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Acts

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Inland Revenue Commissioners v Herd: HL 17 Jun 1993

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

Wicks v Firth (Inspector of Taxes); Johnson v Firth: CA 1981

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

Regina v Inland Revenue Commissioners, Ex Parte Davis Frankel and Mead (A Firm): QBD 11 Jul 2000

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

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

Payne (Inspector of Taxes) v Barratt Developments (Luton) Ltd: HL 13 Dec 1984

HL Corporation tax – Stock relief – Whether available to builder on stock of houses and flats received from purchasers in part satisfaction of price of new houses, such houses and flats being sold on in existing state – Whether relief excluded for site of house or merely for its unbuilt-on-garden – Finance Act 1976, … Continue reading Payne (Inspector of Taxes) v Barratt Developments (Luton) Ltd: HL 13 Dec 1984

Wicks v Firth (Inspector of Taxes): HL 16 Dec 1982

Income tax – Schedule E – Benefits – Higher paid employees – Educational awards to children – Whether assessable as benefits to employees – Whether Benefits exempt as scholarship income – Finance Act 1976, 5 61, Income and Corporation Taxes Act 1970, s 75. [1983] 1 All ER 151, [1982] UKHL TC – 56 – … Continue reading Wicks v Firth (Inspector of Taxes): HL 16 Dec 1982

Weston v Garnett (HM Inspector of Taxes): CA 16 Jun 2005

Convertible loan notes had been issued as a channel for future gains. Held: The loan notes were not a normal commercial loan as defined in Schedule 18 to the 1988 Act, and therefore did not fall within the section so as to allow qualification for exemption from liability to tax. The conditions relating to ‘normal … Continue reading Weston v Garnett (HM Inspector of Taxes): CA 16 Jun 2005

Regina v Inland Revenue Commissioners ex parte Rossminster Ltd: HL 13 Dec 1979

The House considered the power of an officer of the Board of Inland Revenue to seize and remove materials found on premises which a warrant obtained on application to the Common Serjeant authorised him to enter and search; but where the source of the power limited the power of seizure and removal to things ‘which … Continue reading Regina v Inland Revenue Commissioners ex parte Rossminster Ltd: HL 13 Dec 1979

Re Harrington Motor Co Ltd, Ex parte Chaplin: 1928

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

Hood’s Trustees v Southern Union General Insurance Company of Australasia Ltd: 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

Bradley v Eagle Star Insurance Co Ltd: HL 1989

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

Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009

Mutual Knowledge admissible to construe contract The parties had entered into a development contract in respect of a site in Wandsworth, under which balancing compensation was to be paid. They disagreed as to its calculation. Persimmon sought rectification to reflect the negotiations. Held: The appeal succeeded. There were difficulties in construing the contract. The contract … Continue reading Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009

Picton Jones and Co v Arcadia Developments: 1989

The plaintiff chartered surveyors agreed to act in the purchase of amusement arcades, on the basis that their fees would be payable ‘in the event of ultimate success.’ The work involved applications for gaming licences and planning permissions. The work was successful, but the defendants would not pay the bill, saying the agreement was champertous … Continue reading Picton Jones and Co v Arcadia Developments: 1989

Wood v Capita Insurance Services Ltd: SC 29 Mar 2017

Construction of term of contract for the sale and purchase of the entire issued share capital of a company. Held: The appeal was dismissed: ‘the SPA may have become a poor bargain, as it appears that it did not notify the sellers of a warranty claim within two years of Completion. But it is not … Continue reading Wood v Capita Insurance Services Ltd: SC 29 Mar 2017

W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

DA and Others, Regina (on The Application of) v Secretary of State for Work and Pensions: SC 15 May 2019

Several lone parents challenged the benefits cap, saying that it was discriminatory. Held: (Hale, Kerr LL dissenting) The parents’ appeals failed. The legislation had a clear impact on lone parents and their children. The intention was to encourage claimants back into work. It was said that thus contradicted the other policy of providing no free … Continue reading DA and Others, Regina (on The Application of) v Secretary of State for Work and Pensions: SC 15 May 2019

Gaines-Cooper v HM Revenue and Customs: ChD 13 Nov 2007

The parties disputed the domicile of the tax-payer. He had a domicile of origin in the UK, but asserted that he had acquired a domicile of choice in the Seychelles. The Special Commissioners had allowed, in assessing the domicile at any time, of evidence of later events. Held: The taxpayer’s appeal failed. The Commissioners could … Continue reading Gaines-Cooper v HM Revenue and Customs: ChD 13 Nov 2007

Security Trust Co v The Royal Bank of Canada: PC 1 Dec 1975

(Bahamas) A company, Fisher agreed to buy land with part of the purchase price to be paid by a fixed date and the balance secured by a mortgage to the vendor. A conveyance and a mortgage were duly executed and held in escrow pending payment of the agreed proportion of the price. Fisher failed to … Continue reading Security Trust Co v The Royal Bank of Canada: PC 1 Dec 1975

