The plaintiffs had paid deposits for apartments which were to be built. After the developer became insolvent the plaintiffs sought recovery of the deposits, saying they had a lien which preceded the claims of chargees. Held: The one appeal failed and another succeeded. ‘the circumstances in which a purchaser’s lien will arise are not limited … Continue reading Chattey and Another v Farndale Holdings Inc and others: CA 11 Oct 1996
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
The objector sought leave to appeal. He had objected to spending on a war memorial. The district auditor when declining to intervene had given his reasons. The claimant objected that he should have waited before giving those reasons. Held: Either the reasons were validly delivered in which case the objection failed, or they were not … Continue reading Regina v District Auditor, Gateshead ex parte Judge P: CA 8 Nov 1996
Citations: [1996] EWCA Civ 697 Jurisdiction: England and Wales Litigation Practice, Costs Updated: 31 October 2022; Ref: scu.140564
A dishonest failure to register for VAT is caught by the penalty provisions as ‘any act’. Citations: Times 15-Aug-1996 Statutes: Finance Act 1985 13(1) Jurisdiction: England and Wales VAT, Taxes Management Updated: 31 October 2022; Ref: scu.79400
Time share lettings are not rights in rem. UK consumer law applies to loans made for their purchase, and UK banks are liable for misrepresentations made by foreign companies if they are providing the finance. Judges: Morris Ward, Potter LJJ Citations: Times 18-Nov-1996, Gazette 12-Feb-1997, [1996] EWCA Civ 847, [1999] QB 1, [1997] CLC 391, … Continue reading Jarrett v Barclays Bank Plc, Royal Bank of Scotland Plc and Jones v First National Bank Plc and Peacock v First National Bank Plc: CA 31 Oct 1996
A Church of England Assistant Curate is not an employee, but rather a holder of an ecclesiastical office. There is a presumption that ministers of religion were office-holders who did not serve under a contract of employment. Accordingly he is not entitled to claim to have been unfairly dismissed under the legislation. Mummery LJ said: … Continue reading Reverend Doctor A B Coker v Diocese of Southwark; Bishop of Southwark and Diocesan Board of Finance: CA 11 Jul 1997
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 heard an appeal as to a point of principle and practice in relation to the granting of freezing orders in aid of the process of execution of an arbitration award. Judges: Ward, Tomlinson LJJ Citations: [2011] EWCA Civ 1040, [2011] ArbLR 29, [2012] 1 Lloyd’s Rep 6, [2012] 1 All ER (Comm) 223, … Continue reading Mobile Telesystems Finance Sa v Nomihold Securities Inc: CA 1 Sep 2011
The court considered how the losses of the insolvent company were to be distributed as between secured creditors and preferential creditors, given the terms of the applicable trust deed. Held: The court considered the interpretations of the deed, looking at the ‘landscape of the instrument as a whole’ and interpretations given. The Court emphasised the … Continue reading Sigma Finance Corporation, Re; (in administrative receivership): SC 29 Oct 2009
The re-insurers appealed against a finding that they were liable to make payment under a contract which required them to pay ‘sums actually paid.’ They said that the company having become insolvent, no payment would in fact be made. Held: The contract had to be construed as a whole. Under the contract, the sum became … Continue reading Charter Reinsurance Co Ltd v Fagan and Others: HL 24 May 1996
The solicitor, acting in a land purchase transaction for his lay client and the plaintiff, had unwittingly misled the claimant by telling the claimant that the purchasers were providing the balance of the purchase price themselves without recourse to further borrowing when he knew that they were using an overdraft to obtain further funding. The … Continue reading Mothew (T/a Stapley and Co) v Bristol and West Building Society: CA 24 Jul 1996
The respondent had operated a restaurant through a limited company. The commissioners issued notices of assessments and penalties against the company, now in liquidation, and the defendant, on the basis that the company had consistently under-reported its takings. The commissioners appealed a decision setting aside the notices. The argument was as to whether notices had … Continue reading The Commissioners of Customs And Excise v Bassimeh: CA 20 Nov 1996
The court said that the representation of a litigant in person by a charging non-professional must be only exceptional. Lord Woolf MR, Waite, Waller LJJ Times 01-Jan-1997, [1997] 1 FLR 724, [1996] EWCA Civ 1341, [1997] Fam Law 403, [1997] 2 FCR 217 Bailii Courts and Legal Services Act 1990 17 18 28 England and … Continue reading D v S (Rights of Audience); In re and Application by Dr Pelling: CA 18 Dec 1996
