Citations: [1998] EWHC Admin 579 Links: Bailii Statutes: Local Government Finance Act 1992, Council tax (Alterations of Lists and Appeals) Regulations 1993 (1993 No 290) Jurisdiction: England and Wales Local Government, Rating Updated: 27 May 2022; Ref: scu.138700
Effective 1 Jan 1992 s 46 re valuation of assets of insurance long term business. Citations: Gazette 25-Mar-1992 Statutes: Finance Act 1990 46 (9) Jurisdiction: England and Wales Capital Gains Tax Updated: 16 August 2022; Ref: scu.80529
The wife charged the matrimonial home to Lloyds to secure the husband’s indebtedness. The husband subsequently agreed with Barclays for the indebtedness to be refinanced. The husband and an accomplice forged her signature on a transfer of the matrimonial home into joint names and on a remortgage. When Barclays pressed for repayment, the husband applied … Continue reading Castle Phillips Finance v Piddington: CA 1995
A payment made from an estate which had been settled overseas by means of a deed of variation was deemed to have been a payment by the settlor, and taxable as such. In interpreting a deeming provision, the court musty consider carefully as between whom and for what purposes the deeming was to take effect.Mrs … Continue reading Marshall (Inspector of Taxes) v Kerr: ChD 22 Jan 1992
The claimants sought to assert that land acquired under the 1841 Act reverted to them on its ceasing to be used for the purposes of a school. Lewison J summarised the evidence: ‘An analysis of the school registers for 1931 to 1947 shows that the children came from a variety of housing stock. Some came … Continue reading Fraser and Another v Canterbury Diocesan Board of Finance and Another: Chd 14 May 2003
The Court considered: ‘the meaning and effect of early close-out provisions in two cash settled put options granted by Lehman Brothers Finance S.A. with a guarantee from its ultimate parent company Lehman Brothers Holdings Inc., both of which incorporated, with similar (but not quite identical) additions and amendments, the 1992 ISDA Master Agreement.’ Judges: Briggs … Continue reading Anthracite Rated Investments (Jersey) Ltd v Lehman Brothers Finance Sa: ChD 15 Jul 2011
Land had been acquired by a deed under the 1841 Act, but had in 1995 ceased to be used as a school ‘for the education of children and adults of the labouring manufacturing and other poorer classes . . And for no other purpose ‘. Under the Act, the land would revert to the claimants … Continue reading Fraser and Another v Canterbury Diocesan Board of Finance and others: HL 27 Oct 2005
The court considered what was required to establish the tort of conversion. Held: Demand is not an essential precondition of the tort: what is required is an overt act of withholding possession from the true owner. Such an act may consist of a refusal to deliver up the chattel on demand, but it may be … Continue reading Mercantile Business Finance Ltd v Sibec Developments Ltd: QBD 1992
Where land had been acquired under the Act on trusts related specifically to the provision of education in accordance with a specified religion, the abandonment by the school of that purpose meant that the land reverted immediately to the original donor. It was clear that the trust established was not merely for educational purposes where … Continue reading Fraser and Another v Canterbury Diocesan Board of Finance: ChD 22 Feb 2000
The court was asked whether a transaction relating to goods between an exporter and the defendant, as a financier, associated with sales by the exporter to third-party purchasers, amounted to a true sale by the exporter to the defendant or was merely a loan by the defendant to the exporter secured on the goods or … Continue reading Welsh Development Agency v Export Finance Co Ltd: CA 1992
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
A proposed amendment allowing a reduction in length of employees’ share options within a company scheme was disapproved. The nature of such schemes required certainty as to the rights and reliefs granted, and this was in effect a rescission of the original scheme and replacement by a new one. Citations: Gazette 12-Feb-1992 Statutes: Finance Act … Continue reading Inland Revenue Commissioners v Europcopy Plc: ChD 12 Feb 1992
(Orse In re Pantmaenog Timber Co Ltd)The Receiver sought to use information obtained under section 236 (documents recovered from the directors’ solicitors) in disqualification proceedings. Held: The appeal succeeded. The Act had explicitly given the requisite powers to the receiver whether or not he was the liquidator. Nor was the purpose of the use restricted. … Continue reading Official Receiver v Wadge Rapps and Hunt (a firm) and another and two other actions: HL 31 Jul 2003
Land having been conveyed under the Act, and it no longer being needed as a school, it had to be decided to whom the land reverted. Held: The tracing of beneficiaries had to be in the basis under section 2, that the land had never been so conveyed. It would so have passed not as … Continue reading Rector of Wrington and The Bath and Wells Diocesan Board of Finance v Jenkinson and Others: ChD 26 Feb 2002
