EAT Four employees successfully established before the Employment Tribunal that they had been unfairly dismissed for redundancy. The Tribunal found that there had been procedural defects. In particular the assessments in the redundancy exercise had been inadequate and subjective. The Tribunal considered whether the dismissals were fair under section 98A(2) of the Employment Rights Act … Continue reading Software 2000 Ltd v Andrews etc: EAT 17 Jan 2007
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
Legislation was introduced changing the taxation of one man companies through which many professional contractors worked. The asserted that this infringed their human rights by depriving them of property rights in the companies, and was an infringement of the right of freedom of movement within member states. Neither argument succeeded. There was no deprivation of … Continue reading Regina and Commissioners of Inland Revenue ex parte Professional Contractors Group Ltd; Ruud Van Zundert and Square Mile Projects Ltd: Admn 2 Apr 2001
Legislation had been enacted to tax under Schedule E, people employed through one man service companies and similar. Representatives of such taxpayers sought review of the legislation as incompatible with European law being a hindrance to the freedom of movement of workers and also state aid. The law set to catch those who would be … Continue reading Professional Contractors’ Group and Others v Commissioners of Inland Revenue: CA 21 Dec 2001
The standard building contract allowed a contractor to take plant and equipment from a site and sell it in payment of sums due under the contract, upon the other contractor becoming insolvent. It was said that this power amounted to a charge over the company’s assets, and should have registered at Companies House. Upon entering … Continue reading Smith (Administrator of Cosslett (Contractors) Limited) v Bridgend County Borough Council; In re Cosslett (Contractors) Ltd: HL 8 Nov 2001
The tax exemption attracted to interest on some government securities in favour of foreign residents was lost by a foreign resident company when it carried on a long term life assurance business here on a mutual basis through an office here. The interest was taxable under Schedule C. The business profits restriction in the Act … Continue reading Manufacturers Life Assurance Company v Cummins (Inspector of Taxes): ChD 22 Nov 2000
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
A party had applied to a judge for what in effect amounted to leave to appeal and had been refused. Held: Wherever power is given to a legal authority to grant or refuse leave to appeal, the decision of that authority is, from the very nature of the thing, final and conclusive and without appeal, … Continue reading In re Housing of the Working Classes Act 1890, Ex parte Stevenson: CA 1892
(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: [1954] 1 QB 292 Coram: Lord Evershed MR, Jenkins LJ The court considered the possibility of a claim in breach of contract for damages for both capital loss and loss of profit. Lord Evershed MR said: ‘It seems to me, as a matter of principle, that the full claim of damages in the form … Continue reading Cullinane v British ‘Rema’ Manufacturing Co Ltd: CA 1954
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The taxpayer operated through a one man limited company employed by a recruitment agency to provide IT services to a customer. He appealed a finding that he was liable to pay tax as an employee. Held: The appeal was dismissed. The legislative scheme anticipated only two contracts and here there were three, but it also … Continue reading Usetech Ltd v HM Inspector of Taxes: ChD 8 Oct 2004
Short question about the entitlement of a company which is a small or medium-sized enterprise (‘SME’) to enhanced tax relief for expenditure on research and development (‘R and D tax relief’) pursuant to provisions which were first enacted in section 69 of, and schedule 20 to, the Finance Act 2000, and are now contained (together … Continue reading Gripple Ltd v Revenue and Customs: ChD 30 Jun 2010
Partners Liable for Dishonest Act of Solicitor A solicitor had been alleged to have acted dishonestly, having assisted in a fraudulent breach of trust by drafting certain documents. Contributions to the damages were sought from his partners. Held: The acts complained of were so close to the activities which a solicitor would normally undertake, that … Continue reading Dubai Aluminium Company Limited v Salaam and Others: HL 5 Dec 2002
A cargo of whisky was lost in carriage by sea between Leith and Newcastle. A second shipment was made and the loss was claimed. The House was asked whether ‘in a question between a carrier and the person to whom the carrier is responsible in the event of the property being lost, whether it be … Continue reading Dunlop v Lambert: HL 16 Jun 1839
A strictly mathematical approach to calculating ancillary relief can be inappropriate in large sum cases. The statutory jurisdiction has to provide for all applications for ancillary financial relief, from the poverty stricken to the multi-millionaire. Held: The court to reconcile existing practice wit the statute. Reasonable requirements are more extensive than needs. What a person … Continue reading Dart v Dart: CA 2 Jul 1996
