986
The son arranged finance for his parents to move near to him. He borrowed money to help finance it, secured by an expensive second loan. He deceived his parents into executing the loan. After the son defaulted, the plaintiff sought possession. Held: The parents had signed the charge without exercising reasonable care, and their plea … Continue reading Avon Finance Co Ltd v Bridger: CA 1985
[2016] ScotSC 37 Bailii Conveyancing and Feudal Reform (Scotland) Act 1970 Scotland, Land Updated: 20 January 2022; Ref: scu.567225
CONSTRUCTION INDUSTRY SCHEME – late filing of monthly returns – obligation delegated to bookkeeper – Appellant asserted that yearly P35’s contained details of CIS deductions – whether a reasonable excuse – no – Section 98A Taxes Management Act 1970 – Schedule 55 to the Finance Act 2009 – CIS tax deductions not accounted for to … Continue reading Agnew (T/A B and I Plastering) v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 25 Nov 2015
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
CONSTRUCTION INDUSTRY SCHEME – penalties for late filing of CIS returns – s 98A Taxes Management Act 1970 – schedule 55 to Finance Act 2009 – proportionality – special circumstances – reasonable excuse – effect of paragraph 17(3) of Schedule 55 to Finance Act 2009 – appeal allowed in part [2018] UKFTT 744 (TC) Bailii … Continue reading Advanced Scaffolding (Bristol) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 18 Dec 2018
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
HL Income tax, Schedule E – Non-resident employer – Employees working in U.K. sector of North Sea – Whether employer liable to deduct tax from emoluments – Income Tax (Employments) Regulations 1973 – Income and Corporation Taxes Act 1970, s 181 and s 204 – Finance Act 1973, 5 38 – Continental Shelf Act 1964 … Continue reading Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982
Non est factum limited but effective K instructed a dealer to sell a car which K held under an hire purchase agreement. The dealer found a who wanted hire purchase terms. K signed, at the dealer’s request, a document for the purposes of the transaction. Later, the dealer told K he had sold the car, … Continue reading Muskham Finance Ltd v Howard: CA 1963
Mr A bought a motor-cycle on hire-purchase. Mr Attryed had ridden this bicycle for 4,000 miles. Even after he got it back from the makers he had used for five or six weeks and had ridden 3,000 miles on it. He had complained from the beginning of the . .
(Bermuda) An appeal Court did have jurisdiction to hear an appeal against the discharge of leave to apply for certiorari order, since this was outside scope of the rule in Lane v Esdaille.
Lord Hoffmann said: ‘Nevertheless, the limited nature . .
References: [2016] ScotSC 37 Links: Bailii Ratio: Statutes: Conveyancing and Feudal Reform (Scotland) Act 1970 Last Update: 27-Jul-16 Ref: 567225
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts
The word ‘retirement’ connotes a withdrawal from work, rather than merely a reduction in workload. A director claimed to have retired, and to be entitled to draw his pension, and to receive pension tax relief. Held: Whether he had retired was a question of fact and degree for each case. In this case it was … Continue reading Venables and Others v Hornby (Inspector of Taxes): ChD 14 Jun 2001
The company director taxpayer had retired from his company but stayed on as an unpaid non-executive director. The trust deed for the company’s pension scheme provided for payments to be made to an employee. The director sought relief from payment of income tax under Schedule E. Held: (Majority) The appeal by the taxpayer was allowed. … Continue reading Venables and others v Hornby (Her Majesty’s Inspector of Taxes): HL 4 Dec 2003
The appellant was an employee and director of the company. He ceased employment, and sought to receive payments from his pensions, but continued to hold the position of director. Held: The provisions of the pension scheme had to be read in the context of the 1970 Act, and words in the trust instrument should be … Continue reading David J Venables and Others v Hornby (Inspector of Taxes): CA 18 Sep 2002
The Corporation had, by its engineer, said that its permission for the use of land as a builder’s yard was not in fact and law required. It was mistaken in this view. Held: What the engineer had said could not create an estoppel preventing the Corporation from exercising its statutory discretion to forbid the land … Continue reading Southend-on-Sea Corporation v Hodgson (Wickford) Ltd: QBD 1961