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
A grant of land was made under the 1841 Act in 1872 (after the 1870 Act) and the school had in 1874 been transferred to a school board under section 23 of the 1870 Act. The school closed permanently in 1992. The issue was whether reverter had occurred in 1874, with the result that the … Continue reading Fraser and Another v Canterbury Diocesan Board Of Finance (No 1): CA 24 Nov 2000
Orse Butler v Butler Failure to observe the proper procedures for service is not necessarily fatal to the lawfulness of a committal order. In each of the two appeals against committal orders comma the contemnor complained of non-compliance with the rules of service. In the first, the order had been served by the court rather … Continue reading M v P (Contempt of Court: Committal Order): CA 1992
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
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
Stay of execution pending an appeal to the House of Lords was granted where the case was arguable and the defendant would be ruined if called upon to pay the full amount. Older cases on such matters are of little use. Judges: Otton LJ Citations: Gazette 25-Nov-1992, [1992] 4 All ER 887 Jurisdiction: England and … Continue reading Linotype-Hell Finance Ltd v Baker: CA 25 Nov 1992
The chargor was a company which arranged with the chargee, a funding bank, that it should purchase equipment and let it on hire purchase to the chargor with permission to sub-lease to end users. The chargor charged to the chargee by way of security all the benefit of the terms of each of the specific … Continue reading In re Atlantic Computer Systems Plc: CA 1992
The ‘guidelines’ in Schedule 2 are usually regarded as of general application to the question of reasonableness under the 1977 Act. The effect of s13 which deals with exemption clauses, is to apply s3 inter alia to ‘no set off’ clauses. The reasonableness requirement must be satisfied in relation to the clause as a whole … Continue reading Stewart Gill Ltd v Horatio Myer and Co Ltd: CA 1992
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
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
An agreement between the parties for assignment or novation of a credit agreement, contained a ‘take out’ agreement (‘TOA’). The defendant began proceedings in California to rescind the agreement, and the claimants obtained summary judgement under the TOA and an injunction to prevent the defendants proceeding in California. The defendants appealed. There were allegations of … Continue reading National Westminster Bank v Utrecht-America Finance Company: CA 10 May 2001
The bank had obtained judgment in St Vincent to recover a loan. It now sought to register the judgment here for enforcement. The defendant wanted to argue that the judgment had been obtained by fraud, and to resist registration of the judgment. The bank said that to raise the objection, the defendant had first to … Continue reading Owens Bank Ltd v Bracco and Another (No2): HL 17 Jun 1992
The claimant wished to purchase an underlease from the first defendant. The claimant’s solicitors inquired of the second defendants, a firm of solicitors acting for the first defendant, whether any provisions in the headlease might affect the length of the underlease. The negative answer of the second defendants was a misrepresentation, which, following its purchase … Continue reading Gran Gelato Ltd v Richcliff (Group) Ltd: ChD 1992
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
The Respondent Trade Union, MSF presented a complaint under Section 189 of the Trade Union and Labour Relations (Consolidation) Act 1992 that the Appellant, Pearl Assurance Plc, had failed to consult with the Union in circumstances to which Section 188 of the Act applied. [1997] UKEAT 1162 – 96 – 2602 Bailii Trade Union and … Continue reading Pearl Assurance Plc v Manufacturing Science and Finance: EAT 26 Feb 1997
The Court was asked ‘whether, and if so, in what circumstances, an order or judgment of a foreign court . . in proceedings to adjust or set aside prior transactions, eg preferences or transactions at an undervalue, will be recognised and enforced in England. The appeals also raise the question whether enforcement may be effected … Continue reading Rubin and Another v Eurofinance Sa and Others: SC 24 Oct 2012
The House considered a petition by a holder of 25 of the 100 issued shares in the company against the majority shareholder. The petitioner, an ex-employee, had been taken into management and then given his shares and permitted to take 50% of the company’s profits and a salary. Later the respondent in negotiations with the … Continue reading O’Neill and Another v Phillips and Others; In re a Company (No 00709 of 1992): HL 20 May 1999
The appellants were a Northern Irish company, which had entered liquidation, and the liquidator of that company. The respondent was a finance house. The company entered into a ‘block discounting’ agreement, which involved assigning customer credit . .