LB Holdings Intermediate 2 Ltd, The Joint Administrators of v Lehman Brothers International (Europe), The Joint Administrators of and Others: SC 17 May 2017

In the course of the insolvent administration of the bank, substantial additional sums were received. Parties appealed against some orders made on the application to court for directions as to what was to be done with the surplus. Held: The Court considered the so called waterfall of distributions made on liquidation which proved to be … Continue reading LB Holdings Intermediate 2 Ltd, The Joint Administrators of v Lehman Brothers International (Europe), The Joint Administrators of and Others: SC 17 May 2017

Airtours Holidays Transport Ltd v Revenue and Customs: SC 11 May 2016

The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by Airtours. Held: The appeal was dismissed (Clarke and Carnwath LL dissenting) For the VAT to … Continue reading Airtours Holidays Transport Ltd v Revenue and Customs: SC 11 May 2016

Kay and Another v London Borough of Lambeth and others; Leeds City Council v Price and others and others: HL 8 Mar 2006

In each case the local authority sought to recover possession of its own land. In the Lambeth case, they asserted this right as against an overstaying former tenant, and in the Leeds case as against gypsies. In each case the occupiers said that the recovery of possession interfered with their right respect for their family … Continue reading Kay and Another v London Borough of Lambeth and others; Leeds City Council v Price and others and others: HL 8 Mar 2006

UKI (Kingsway) Ltd v Westminster City Council: SC 17 Dec 2018

Short issue as to the requirements for valid ‘service’ of a completion notice so as to bring a newly completed building within liability for non-domestic rates. The notice had been served by email where no statutory authority existed for this. Held: The LA’s appeal succeeded. ‘Against the background of the detailed scheme established by or … Continue reading UKI (Kingsway) Ltd v Westminster City Council: SC 17 Dec 2018

Credit Suisse v Allerdale Borough Council: CA 20 May 1996

Builder’s Guarantee Ultra Vires LA The council set out to provide a swimming pool using powers under s.19 of the 1976 Act. Purporting to use powers under s.111 of the 1972 Act, it set up a company to develop a site by building a leisure pool and time-share units, with a view to selling the … Continue reading Credit Suisse v Allerdale Borough Council: CA 20 May 1996

National Westminster Bank plc v Spectrum Plus Limited and others: HL 30 Jun 2005

Former HL decision in Siebe Gorman overruled The company had become insolvent. The bank had a debenture and claimed that its charge over the book debts had become a fixed charge. The preferential creditors said that the charge was a floating charge and that they took priority. Held: The appeal was allowed. The debenture, although … Continue reading National Westminster Bank plc v Spectrum Plus Limited and others: HL 30 Jun 2005

Regina v Central Valuation Officer and another ex parte Edison First Power Limited: HL 10 Apr 2003

Powergen sold a property to Edison. Powergen had paid rates under a separate statutory rating regime, and paid an additional thirteen million pounds under an apportionment. Edison later complained that in being rated itself, the authorities had collected rates twice for the same property. It challenged the legality of the order under which the rates … Continue reading Regina v Central Valuation Officer and another ex parte Edison First Power Limited: HL 10 Apr 2003

Fiona Trust and Holding Corporation and others v Privalov and others: CA 24 Jan 2007

The court was asked whether when contracts have been induced by bribery and have been rescinded on discovery of the bribery, that constitutes a dispute which can be determined by arbitration in the context of a common form of arbitration clause. Held: a dispute whether the contract can be set aside or rescinded for alleged … Continue reading Fiona Trust and Holding Corporation and others v Privalov and others: CA 24 Jan 2007

Office of Fair Trading v Abbey National Plc and seven Others: ComC 24 Apr 2008

The Office sought a declaration that the respondent and other banks were subject to the provisions of the Regulations in their imposition of bank charges to customer accounts, and in particular as to the imposition of penalties or charges for the breach of the overdraft limits. Held: The relevant terms were not exempt from assessment … Continue reading Office of Fair Trading v Abbey National Plc and seven Others: ComC 24 Apr 2008

Braganza v BP Shipping Ltd: SC 18 Mar 2015

The claimant’s husband had been lost from the defendant’s ship at sea. The defendant had contracted to pay compensation unless the loss was by suicide. They so determined. The court was now asked whether that was a permissible conclusion in the circumstances: ‘This case raises two inter-linked questions of principle, one general and one particular. … Continue reading Braganza v BP Shipping Ltd: SC 18 Mar 2015

Downs and Another v Chappell and Another: CA 3 Apr 1996

The plaintiffs had suceeded in variously establishing claims in deceit and negligence, but now appealed against the finding that no damages had flowed from the wrongs. They had been sold a business on the basis of incorrect figures. Held: Where a plaintiff has been induced to enter into a transaction by a misrepresentation, whether fraudulent … Continue reading Downs and Another v Chappell and Another: CA 3 Apr 1996