A charging order was made in 1982 to secure pounds 20,000 under a judgment given in 1979. The judgment creditor did not seek to enforce the charging order until almost 12 years had elapsed since the making of the charging order. An order for possession was made so as to enforce the order. The debtor … Continue reading Ezekiel v Orakpo: CA 16 Sep 1996
The parties entered into a written contract for the sale of land which, in error, provided for completion on a Sunday. The parties varied the date to the Friday but did not execute a new contract which would comply with section 2(1) of the 1989 Act. Time was not initially of the essence of the … Continue reading McCausland and Another v Duncan Lawrie Ltd and Another: CA 18 Jun 1996
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The appellant challenged a finding that the recycled material it produced was subject to Landfill Tax. The company took waste material. Unrecycleable material was used as landfill, and the tax paid. Other material was recycled, and sold on. The landfill company also bought some of this material for use in road making and landscaping. The … Continue reading Commissioners of Customs and Excise v Parkwood Landfill Limited: CA 28 Nov 2002
Tax Avoidance – Income Tax – Loss Determination On Disposal of Gilt Strips – paragraph 14A Schedule 13 Finance Act 1996 – grant of option to trustee followed by assignment of option to a third party purchaser – whether the concept of ‘loss’ pursuant to para 14A(1) is a ‘commercial’ or ‘legal’ concept – whether … Continue reading Timothy Watts v Revenue and Customs: FTTTx 7 Nov 2022
Sir Mark Potter gave guidance on the acceptance of McKenzie Friends as advocates: ‘A court may grant an unqualified person a right of audience in exceptional circumstances only and only after careful consideration (D v S (Rights of Audience) [1997] 1 FLR 724, Milne v Kennedy and Others [1999] TLR 106, Paragon Finance PLC v … Continue reading Guidance (McKenzie Friends): 2005
The fact that waste deposited, was yet capable of being recycled, did not of itself prevent its deposit being subject to landfill tax. The local authority took waste highways material to the respondent’s landfill site. Some was capable of being resold. The tribunal had held that this was not a disposal of the materials as … Continue reading The Commissioners of Customs and Excise v Parkwood Landfill Limited: ChD 29 Jan 2002
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
The claimant sought additional provision from her father’s estate. She said that the will failed to make reasonable provsion for her, bearing in mind her extreme financial needs. She was a single mother of three. Held: The claim failed. Michael Furness QC J said: ‘the most important factors are first the financial position of the … Continue reading Garland v Morris and Another: ChD 11 Jan 2007
The parties anticipated a change in the system for taxing gains on options to buy or sell bonds and government securities. An option would be purchased before the change and exercised after the change to create losses which could be set off against other taxable gains. The risk to the market maker (Citibank) was set … Continue reading Inland Revenue Commissioners v Scottish Provident Institution: HL 25 Nov 2004
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 court considered whether a clause in an employment agency’s terms and conditions amounted to a penalty and was unenforceable. The contract provided that if the offer was withdrawn by the eventual employer after acceptance but before the employment was taken up, the customer was to pay one third of the annual fee. Held: The … Continue reading Euro London Appointments Ltd v Claessens International Ltd: CA 6 Apr 2006
There had been substantial oil leaks in Venezuela, which had been insured and then re-insured in London. Permission had been given to serve the defendant out of the jurisdiction, but that permission had been set aside. The claimant now appealed. Held: The claimant’s appeal failed. The burden was on him to identify and particularis the … Continue reading Limit (No 3) Ltd and others v PDV Insurance Company: CA 11 Apr 2005
The parties entered into agreements licensing the exclusive distribution of encrypted television channels within Turkey. A clause provided a calculation of damages for a breach amounting to the balance of licence fees due, and other penalties, including the return of proprietary rights. On a breach the licensors sought to enforce the contract. On an application … Continue reading Cine Bes Filmcilik Ve Yapimcilik and Another v United International Pictures and Others: CA 21 Nov 2003
A company made arrangements for finance for its customers to purchase products at an apparent zero rate of interest. In fact the finance company deducted an undisclosed commission before forwarding payment to the shop. The shop wanted to pay VAT only on the amount it received. It was held to be liable on the amount … Continue reading Primback Ltd v Commissioners of Customs and Excise: ECJ 15 May 2001
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