It had been the practice of planning authorities, acting through their officers, to tell applicants whether or not planning permission was necessary. A letter was written by the Council Engineer telling the applicants that no permission was necessary. The applicants acted on it. Held: The planning authority could not go back on it. Lord Denning … Continue reading Wells v Minister of Housing and Local Government: CA 1967
The defendant had charged his property to the Halifax. Abbey supplied funds to secure its discharge, but its own charge was not registered. It sought to take advantage of the Halifax’s charge which had still not been removed. Held: A mortgagee whose loan is used to repay another charged debt is subrogated to that debt, … Continue reading Boscawen and Others v Bajwa and Others; Abbey National Plc v Boscawen and Others: CA 10 Apr 1995
The Society appealed dismissal for limitation of its claim against the defendant firm of accountants arising from alleged fraud in approval of a solicitor’s accounts. Held: The liability did not arise until the Society decided to make compensation to those who had been affected by the solicitor’s default. The claims in negligence were not time … Continue reading The Law Society v Sephton and Co and others: CA 13 Dec 2004
The appellants contracted through an agent to supply tyres. The respondents contracted not to do certain things, and in case of breach concluded: ‘We agree to pay to the Dunlop Pneumatic Tyre Company, Ltd. the sum of 5 l. for each and every tyre, cover or tube sold or offered in breach of this agreement, … Continue reading Dunlop Pneumatic Tyre Company Ltd v New Garage and Motor Company Ltd: HL 1 Jul 1914
INCOME TAX/VALUE ADDED TAX – whether Appellant had undeclared trading income – time limit for issuing discovery assessment – whether Appellant’s VAT returns were inaccurate – whether Appellant liable for penalty for failure to file self-assessment tax returns – s 93 Taxes Management Act 1970 – whether Appellant’s conduct dishonest/deliberate – s 60 Value Added … Continue reading Qolaminejite v Revenue and Customs (Income Tax/Value Added Tax – Undeclared Trading Income): FTTTx 2 Dec 2019
A counterclaim for negligent sale was a valid claim allowing potential against repossessing bank but would not make bank’s claim unliquidated. The Judge could properly hold that there was a liquidated and unsecured debt the subject of the statutory demand owed to the Bank for a sum greatly in excess of the statutory minimum which … Continue reading Platts v Trustees Savings Bank Plc: CA 13 Feb 1998
Judges: Arden, Gloster, Simon LJJ Citations: [2016] BTC 6, [2016] EWCA Civ 40, [2016] STC 1333, [2016] STI 303 Links: Bailii Statutes: Finance (No 2) Act 1992 42, Taxes Management Act 1970 12AC(1) Jurisdiction: England and Wales Citing: Appeal from – De Silva and Another v Revenue and Customs UTTC 15-Apr-2014 Film partnerships – partnership … Continue reading De Silva and Another, Regina (on The Application of) v HM Revenue and Customs: CA 2 Feb 2016
The appellants had entered into certain partnerships designed to mitigate liability too income tax by creating trading losses through investments in films. HMRC rejected the claims. HMRC then sought to backdate adjustments to the carry-back claims involved. The tax payers now appealed from findings that the adjustments were not outside the statutory time limit, saying … Continue reading De Silva and Another, Regina (on The Application of) v Revenue and Customs: SC 15 Nov 2017
Film partnerships – partnership trading losses – inclusion of trading losses in partners’ self-assessment tax returns – claims to utilise those losses for carry back relief- means of challenge available to HMRC Citations: [2014] UKUT 170 (TCC) Links: Bailii Statutes: Finance (No 2) Act 1992 42, Taxes Management Act 1970 12AC(1) Jurisdiction: England and Wales … Continue reading De Silva and Another v Revenue and Customs: UTTC 15 Apr 2014
INCOME TAX – Sections 160 and 208 Finance Act 2004 – Unauthorised Payments – Pension Schemes – Pensions Liberation scheme – Discovery – Section 29 Taxes and Management Act 1970 – Appeal dismissed Citations: [2019] UKFTT 602 (TC) Links: Bailii Statutes: Taxes Management Act 1970 29 Jurisdiction: England and Wales Income Tax, Taxes Management Updated: … Continue reading West v Revenue and Customs (Procedure : Income Tax – Unauthorised Payments – Pension Schemes): FTTTx 25 Sep 2019
INCOME TAX – discovery assessments – Taxes Management Act 1970 ss. 9A, 12B, 28A, 29, 34, 36 – onus of proof – whether discovery ‘stale’ – whether the condition under s 29(4) met for the ordinary time limit to be extended – income returned on an accruals basis – quantum of insufficiency varied for a … Continue reading Kantopoulos v Revenue and Customs No 2 (Income Tax – Discovery Assessments): FTTTx 19 Jul 2019