The claimant sought damages from its accountants, saying that had they been advised of the difficulties in their financial situation, they would have been able to avoid the loss of some 2.5 billion pounds, or to sell their assets at a time when their losses could be minimalised. They appealed a judgment limiting the claim … Continue reading Equitable Life Assurance Society v Ernst and Young: CA 25 Jul 2003
The claimant company alleged that the defendants had variously received assests (shares and cash) acquired by a former partner in the claimant company and held on his behalf, in breach of his obligations to the caimant partnership. The defendants said that the claims had in effect already been decided against the claimants in an arbitration. … Continue reading Michael Wilson and Partners Ltd v Sinclair and Others: ComC 21 Sep 2012
EAT Unfair Dismissal – Reason for dismissal including substantial other reason.Appeal by A from a decision of an Employment Tribunal that he had been unfairly dismissed by the London Borough of Hackney from his position as a Senior Finance Officer (grade PO1) because the Council failed to utilise fair procedures when selecting him for redundancy, … Continue reading Aniagwu v London Borough of Hackney: EAT 18 Jul 2003
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
The defendant signed an employment contract to join the claimants as a senior broker. He changed his mind and decided to stay in his existing job. The new employers sued for breach of contract. The defendant said that the claimants had refused to indemnify him should his employers claim under a restrictive covenant. He had … Continue reading Tullett Prebon Group Ltd v El-Hajjali: QBD 31 Jul 2008
The defendant appealed against a finding of copyright infringement in a computer game. Held: The appeal failed. The court must identify the artistic work relied upon and then decide whether it has been reproduced by copying of the work as a whole or of any substantial part of it. ”Graphic work’ is defined as including … Continue reading Nova Productions Ltd v Mazooma Games Ltd and others: CA 14 Mar 2007
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 defendant challenged the claimant’s right to possession under a legal charge. She appealed a finding that she had not established the undue influence of her husband, a solicitor. Held: A lender who received a voidable security was entitled to invoke the right of subrogation in the same way, and to the same extent, as … Continue reading UCB Group Ltd v Hedworth: CA 4 Dec 2003
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 claimants said that they had been tortured by Saudi police when arrested on false charges. They sought damages, and appealed against an order denying jurisdiction over the defendants. They said that the allegation of torture allowed an exception to state immunity. Held: The Kingdom’s appeal succeeded. The protection of state immunity was essentially a … Continue reading Jones v Ministry of Interior for the Kingdom of Saudi Arabia and others: HL 14 Jun 2006
Claim to recover money and property said to have been transferred by the claimant to the defendants or one or more of them. The money concerned came from a bank account belonging to the claimant. The property concerned consisted of two dwelling-houses, one which the claimant had inherited from her parents, and in which she … Continue reading Scott v Bridge and Others: ChD 25 Nov 2020
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
The claimant alleged copying of designs. The defendant appealed a finding that copying had taken place. Held: The rejection of the dissection test in Ladbroke was as to the subsistence of copyright and not as to infringement. Evidence of those in the industry as to practice may not allow for elements of law known to … Continue reading Designers Guild Ltd v Russell Williams (Textiles) Ltd: CA 26 Mar 1999
An employee of the claimant had fraudulently spent several million pounds of the claimant’s money on personal bets through the defendant company. The claimant said that the defendants knew the origin of the funds and were liable to repay them. Having settled the claim in part the defendants now claimed contributions from directors of the … Continue reading Charter Plc and Another v City Index Ltd and others: ChD 12 Oct 2006
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
When deciding whether a copying of a computer program was substantial, the test was not whether the program would run without that code. It had to be looked at as a whole allowing for the skill and labour which had gone into different sections of code. The court emphasised the particular importance of experts being … Continue reading Tradition (UK) Ltd, Tradition Bond Brokers Limited, Howard, Harland v Cantor Fitzgerald International: ChD 15 Apr 1999