Miller v Miller; McFarlane v McFarlane: HL 24 May 2006

Fairness on Division of Family Capital The House faced the question of how to achieve fairness in the division of property following a divorce. In the one case there were substantial assets but a short marriage, and in the other a high income, but low capital. Held: The 1973 Act gives only limited guidance on … Continue reading Miller v Miller; McFarlane v McFarlane: HL 24 May 2006

Investors Compensation Scheme Ltd v West Bromwich Building Society: HL 19 Jun 1997

Account taken of circumstances wihout ambiguity The respondent gave advice on home income plans. The individual claimants had assigned their initial claims to the scheme, but later sought also to have their mortgages in favour of the respondent set aside. Held: Investors having once assigned their causes of action to the ICS, could not later … Continue reading Investors Compensation Scheme Ltd v West Bromwich Building Society: HL 19 Jun 1997

Armstrong v Onyearu and Another: CA 11 Apr 2017

Exoneration of partner’s equity on insolvency The court considered the equity of exoneration, where property jointly owned by A and B is charged to secure the debts of B only, A is or may be entitled to a charge over B’s share of the property to the extent that B’s debts are paid out of … Continue reading Armstrong v Onyearu and Another: CA 11 Apr 2017

Gold Harp Properties Ltd v Macleod and Others: CA 29 Jul 2014

The company appealed against an order re-instating to the register leases which the company said it had forfeited for non-payment of rent. After the forfeiture, the landlord had granted new leases. It appealed saying that exceptional circumstances existed to justify the non-rectification, and that the judge had erred in giving the revived leases priority. Held: … Continue reading Gold Harp Properties Ltd v Macleod and Others: CA 29 Jul 2014

North Somerset District Council v Honda Motor Europe Ltd and Others: QBD 2 Jul 2010

Deleayed Rates Claims Service made them Defective The council claimed that the defendants were liable for business rates. The defendants said that the notices were defective in not having been served ‘as soon as practicable’, and further that they should not be enforced since the delay had created substantial prejudice. The Council challenged the correctness … Continue reading North Somerset District Council v Honda Motor Europe Ltd and Others: QBD 2 Jul 2010

Regina v Lancaster: CACD 2 Mar 2010

Whether Ommission Significant on Benefits Claim The defendant appealed against his conviction for false accounting. He had been claiming council tax benefit and housing benefit, but had failed to notify the council of a change in his circumstances. Held: The appeal failed. The court considered that the phrase ‘omits a material particular’ in the section … Continue reading Regina v Lancaster: CACD 2 Mar 2010

Barclays Bank Plc v Weeks Legg and Dean (a Firm); Barclays Bank Plc v Lougher and Others; Barclays Bank Plc v Hopkin John and Co: CA 21 May 1998

The defendant solicitors had each acted for banks in completing charges over property. They had given the standard agreed form of undertaking to secure a good and marketable title, and the banks now alleged that they were in breach because undisclosed covenants variously restricted future development of the land. Held: The standard solicitor’s undertaking to … Continue reading Barclays Bank Plc v Weeks Legg and Dean (a Firm); Barclays Bank Plc v Lougher and Others; Barclays Bank Plc v Hopkin John and Co: CA 21 May 1998

Scottish Widows Plc v Revenue and Customs: SC 6 Jul 2011

The taxpayer insurance company had transferred sums from accounts designated as Capital Reserves. The Revenue said that these were properly part of the profit and loss accounts for the respective tax years, and chargeable receipts. Held: The Revenue’s cross appeal succeeded. As a life assurance company, the amounts to be taken into account in computing … Continue reading Scottish Widows Plc v Revenue and Customs: SC 6 Jul 2011

Wilson v Josephine Coll (Listing Officer): Admn 13 Oct 2011

The land owners challenged the re-appearance of their empty and disrepaired dweliinghouse in the valuation list. It had been exempt for twelve months. The appellanat said that the appeal property was not a hereditament as it was not in reasonable repair. The officer submitted that the question of whether a property continues to be a … Continue reading Wilson v Josephine Coll (Listing Officer): Admn 13 Oct 2011

Adamson, Regina (on The Application of) v Kirklees Metropolitan Borough Council: CA 18 Feb 2020

Appropriation was not in sufficient form The claimants had challenged an order supporting the decision of the Council to use their allotments for a new primary school, saying that the land had be appropriated as allotment land, and that therefore the consent of the minister was needed. Held: The appeal failed. The use of the … Continue reading Adamson, Regina (on The Application of) v Kirklees Metropolitan Borough Council: CA 18 Feb 2020

Post Office v Norwich Union Fire Insurance Society Ltd: CA 1967

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