Income tax – assessments and penalties in respect of inaccuracies in the Appellant’s self-assessment returns for 2011-12 and 2012-13 – s 28 Taxes Management Act 1970 and Schedule 55 to Finance Act 2009 – appeal to HMRC out of time – application for permission to appeal – whether reasonable excuse – guidance in Data Select … Continue reading Lalic v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 15 Oct 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
INCOME TAX – self assessment – whether the Notice to File issued to the Appellant was issued under Section 8 of Taxes Management Act 1970 – yes – whether the Appellant’s tax return was filed late – yes – whether this late filing rendered the Appellant liable to a penalty imposed under Paragraph 3 of … Continue reading Collado v Revenue and Customs (Income Tax/Corporation Tax : Self Assessment – Penalty): FTTTx 22 Nov 2018
INCOME TAX – whether appellant had under-declared trading profits -discovery assessments – s 29 Taxes Management Act 1970 – whether discovery had become stale – penalties for inaccuracies in tax returns – schedule 24 Finance Act 2007 – whether conduct deliberate and concealed – appeal allowed in part Citations: [2019] UKFTT 99 (TC) Links: Bailii … Continue reading Chaudhary v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 14 Feb 2019
Estoppel Cannot Oust Statutory Discretion The plaintiff had been refused planning permission for a factory. The refusals were followed by the issue of Enforcement Notices and Stop Notices. The plaintiff said that they had been given re-assurances upon which they had relied. Held: The appeal failed. The court tried to reconcile invocations of estoppel with … Continue reading Western Fish Products Ltd v Penwith District Council and Another: CA 22 May 1978
FTTTx Company Tax – Penalties for late returns (Finance Act 1998, Sch 18, para 17) – Reasonable excuse (Taxes Management Act 1970, s.118(2)) – Returns submitted within deadline but rejected by HMRC as accounts were not signed – Burden on HMRC to establish that returns were filed late and therefore to establish in this case … Continue reading Codu Computer Ltd v Revenue and Customs: FTTTx 28 Feb 2011
The claimant alleged that she had been discrimated against in her work for the appellant, a member of the diplomatic staff at the Saudi Embassy in London. She now appealed against a decision that the respondent had diplomatic immunity. Held: The appeal was allowed: ‘the question whether the exception in article 31(1)(c) would have applied … Continue reading Reyes v Al-Malki and Another: SC 18 Oct 2017
Taxation of Lloyd’s syndicates – Lloyd’s Underwriters (Double Taxation Relief) Regulations 1997 – relief for US tax – whether provision for different treatment unlawful – no – whether notice to file tax return invalid – no – application of section 103 Finance Act 2020 – whether notice of enquiry invalid – no- whether closure notice … Continue reading Paul v Revenue and Customs: FTTTx 17 Oct 2020
The defendant had charged her home to the claimant and fallen into arrears. There was a sub-charge executed on the same day in favour of the Bank of Scotland (BOS) under which the claimant agreed to repay to BOS the amount it owed to them. Held: The sub-charge did not operate to transfer to BOS … Continue reading Credit and Mercantile Plc v Feliciangela Marks: CA 14 May 2004
INCOME TAX – penalty charged under paras 1 and 3, Schedule 55 Finance Act 2009 – whether taxpayer liable to a penalty for failure to submit a tax return under s.8(1) Taxes Management Act 1970 (‘TMA’) – appeal allowed by First-tier Tribunal on basis that penalties were invalid because the decision to require a return … Continue reading Revenue and Customs v Goldsmith: UTTC 4 Nov 2019
Solicitor firms had been made bankrupt leaving a shortfall after thefts from client accounts of over 12 million pounds. The thief had diappeared, and the other partners were now discharged form bankruptcy. The Law Society accepted that it could not proceed to claim against the discharged bankrupts, but now sought recovery from their insurers. Held: … Continue reading Law Society of England and Wales and others v Shah and others: ChD 30 Nov 2007
FTTTx Notice issued pursuant to Finance Act 2008 Sch 36 para 1 – Whether notice invalid on ground that notice of intention to enquire into the partnership return not given within the time allowed in Taxes Management Act 1970 s.12AC(2) – Appeal dismissed Citations: [2010] UKFTT 484 (TC) Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading The Sandrock Hotel (Partnership) v Revenue and Customs: FTTTx 16 Sep 2010
A contract of insurance provided an indemnity for ‘all sums which the insured shall become legally liable to pay as compensation in respect of loss of property’. The claim was by the Post Office against a contractor, Potters, for damaging one of their cables which in consequence the Post Office had to repair. Before the … Continue reading Post Office v Norwich Union Fire Insurance Society Ltd: CA 1967