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Appeal against finding of liability to pay council tax. Held: A Magistrates’ Court which is invited to make a liability order may be entitled to refuse to make such an order in a case where there has been a serious breach of the mandatory provisions of the Collection Regulations which has caused prejudice to the … Continue reading Hardy v Sefton Metropolitan Borough Council: Admn 27 Jul 2006
Whether the Property was a Class C exempt dwelling and not subject to Council Tax Judges: Swift J Citations: [2019] EWHC 3792 (Admin) Links: Bailii Statutes: Local Government Finance Act 1992 Jurisdiction: England and Wales Rating Updated: 06 December 2022; Ref: scu.651351
The taxpayer complained at being charged council tax as a resident of a house which he owned but had never occupied. Held: Actual residence was critical to the possibility of the charge. The Act recognised a difference btween a resident and an owner. The decision was flawed. Judges: Peter Gibson, Rix, Longmore LJJ Citations: [2004] … Continue reading Bennett, Regina (on the Application of) v Copeland Borough Council: CA 14 May 2004
Recoupment of school grant from support grant is expenditure by council. Citations: Times 16-Mar-1994 Statutes: Local Government Finance Act 1992 43-2 Jurisdiction: England and Wales Local Government Updated: 26 October 2022; Ref: scu.87978
Appeal by assessor against successful challenge to rebanding of domestic property for Council Tax. Judges: Lord Justice Clerk, Lord Bonomy, Lord Emslie Citations: [2011] ScotCS CSIH – 47 Links: Bailii Statutes: Local Government Finance Act 1992 Jurisdiction: Scotland Rating Updated: 15 September 2022; Ref: scu.441595
Appeal against a decision that a property was a house in multiple occupation for council tax purposes. Judges: Calvert Smith J Citations: [2010] EWHC 2921 (Admin), [2011] RVR 74 Links: Bailii Statutes: Local Government Finance Act 1992, Council Tax (Liability for Owners) Regulations 1992 2 Rating Updated: 27 August 2022; Ref: scu.426508
Responsibility for Council Tax Citations: [2010] EWCA Civ 1415, [2011] RVR 163 Links: Bailii Statutes: Local Government Finance Act 1992 6(2) Jurisdiction: England and Wales Rating Updated: 14 August 2022; Ref: scu.445044
Judges: Timothy Brennan QC DHCJ Citations: [2008] EWHC 2918 (Admin), [2009] RVR 90 Links: Bailii Statutes: Valuation and Community Charge Tribunals Regulations 1989, Local Government Finance Act 1992 6 Jurisdiction: England and Wales Rating Updated: 13 August 2022; Ref: scu.278332
The appellant said that the Valuation Tribunal had erred in law in determining that he was liable for Council Tax on a property. Judges: Langstaff J Citations: [2009] EWHC 2179 (Admin), [2009] RA 334 Links: Bailii Statutes: Local Government Finance Act 1992 8, Council Tax (Liability for Owners) Regulations 1992 Jurisdiction: England and Wales Rating … Continue reading Watts v Preston City Council: Admn 27 Apr 2009
The council tax payers sought to reduce the banding for his house saying that it was adversely affected in value by being located so close to the motorway as to be affected by noise. Held: The House of Lords decision in Addis had been reversed by the 1988 Act, and ‘it would seem to me … Continue reading Chilton-Merryweather v Hunt and others: CA 19 Sep 2008
Judges: Mitting J Citations: [2008] EWHC 2013 (Admin) Links: Bailii Statutes: Local Government Finance Act 1992 6(2) Jurisdiction: England and Wales Rating Updated: 19 July 2022; Ref: scu.272813
The taxpayer owned a cottage where he now lived in retirement. He had been a headmaster at a public school, and had been required to live in the house provided. He sought to assert that the school house had been his main residence and that he was liable to pay council tax only at the … Continue reading Williams v Horsham District Council: CA 21 Jan 2004
The resident owned a house but lived elsewhere, visiting the cottage only occasionally, and not staying overnight. He paid full council tax at first but then sought a rebate under the Act. Held: The tribunal had exaggerated the importance of the fact that his wife lived elsewhere and that he did not stay overnight. They … Continue reading Williams v Horsham District Council: Admn 26 Jun 2003