Article 1 para. 1 of Protocol No. 1 Peaceful enjoyment of possessions Inability to recover judgment debt from local authority in receivership: violation Facts – In December 1993 the municipality of Benevento declared itself insolvent. An extraordinary liquidation committee (the OSL) was entrusted with the management of its finances. In a judgment given in November … Continue reading De Luca v Italy: ECHR 24 Sep 2013
Cere Needed Releasing Future Claims A compromise agreement which appeared to claim to settle all outstanding claims between the employee and employer, did not prevent the employee later claiming for stigma losses where, at the time of the agreement, the circumstances which might lead to a claim were unknown to either party, and such losses … Continue reading Bank of Credit and Commerce International SA v Ali, Khan and others (No 1); BCCI v Ali: HL 1 Mar 2001
Air System plant excluded from Rating value The court was asked whether the services provided by a specialised air handling system, used in connection with refrigerated merchandise in the appellant’s retail store, are ‘manufacturing operations or trade processes’ for rating purposes. Held: Iceland’s appeal was allowed and the decision of the First Tier Tribunal restored. … Continue reading Iceland Foods Ltd v Berry (Valuation Officer): SC 7 Mar 2018
The regulated bank Kaupthing Singer and Friedlander Ltd (KSF) was in financial difficulties. The Bank of England required KSF to credit to a trust account all future deposits. KSF later went into insolvency. Some deposits had been credited to the trust account but not all. The court was asked whether the sum held was for … Continue reading Brazzill and Others v Willoughby and Others: CA 27 May 2010
The company sought to recover damages from a director who had acted dishonestly, by concealing a financial interest in a different company which had made loans to the claimant company. He replied that the claim was out of time. At first instance the first defendant had been found dishonest through non-disclosure, and that section 21 … Continue reading DEG-Deutsche Investitions und Entwicklungsgesellschaft mbH v Koshy and Other (No 3); Gwembe Valley Development Co Ltd (in receivership) v Same (No 3): CA 28 Jul 2003
Discrimination – Shifting Burden of Proof (Preliminary Ruling) A woman was employed as a speech therapist by the health authority. She complained of sex discrimination saying that at her level of seniority within the NHS, members of her profession which was overwhelmingly a female profession, were appreciably less well paid than members of comparable professions … Continue reading Enderby v Frenchay Health Authority and Another: ECJ 27 Oct 1993
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
Article 5-1-b Non-compliance with court order Deprivation of liberty to enforce fine that had already been paid: violation Facts – In 2000 the applicant was convicted of a minor offence and ordered to pay a fine within fifteen days of the judgment becoming final. He was informed that if he did not pay in time … Continue reading Velinov v ‘The Former Yugoslav Republic Of Macedonia’: ECHR 19 Sep 2013
The claimant had sought damages for the conditions in which he had been held in prison in Scotland. He later discovered that one of the judges had acted as Lord Advocate representing as to the ability of the new Scottish Parliamentary system to . .
Criterion sought to set aside a shareholders agreement. Their partner had said they were concerned that another party was taking Criterion over and that this would put at risk their working relationships. The agreement sought to add a poison pill to . .
The television company had agreed with the actor defendant for him to appear in a production. He breached the contract. The company sought both loss of profits and for the expense incurred. The issue before the Court of Appeal was whether such . .
References: [1993] 2 Lloyd’s Rep 68 Coram: Cresswell J Ratio:Cresswell J spoke of the nature of the duty owed by expert witnesses: ‘The duties and responsibilities of expert witnesses in civil cases include the following: 1. Expert evidence presented to the Court should be, and should be seen to be, the independent product of the … Continue reading National Justice Compania Naviera S A v Prudential Assurance Company Ltd (‘The Ikarian Reefer’): 1993
References: [1984] AC 676, [1984] 3 WLR 1 Coram: Lord Diplock A bill of lading incorporated a charterparty. The question was whether clauses in the charterparty or bill of lading prevailed. The charter clause incorporated a demurrage clause making the charterer’s laible for demurrage, and the owners asserted that the included demurrage clause made the … Continue reading Miramar Maritime Corporation v Holborn Oil Trading Limited (‘The Miramar’): HL 1984
References: [1993] 2 Lloyd’s Rep 68 Coram: Cresswell J Cresswell J spoke of the nature of the duty owed by expert witnesses: ‘The duties and responsibilities of expert witnesses in civil cases include the following: 1. Expert evidence presented to the Court should be, and should be seen to be, the independent product of the … Continue reading National Justice Compania Naviera S A v Prudential Assurance Company Ltd (The Ikarian Reefer”): 1993″