The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself. Held: The company’s appeal failed. The purposive approach to the interpretation of the general … Continue reading RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017
FTTTx Construction Industry Scheme-Cancellation of registration for gross payment (Finance Act 2004 s.66)-Whether ‘reasonable excuse for the failure to comply’ (Finance Act 2004 Sch 11 para 4(4)(a); Taxes Management Act 1970 s.118(2))-Appeal dismissed Citations: [2009] UKFTT 283 (TC) Links: Bailii Statutes: Taxes Management Act 1970 118(2) Taxes Management, Construction Updated: 17 August 2022; Ref: scu.408988
FTTTx Applications for directions to close enquiry into tax returns – Whether possible to give directions – Applications dismissed – section 28A Taxes Management Act 1970 and paragraph 33 schedule 18 Finance Act 1998 Citations: [2010] UKFTT 19 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 17 August 2022; Ref: scu.408865
The court was asked as to the interrelationship of the statutory schemes relating to the protection of employees’ pensions and to corporate insolvency. Held: Liabilities which arose from financial support directions or contribution notices issued by the Pensions Regulator under the 2004 Act after the company had gone into administration, which required the company to … Continue reading In re Nortel Companies and Others: SC 24 Jul 2013
Losses which had been incurred in speculative non-commercial trading in shares and commodities were not ‘trade’ losses for income tax purposes, even though the tax payer intended to become involved in fund management as a career, and had intended these activities to be a commercially successful series. The taxpayer had claimed up to sixteen calls … Continue reading Wannell v Rothwell (Inspector of Taxes): ChD 29 Mar 1996
The plaintiff owned the freehold and had let the basement to the defendant. The plaintiff insured the building. The defendant covenanted to pay to the plaintiff an insurance rent equal to the proportionate cost of insuring the part of the building occupied by the defendant, and did pay such rent. The building was destroyed by … Continue reading Mark Rowlands v Berni Inns Ltd: CA 1985
ICI set up a trust fund to make discretionary payments to its employees to assist meeting the costs of further education. Payments made to children were treated as scholarship income and exempt under the 1970 Act. The revenue claimed it to be an employment benefit. Held: The benefit was paid to the taxpayer’s son ‘by … Continue reading Wicks v Firth (Inspector of Taxes); Johnson v Firth: CA 1981
The taxpayer company had been refused a statutory Construction Industry Scheme certificate. The General Commissioners allowed the company’s appeal and itself issued a certificate. The revenue said the Commissioners had no jurisdiction either to hear an appeal or to issue such a certificate. Held: The scheme created by the 1971 Act was a special one. … Continue reading Tom Hudson (HM Inspector of Taxes) v JDC Services Limited: ChD 26 Mar 2004
In a case of constructive dismissal, the ordinary contractual rule applies; the wronged party may give the other party an opportunity to remedy the breach. In doing so he does not waive the breach and thereby affirm the contract.Browne-Wilkinson P said: ‘Although we were not referred to the cases outside the field of employment law, … Continue reading W E Cox Toner (International) Ltd v Crook: EAT 1981
INCOME TAX – Part 4 Finance Act 2004 – pension fund – whether unauthorised member payment – assessment of unauthorised payments charge and unauthorised payments surcharge – discovery assessment – whether conditions in s29 TMA 1970 were satisfied – appeal allowed Citations: [2022] UKFTT 172 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading Curtis v Revenue and Customs (Procedure : Other): FTTTx 6 Jun 2022
The Revenue appealed findings as to the calculation of profits for corporation tax. The companies had sought to deduct sums from profits for depreciation of unsold stock in accordance with current accounting standards. Held: ‘the profit and loss account is concerned with revenue and expenses. A fall in the value of stock to below cost, … Continue reading Revenue and Customs v William Grant and Sons Distillers Ltd: HL 28 Mar 2007
Income Tax – closure notices under sections 28A and 28B of the Taxes Management Act 1970 and section 32, Sch18 Finance Act 1998; and appeals against information notices issued under Schedule 36 of the Finance Act 2008; whether copies sufficient; reasonably required and reasonable grounds considered Citations: [2019] UKFTT 388 (TC) Links: Bailii Statutes: Taxes … Continue reading Perfectos Printing Inks Ltd, Perfectos Printing Inks Group Ltd and Dr Price v Revenue and Customs: FTTTx 14 Jun 2019