The appellant sought to challenge rating entries in the non-domestic rating list, by way of judicial review. The application was out of time, but proceeded as a substantial review. The applicant said the entries were incurably defective in that they misdescribed the properties. Domestic properties could be in the list if used for short stay … Continue reading Curzon Berkeley Ltd, Regina (on Application of) v Bliss (Valuation Officer, London Westminster Group Inland Revenue): Admn 19 Dec 2001
The applicant challenged a refusal to enter the property in the lists as a nursing home. It was no longer registered as such, but had been; that it was not necessary for it to be registered to be entitled to a 50% discount on Council Tax. Held: Discount was allowable under section 11. For the … Continue reading Bogdal v Kingston Upon Hull City Council: Admn 9 Feb 1998
Challenge to decision that the owner was liable for council tax. Judges: Edis J Citations: [2016] EWHC 1839 (Admin) Links: Bailii Statutes: Local Government Finance Act 1992 Jurisdiction: England and Wales Rating Updated: 22 May 2022; Ref: scu.567654
Only one offence of Councillor failing to disclose Community Charge arrears on vote. Citations: Times 08-Jun-1995 Statutes: Local Government Finance Act 1992 106-2 Local Government Updated: 19 May 2022; Ref: scu.79992
Where legislation had been passed after proceedings had commenced and which made proceedings against a government authority unnecessary, it was wrong to award indemnity costs the applicant. Citations: Times 28-May-1993 Statutes: Finance Act 1991, Finance Act 1992 Costs Updated: 09 April 2022; Ref: scu.86425
Judges: Ter Haar QC DHCJ Citations: [2017] EWHC 1933 (Admin) Links: Bailii Statutes: Local Government Finance Act 1992 1 Jurisdiction: England and Wales Rating Updated: 28 March 2022; Ref: scu.591230
Entitlement to a student’s exemption from liability to council tax. [2019] EWCA Civ 19 Bailii Local Government Finance Act 1992 1(1), Council Tax (Discount Disregards) Order 1992 England and Wales Rating Updated: 22 January 2022; Ref: scu.632654
Blake J [2015] EWHC 3193 (Admin) Bailii Local Government Finance Act 1992 13A, Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Local Government, Rating Updated: 05 January 2022; Ref: scu.554428
SIC Procedures Manual – On 28 February 2015, Mr Codona asked Glasgow City Council (the Council) for information from its procedures manual or similar documents relating to the Council’s implementation of its obligations under specified parts and sections of the Local Government Finance Act 1992. The Council informed Mr Codona that it was not obliged … Continue reading Codona and Glasgow City Council: SIC 1 Jul 2015
Whether living accommodation, involving no ‘business’ element, can constitute a chargeable ‘dwelling’ for the purposes of liability to council tax under Part 1 of the Local Government Finance Act 1992 Mr Justice Fordham [2021] EWHC 659 (Admin) Bailii Local Government Finance Act 1992 England and Wales Rating Updated: 22 December 2021; Ref: scu.670274
The defendant local authority had introduced a Council Tax Reduction scheme which purported to restrict concessions to thosewho had lived within the area for the previous two years. The claimants sought permission to judicially review the scheme as unlawful and discriminatory. Held: Review was granted. The scheme was unlawful. Hickinbottom J [2014] EWHC 2617 (Admin), … Continue reading Winder and Others, Regina (on The Application of) v The Equality and Human Rights Commission: Admn 30 Jul 2014
The claimant exercised the right of statutory appeal against the withdrawal of the empty property discount for Council Tax for a house. Lloyd-Jones J [2007] EWHC 1885 (Admin) Bailii Local Government Finance Act 1992 England and Wales Rating Updated: 02 November 2021; Ref: scu.258792
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
The taxpayer had successfully challenged the entry of his houseboat in the rating list at the Valuation Tribunal, but this had been re-instated at first instance. He said that the boat, as a registered seagoing vessel was not a houseboat, and that he occupied only a tidal fore and aft mooring protected by a pit. … Continue reading Reeves (Listing Officer) v Northrop: CA 17 Apr 2013
The council sought to enforce payment of arrears of council tax. The company responded that proceedings had not been begun in time. The company contended that time ran from the day when the council set the precept. The regulations said that time ran from the date of service of the notification of liability served on … Continue reading Regentford Ltd v Thanet District Council: Admn 18 Feb 2004