The claimants sought damages from mortgagees who had sold their charged properties as receivers. They said they had failed to sell at a proper value. They asked whether the express appointment in the mortgage of receivers as agents of the mortgagor leads to the assumption by receivers who accept such appointment of responsibilities and duties … Continue reading Silven Properties Limited, Chart Enterprises Incorporated v Royal Bank of Scotland Plc, Vooght, Harris: CA 21 Oct 2003
The claimant appealed against a costs order. She had previously appealed against an order of the High Court on her application for judicial review of the inquest held by the respondent. Held: The coroner, and others in a similar position should not generally be expected to pay the costs of an appeal against an order … Continue reading Regina on the Application of Davies (No 2) v HM Deputy Coroner for Birmingham: CA 27 Feb 2004
Landfill Tax – Application To Amend Grounds of Appeal – Permission Refused – standard or lower rate of landfill tax – whether the waste comprised qualifying material – Section 42 Finance Act 1996 – Landfill Tax (Qualifying Material) Order 2011 – whether loads contained only a small quantity of non-qualifying material – Section 63 Finance … Continue reading Alab Environmental Services Limited v Revenue and Customs: FTTTx 24 Mar 2022
The defendant solicitors had acted for the lenders and borrower in a mortgage transaction. The claimant sought repayment of the entire loan, alleging breach of fiduciary duty, in having preferred the interests of one client over those of another. The betrayal of trust inherent in a breach of duty must be a deliberate act. They … Continue reading Birmingham Midshires Building Society v Infields (A Firm): TCC 20 May 1999
This appeal arises in the context of the regime which permits wholesale trading in alcoholic drinks and other dutiable goods which are held in, or moved between, excise warehouses without giving rise to an ‘excise duty point’ and thus attracting liability for excise duty. Held: (i) The High Court has jurisdiction to grant an injunction … Continue reading CC and C Ltd v Revenue and Customs: CA 19 Dec 2014
EAT TRANSFER OF UNDERTAKINGS – Varying terms of employment TRANSFER OF UNDERTAKINGS – Dismissal/automatically unfair dismissal REDUNDANCY – Definition Within the Xerox group of companies the work of a Finance Accounting Team was transferred from a UK company in Wakefield to a Philippines company and then taken offshore to Manila. It was agreed that there … Continue reading Xerox Business Services Philippines Inc Ltd v Zeb (Transfer of Undertakings): EAT 24 Jul 2017
Rehearing/Review – Little Difference on Appeal The appellant asked the Court to reverse a decision on the facts reached in the lower court. Held: The appeal failed (Majority decision). The court’s approach should be the same whether the case was dealt with as a rehearing or as a review. Tanfern was limited to appeals from … Continue reading Assicurazioni Generali Spa v Arab Insurance Group (BSC): CA 13 Nov 2002
An Indian Airlines Airbus A-320 crashed at Bangalore airport after an internal Indian flight. The plaintiff passengers lived in England. Proceedings began in Bangalore against the airline and the airport authority. The natural forum was the Bangalore court in India and there were proceedings on foot there. The Patels and other English passengers, however, having … Continue reading Airbus Industrie G I E v Patel and Others: HL 2 Apr 1999
EAT Unlawful Deduction From Wages – Unauthorised deduction of wages – section 13 Employment Rights Act 1996 The Claimant claimed he had been entitled to full pay for 12 months’ sick leave. That contention was founded upon his case that the Respondent had entered into a binding service agreement with him (as its Managing Director) … Continue reading Arley Homes North West Ltd v Cosgrave: EAT 14 Apr 2016
Procedure – appeal against closure notice – reliance on grounds for amendment not stated in closure notice – Tower McCashback considered Corporation tax – loan relationships – application of paragraph 13 Sch9 FA 1996 to debit arising under para19A [2014] UKUT 454 (TCC) Bailii Finance Act 1996 England and Wales Citing: Appeal From – Fidex … Continue reading Fidex Limited v Revenue and Customs: UTTC 13 Nov 2014
Standard Conract – Wide Exclusions, Apply 1977 Act The claimant had acquired a computer system from the defendant, which had failed. It was admitted that the contract had been broken, and the court set out to decide the issue of damages. Held: Even though Wang had been ready to amend one or two of its … Continue reading Pegler Ltd v Wang (UK) Ltd: TCC 25 Feb 2000
Gilt repo – purchase and resale of gilts – interest paid to interim holder not required to be paid to original holder but recognised in repurchase price – application of paragraph 15 Schedule 9 FA 96 – related transaction – effect of section 737A to 737C and 730A TA 88 – effect of section 97 … Continue reading DCC Holdings (UK) Ltd v Revenue and Customs: SCIT 8 May 2007