The occupier had been granted a temporary licence by the authority under the homelessness provisions whilst it made its assessment. The assessment concluded that she had become homeless intentionally, and therefore terminated the licence and set out to evict her. She claimed that the authority had to get a court authority before so evicting her. … Continue reading Desnousse v London Borough of Newham and others: CA 17 May 2006
EAT Equal Pay Act – Material factor defence – In an equal pay claim involving a presumption of direct discrimination the genuine material factor defence requires justification by objective criteria.The claimant appealed dismissal of her action for equal pay, saying that the ‘material factor’ defence used to justify a different payment had been incorrectly applied. … Continue reading Sharp v Caledonia Group Services Ltd: EAT 1 Nov 2005
The claimant, the estranged adult daughter of the deceased, had claimed under the 1975 Act. The judge made an order for payment of pounds 50,000 by way of capitalisation of maintenance. The claimant appealed saying she should have received more, and the charities (beneficiaries under the will) said that no payment should have been ordered … Continue reading Ilott v Mitson and Others: CA 31 Mar 2011
What is reasonable provision for daughter? The deceased had left her estate in her will to several animal charities. The claimant, her daughter, had been estranged from her mother for many years, and sought reasonable provision from her estate under the 1975 Act. The district judge had rejected her claim. Held: The appeal by the … Continue reading Ilott v The Blue Cross and Others: SC 15 Mar 2017
Claims were made for personal injury caused by asbestos. The re-insurers sought declaratory relief against the head insurers, and the administrators of the insolvent company. The administrators sought declarations in turn. Curzon insured the company for ultimate net loss, and then had re-insurance with Centre Reinsurance. Ultimate net loss meant all sums paid out less … Continue reading Freakley and Curzon Insurance Ltd v Centre Reinsurance International Company and Another; similar: CA 11 Feb 2005
The company sought repayment of excess advance corporation tax payments made under a mistake of law. The question was the extent of the effect of the ruling in Klienwort Benson, in particular whether it covered sums paid as taxation, and how the law of limitation was to be allowed for. Held: Money paid under a … Continue reading Inland Revenue and Another v Deutsche Morgan Grenfell Group Plc: CA 4 Feb 2005
Tenants occupied land next to land which was to be developed after compulsory acquisition. The tenants and the landlords asserted a right of light over the land, and sought an injunction to prevent the development. The developer denied that any right of light had been acquired. The sky contour diagrams projected that the reductions in … Continue reading Midtown Ltd v City of London Real Property Company Ltd: ChD 20 Jan 2005
The taxpayer owned shares in his own company, and was to sell them in a take-over. The sale was delayed. The Act required the base value to be set at the beginning of the tax year, and the chargeable gain was the increase in price when the sale eventually went through. As quoted stock, they … Continue reading Crabtree v Hinchcliffe (Inspector of Taxes): ChD 5 Dec 1969
SCIT Corporation tax – late filing of company tax returns – penalty provisions – transitional provisions – whether fixed penalty under Schedule 18, paragraph 17 to the Finance Act 1998 for a third late filing of a company tax return should be the higher penalty of andpound;1000 where one or more of the previous late … Continue reading Lessex Ltd v HM Inspector of Taxes: SCIT 6 Nov 2003
The tax inspector had sought to re-open a tax assessment outside the time limit provided. He had discovered that a house had been given to the tax payer by his employers. The taxpayer said this had been discoverable from his self-assessment tax return. The inspector had been aware of the possible deficiency for more than … Continue reading Langham (HM Inspector of Taxes) v Veltema: CA 26 Feb 2004
The taxpayer, a non-resident, operated a sale and lease back scheme of machinery to be used in its business within the UK. There had been a chain of leases. Held: The court had first to identify the ‘relevant lease’. It was the head lease which was the lease of the machinery on which the expemse … Continue reading BMBF (No 24) Limited v the Commissioners of Inland Revenue: CA 6 Nov 2003