The claimants complained that the receivers appointed by the bank had failed to get the best price for properties charged to the bank and sold, in that they had failed to obtain planning permissions which would have increased the values of the properties. Held: The court was being asked ‘whether the express appointment in the … Continue reading Silven Properties Ltd and Another v Royal Bank of Scotland Plc and Others: CA 21 Oct 2003
This case is about the taxation of capital gains of groups of companies under the Taxation of Chargeable Gains Act 1992 (the 1992 Act). The appeal turns on the construction of section 177A of and Schedule 7A to the 1992 Act. Those provisions place restrictions on the set-off of ‘pre-entry losses.’ They were inserted in … Continue reading Prizedome Ltd and Another v Revenue and Customs: CA 12 Mar 2009
A prenuptial agreement had been signed on the eve of marriage without advice or disclosure and without allowance for arrival of children. Coleridge J also considered the use of documents recovered by a party by unauthorised or improper means. He said: ‘The use of Hildebrand documents in English ancillary relief proceedings is perfectly permissible subject … Continue reading J v V (Disclosure: Offshore Corporations): FD 2003
Income tax – 100% relief for expenditure on qualifying film – s 42 Finance (No 2) Act 1992 and s 48 Finance (No 2) Act 1997 – delay in obtaining certificate as to status of film – whether claim made out of time – alternative claim for subsequent year under s 140 Income Tax (Trading … Continue reading Innvotec 6 Llp v Revenue and Customs (Income Tax/Corporation Tax : Relief for Expenditure On Qualifying Film): FTTTx 28 Jan 2019
The appellant had contracted to provide office accomodation to the defendant. The air conditioning did not work and there were other defects. The appellant now challenged a finding of liability and that its contract terms which were said to totally exclude liability were unfair under the 1977 Act. Held: The appeal succeeded. Alternative remedies would … Continue reading Regus (UK) Ltd v Epcot Solutions Ltd: CA 15 Apr 2008
The appellant challenged a decision of the Valuation Tribunal. The Council responded that as an appeal of fact it was not allowed. Judges: Tim Corner QC Citations: [2008] EWHC 3212 (Admin), [2009] RVR 138 Links: Bailii Statutes: Valuation and Community Charge Tribunals Regulations 1989 32, Local Government Finance Act of 1992 Jurisdiction: England and Wales … Continue reading Pogonowska, Regina (on the Application of) v London Borough of Camden: Admn 5 Nov 2008
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 claimant bank said that it had been induced to create very substantial lending facilities by fraudulent misrepresentation by the defendants. They now appealed against findings that England was not clearly or distinctly the appropriate forum for resolution of VTB’s tort claims, and nor that there was a proper basis for piercing the corporate veil. … Continue reading VTB Capital Plc v Nutritek International Corp and Others: SC 6 Feb 2013
FTTTx FILMS – Relief for expenditure on production – Deferments – Unconditional obligation to pay – Contracts between production company and individual members of production team – Claim for relief by Partnership – Deferred amounts payable to cast and crew as and when exploitation income was received from sales agent – No exploitation income received … Continue reading Alchemist (Devil’s Gate) Film Partnership v Revenue and Customs: FTTTx 5 Oct 2012
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
The Alexander T, owned by the appellant and insured by the respondents was a total loss. The insurers resisted payment, the appellant came to allege improperly, and the parties had settled the claim on full payment under a Tomlin Order. The owners later began proceedings in Greece claiming what the defendants said were the same … Continue reading Starlight Shipping Co v Allianz Marine and Aviation Versicherungs Ag and Others: CA 20 Dec 2012
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