The claimant had been dismissed from his post as chair of archeology after criticism of his marking practices. Though a report vindicated him, the respondent continued with disciplinary procedures. He claimed unfair dismissal. The EAT had allowed the university’s appeal saying that the found repudiatory breach had been remedied before the resignation. The University now … Continue reading Buckland v Bournemouth University Higher Education Corporation: CA 24 Feb 2010
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
The administrators gave employees of the company notice of termination of their employment. Then administrators refused consent under para 43(6) to actions against the company in the Northern Ireland Industrial Tribunal for protective awards, unfair dismissal, breach of contract and otherwise. The claims were issued anyway, and the administrators argued that they were a nullity, … Continue reading McCartney and Unite The Union and Another v Nortel Networks UK Ltd (In Administration): ChD 22 Apr 2010
Damages on Construction not as Agreed The appellant had contracted to build a swimming pool for the respondent, but, after agreeing to alter the specification to construct it to a certain depth, in fact built it to the original lesser depth, Damages had been awarded to the house owner against a builder at the cost … Continue reading Ruxley Electronics and Construction Ltd v Forsyth: HL 29 Jun 1995
The company appealed against liability orders made against it for non-payment of domestic rates, saying that in each case it had not been the rateable occupier. The property had been subdivided and let to companies of which the appellant was a holding company. Held: The appeal was allowed. The property was a single heraditament. To … Continue reading Tallington Lakes Ltd, Regina (on The Application of) v Grantham Magistrates Court: Admn 25 Nov 2010
Approprietary remedy against Fraudulent Agent The Court was asked whether a bribe or secret commission received by an agent is held by the agent on trust for his principal, or whether the principal merely has a claim for equitable compensation in a sum equal to the value of the bribe or commission. Held: The appeal … Continue reading FHR European Ventures Llp and Others v Cedar Capital Partners Llc: SC 16 Jul 2014
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by other companies should proceed through the Commissioners who could implement European law directly. The taxpayers … Continue reading Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005
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
The appellant had overstayed the permitted period of free parking in a retail park by nearly an hour. The parking was managed by the respondent who had imposed a charge of 85.00 pounds. The judge had found that the appellant was in breach of a contract entered into when parking. The charge had been a … Continue reading Parkingeye Ltd v Beavis: CA 23 Apr 2015
Wife in Occupation had Overriding Interest The wife had made a substantial financial contribution to the purchase price of the house which was registered only in her husband’s name, and charged to the bank. The bank sought possession. The wife resisted saying that she had an overriding interest. Held: Her equitable interest was not only … Continue reading Williams and Glyn’s Bank Ltd v Boland: HL 19 Jun 1980
The respondent had issued bonds but in 2001 had declared a moratorium on paying them. The appellant hedge fund later bought the bonds, heavily discounted. Judgment was obtained in New York, which the appellants now sought to enforce against assets in the UK. They argued that the terms of issue waived state immunity. Held: The … Continue reading NML Capital Ltd v Argentina: SC 6 Jul 2011
EAT Unlawful Deduction From Wages – The principles enunciated in Dunlop Pneumatic Tyre Co Ltd v New Garage and Motor Co Ltd [1915] AC 1979 and re-stated in Lordsvale Finance PLC v Bank of Zambia [1996] QB 752, Alfred McAlpine Capital Projects v Tilebox Ltd [2005] EWHC 281 TCC, [2005] BLR 271 and Murray v … Continue reading Cleeve Link Ltd v Bryla: EAT 8 Oct 2013
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
Certain investment trust companies (ITCs) sought refunds of VAT paid on the supply of investment management services. EU law however clarified that they were not due. Refunds were restricted by the Commissioners both as to the amounts and limitation . .
Landfill tax – whether certain material, referred to as black bag waste or ‘fluff’, is taxable because it is disposed of as waste by way of landfill. . .
LANDFILL TAX – Finance Act 1996, ss 40, 64 – disposal of materials ‘as waste’ – first and last layers of waste selected and laid to avoid damage to cell liner – layer of shredded waste called ‘EVP’ incorporated as a ‘protection layer’ beneath the . .
Landfill tax – first and last layers of waste selected and laid to avoid damage to cell liner – whether ‘disposal with the intention of discarding’ the material and ‘disposal made by way of landfill’ – s 40 Finance Act 1996 – whether use of material . .