The appellant had contracted to purchase maintenance from the defendant of aircraft it had also purchased from them. They sought damages for negligence, saying the defendants had failed to prevent a known risk of corrosion. The defendants argued that its contract excluded liability, and under the Act, that clause was not subjected to a test … Continue reading Amiri Flight Authority v BAE Systems Plc: CA 17 Oct 2003
Local Authority may allow for finances in deciding on care but must look to individual case. Citations: Gazette 02-Aug-1996 Statutes: Chronically Sick and Disabled Persons Act 1970 2(1) Jurisdiction: England and Wales Citing: Appeal to – Regina v Gloucestershire County Council and Another, Ex Parte Barry HL 21-Mar-1997 The House considered the need when assessing … Continue reading Regina v Gloucestershire County Council Ex Parte Mahfood; Same v Same Ex Parte Barry Etc: QBD 2 Aug 1996
INCOME TAX – Assessments following investigation – whether a taxpayer has failed to notify chargeability to income tax – yes; – whether taxpayer has failed to notify tax liabilities – yes; – whether taxpayer has failed to accurately return his total income – yes; – whether assessments made are excessive – no; – whether taxpayer … Continue reading Rafferty v Revenue and Customs: FTTTx 10 May 2022
The defendants, a husband and wife, were jointly and severally liable on two joint accounts which were overdrawn. The defendants were joint owners of a house property as joint tenants holding on trust for sale. The plaintiff was seeking a charging order nisi. A charging order was made on land owned by husband and wife … Continue reading National Westminster Bank Ltd v Allen: ChD 1971
The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European subsidiaries, breach of EU Treaty guarantees of freedom of establishment and of movement of capital. The court was now asked … Continue reading Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012
Steps which had been inserted into a commercial transaction, but which had no purpose other than the saving of tax are to be disregarded when assessing the tax effect of the scheme. The modern approach to statutory construction is to have regard to the purpose of a particular provision and interpret its language, so far … Continue reading Commissioners of Inland Revenue v McGuckian: HL 21 May 1997
The House considered the need when assessing community care provision to include considerations of the cost and resources for care. The case concerned a question about the relevance of cost and arose in the context of a duty to make certain arrangements where a local authority is satisfied this is ‘necessary’ in order to meet … Continue reading Regina v Gloucestershire County Council and Another, Ex Parte Barry: HL 21 Mar 1997
Access to the court given to a McKenzie Friend should normally be given in matters in open court, but when it came to matters being heard in chambers, the judge had discretion as to who he would hear. The right is in any event that of the litigant, and not of the McKenzie friend, who … Continue reading Regina v Bow County Court, Ex Parte Pelling: CA 17 Dec 1999
The thirty day time limit for the forwarding of a case stated is mandatory. The Court of Appeal has no discretion to extend the time limit. Millett LJ analysed the position by reference to the traditional dichotomy of directory or mandatory provisions, saying: ‘The question whether strict compliance with a statutory requirement is necessary has … Continue reading Petch v Gurney (Inspector of Taxes): CA 8 Jun 1994
Where an employer has not deducted tax, the employee can be liable to a tax assessment. The recipient of Schedule E income can still be directly assessable. HL Income Tax – Schedule E – Employment – Gain on sale of shares – Whether taxable under Schedule E – Whether purchaser liable to deduct tax under … Continue reading Inland Revenue Commissioners v Herd: HL 17 Jun 1993
The will left land for a sports centre to a local authority which no longer existed. If the gift was charitable, the gift would be applied cy pres, but if not it would fail and pass to the family and be subect to Inheritance Tax. Held: A gift to a local authority of land on … Continue reading Guild v Inland Revenue Commissioners: HL 6 May 1992
The court considered whether corporation tax had to be paid as an expense of the liquidation in priority to other claims. In that case it had arisen not on profits but on chargeable gains, on sales of the company’s properties after the commencement of the winding up. Held: ‘section 243(2) of the Income and Corporation … Continue reading In re Mesco Properties Ltd: ChD 1979