The taxpayer sought capital gains tax relief of a loan to a business. Held: To succeed in his claim the taxpayer had to establish that the indebtedness created was to be used entirely to serve the borrower’s business. Judges: The Honourable Mr Justice Patten Citations: [2004] EWHC 1596 (Ch), Times 22-Jul-2004 Links: Bailii Statutes: Taxation … Continue reading David Robson v Eric Mitchell (HM Inspector of Taxes): ChD 8 Jul 2004
The Council had provided financial assistance for the care of the claimant’s father before his death in a residential home. Those costs were in part recoverable as a civil debt. His father had given him the house by deed of gift. The regulations provided that the father was to be treated as still possessing property … Continue reading Regina (on the Application of the Personal Representatives of Christopher Beeson) v Dorset County Council and Another: QBD 30 Nov 2001
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
The defendants appealed against confiscation orders made after a finding that they had been involved (separately) in the smuggling of tobacco, suggesting a conflict between the 1992 Regulations and the Directive. Held: The appeals variously failed and succeeded according to their facts. A person obtains a pecuniary advantage by evading duty or VAT even though … Continue reading White and Others v Regina: CACD 5 May 2010
Dyson J set out the principles applicable in establishing a pleading of commercial duress: (i) Economic pressure can amount to duress, provided it may be characterised as illegitimate and has constituted a ‘but for’ cause inducing the claimant to enter into the relevant contract or to make a payment. See Mance J in S.L. Huyton … Continue reading DSND Subsea Ltd v Petroleum Geo Services Asa: TCC 28 Jul 2000
The tenant had the option to take a further lease on giving written notice of their desire ‘if it shall have . . performed and observed the several stipulations on its part to be performed and observed up to the date of [the notice]’. The question was whether the clause required the reading that past … Continue reading Bass Holdings Ltd v Morton Music Ltd: CA 1987
The company had incurred capital expenditure in machinery and plant for trading before 1972. The 1975 Act prevented them claiming the expenditure as losses, and they sought to carry them forward to 1973 when additional claims were possible. The Revenue said that the allowances had to be claimed in the periods incurred. Held: The Crown’s … Continue reading Elliss v BP Oil Northern Ireland Refinery Ltd: CA 1987
VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION – Whether criminal charge – Whether Magna … Continue reading Davidson v Revenue and Customs: Excs 25 Jul 2008
Saad Investments was a Cayman Islands company in liquidation. The liquidator brought an action here, but the defendant sought a stay saying that another forum was clearly more appropriate. Shares in Saudi banks were said to be held in trust for the company, but Saudi law would not recognise such trusts. The shares had been … Continue reading Akers and Others v Samba Financial Group: SC 1 Feb 2017
The petitioner sought for relief from alleged prejudicial conduct by the respondents in the management of the company. Judges: John Randall QC Citations: [2005] EWHC 2717 (Ch) Links: Bailii Statutes: Companies Act 1985 Jurisdiction: England and Wales Citing: Cited – Re Nuneaton Borough AFC Ltd (No 2) 1991 . . Cited – Profinance Trust SA … Continue reading Allmark v Ervel Curt Burnham, Distinct Services Ltd: ChD 30 Nov 2005
The claimant alleged that the defendants had funded the purchase of various properties by secret and unlawful commissions taken by them whilst in power in Pakistan. They sought to recover the proceeds. They now sought permission to serve proceedings on the defendant companies abroad, outside a Lugano Convention country. Held: The claim should proced. ‘There … Continue reading Islamic Republic of Pakistan v Zardari and others: ComC 6 Oct 2006
The appellant had transferred his property with the intention that it should be subject to a right on his part to repurchase it. He now said the sale was in practice merely a charge. Held: The appeal failed. The legal nature of the transaction was in accordance with the form of the transaction and did … Continue reading Dutton and Another v Davis and Another: CA 4 May 2006
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