The 1889 Act gave statutory undertakers who had incurred expenditure in removing a sunken vessel a right ‘to recover such expenses from the owner of such vessel in a court of summary jurisdiction.’ the undertakers began their action in the High Court, and appealed dismissal of the claim. Held: The appeal failed. Such expenses were … Continue reading Barraclough v Brown: HL 1897
Fraudulent Intent Negated Trust The daughter claimant sought possession of business premises from her father who held them under leases. He claimed an order that the property was held in trust for him. The judge that at the time the properties were conveyed, the father had been fearful of a potential substantial liability and it … Continue reading Collier v Collier: CA 30 Jul 2002
Car hire companies who pursued actions in motorists’ names to recover the costs of hiring a replacement vehicle after an accident, from negligent drivers, were not acting in a champertous and unlawful manner. Lord Mustill said: ‘there exists in practical terms a gap in the remedies available to the motorist, from which the errant driver, … Continue reading Giles v Thompson, Devlin v Baslington (Conjoined Appeals): HL 1 Jun 1993
Charitable Company- Directors’ Status and Duties A married couple set up a charitable foundation to assist children in developing countries. When the marriage failed an attempt was made to establish a second foundation with funds from the first, as part of W leaving the Trust. Court approval was obtained, but the court ordered the remaining … Continue reading Lehtimaki and Others v Cooper: SC 29 Jul 2020
A person injured in a road accident had obtained judgment for damages against the company, but had been unable to enforce the judgment before the company went into liquidation. The company’s motor insurers paid the amount of the judgment to the liquidator, who then treated the injured person as an unsecured creditor with no special … Continue reading Re Harrington Motor Co Ltd, Ex parte Chaplin: 1928
H, being insured by the defendant company against liability to third parties, negligently injured C in a road accident. C subsequently brought an action against H for damages, but before he could obtain judgment, H was made bankrupt and the official receiver was appointed trustee in the bankruptcy. The trustee informed the defendant company in … Continue reading Hood’s Trustees v Southern Union General Insurance Company of Australasia Ltd: 1928
Mrs Bradley was employed by Dart Mill several times from 1933 and 1970 and acquired byssinosis from inhaling cotton dust. The company was wound up in 1975 and dissolved in 1976. In 1984 she applied to the court for pre-action disclosure under section 33(2) of the Supreme Court Act 1981 and RSC Ord. 24 rule … Continue reading Bradley v Eagle Star Insurance Co Ltd: HL 1989
The defendant had made a mistake resulting in an equitable chargee not being given proper opportunity to object to the registration of a further charge with priority. The chargee sought compensation from the defendant registrar. Held: The registration of a charge is not to be defeated by a minor error – compensation payable. The 1925 … Continue reading Clark and Another v Chief Land Registrar and Another: ChD 2 Dec 1992
A Local Authority may allow for its finances in deciding on care provision, but must look to individual case. Citations: Independent 20-Jun-1995, Times 21-Jun-1995 Statutes: National Health Service & Community Care Act 1990 47-1, Chronically Sick and Disabled Persons Act 1970 2(1) Jurisdiction: England and Wales Local Government Updated: 28 April 2022; Ref: scu.86702
The power of the Board of the Inland Revenue to issue notices requiring information was both draconian and intrusive. Nevertheless it was proper to issue a notice to a respectable firm of solicitors who had acted over the years for the tax payer under investigation, might well put a substantial burden upon them, but could … Continue reading Regina v Inland Revenue Commissioners, Ex Parte Davis Frankel and Mead (A Firm): QBD 11 Jul 2000
Income Tax and Vat – COP9 Investigation – Suppression of Business Income – assessments for under-declared VAT – discovery amendments and closure notice in respect of under-declaration of income tax – penalties for dishonest, and for deliberate and concealed behaviours – ss 60(1) and 73 VAT Act 1994, ss 28B and 30B Taxes Management Act … Continue reading Best On Convenience Store (A Firm) v Revenue and Customs: FTTTx 16 Mar 2022
The defendant solicitors acted in several matters for a client on terms specifying hourly rates but providing also for ‘a 20% reduction from solicitor/client costs for any lost cases’. Held: The agreement amounted to a contingency fee agreement which was unenforceable as being contrary to public policy. The court rejected the solicitors’ argument that the … Continue reading Aratra Potato Co Ltd v Taylor Joynson Garrett: 1995