The defendant appealed his conviction for murder, saying that his defence of provocation should have been left for the jury. Held: Not following Luc, it was open to admit relevant evidence on the defendant’s capacity for self-control. Having said it was admissible, what would have been its effect? The court could not decide that, and … Continue reading Regina v Parker: CACD 25 Feb 1997
Under s247 of the 1988 Act, a company paying dividends to a parent company need not withhold ACT. This option was not offered where either subsidiary or parent was not UK resident until the decision in Hoechst which found the restriction contrary to European law. The Revenue now appealed a decision allowing recovery of the … Continue reading Pirelli Cable Holding Nv and others v Inland Revenue: HL 8 Feb 2006
The applicant challenged the exercise of a power of sale under a mortgage, saying that the mortgagee’s purposes included purposes not those under the mortgage. The parties had been involved in an attempted development of a penthouse. Held: The power was validly exercised. Provided the recovery of the sums for which the security was given … Continue reading Meretz Investments Nv and Another v ACP Ltd and others: ChD 30 Jan 2006
VDT VALUE ADDED TAX – input tax -Appellant made exempt supplies of finance (the sale of securities) outside the member states with a right to recovery of input tax (specified supplies) as well as taxable and exempt supplies – no goods or services supplied to the Appellant were used exclusively in making specified supplies – … Continue reading National Provident Institution v Customs and Excise: VDT 18 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
The claimant alleged infringement of its copyright in a software system which dealt with airline reservations. It was not said that any code had been copied, but merely that an express requirement of the defendant ordering the system was that it should appear similar to the claimant’s system; it should have its look and feel. … Continue reading Navitaire Inc v Easyjet Airline Co and Another: ChD 30 Jul 2004
Mrs Nolan had been employed at a US airbase. When it closed, and she was made redundant, she complained that the appellant had not consulted properly on the redundancies. The US denied that it had responsibility to consult, and now appealed. Held: The appeal failed (Lord Carnworth dissenting). That the exact situation might not have … Continue reading The United States of America v Nolan: SC 21 Oct 2015
SCIT INCOME TAX – Anti-Avoidance – Relevant discounted security – Loss on gift to wife – Subscription for security and gift part of scheme to produce loss – Avoidance not the Appellant’s sole purpose in subscribing – Ramsay (1982), Westmoreland (2003) and Arrowtown (2003) considered – FA 1996, Sch 13, para 2 – Appeal allowed … Continue reading Campbell v Inland Revenue Commissioners: SCIT 6 Jul 2004
The claimant music producer and songwriter had entered into a publishers agreement with the defendant, agreeing to work for it. He now sought to be free to work for another company. The factual background was unclear, and the contract documentation self contradictory as to its term. Held: The court had first to try to read … Continue reading Taylor v Rive Droite Music Ltd: ChD 6 Jul 2004
The husband and wife had signed a bank mandate allowing the bank to act upon the authorisation of either of them. The wife complained that the bank should not be able to recover from her any sums expended by the husband. Held: The mandate extended to all borrowings on the joint account and without limit. … Continue reading Sandra Estelle Fielding v The Royal Bank of Scotland Plc: CA 11 Feb 2004
The taxpayer company employed a subsidiary company through which it conducted its trade in land. It then sought to represent the profits from that subsidiary within its own accounts as trading profits for corporation tax purposes. The commissioner viewed the arrangement as window dressing to maximise claims of expenditure against income. Held: The rule required … Continue reading New Angel Court Ltd v Adam (Inspector of Taxes): ChD 25 Jul 2003
The applicant had been refused a licence to operate within the farmer’s market. It sought judicial review of the rejection, but the respondent argued that it was a private company not susceptible to review. Held: The decisions of the Farmers Market were open to judicial review. The farmers markets were held on publicly owned land … Continue reading Hampshire County Council v Beer (T/A Hammer Trout Farm); Regina (Beer) v Hampshire Farmers’ Market Ltd: CA 21 Jul 2003