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Revenue and Customs v William Grant and Sons Distillers Ltd: HL 28 Mar 2007

The Revenue appealed findings as to the calculation of profits for corporation tax. The companies had sought to deduct sums from profits for depreciation of unsold stock in accordance with current accounting standards. Held: ‘the profit and loss account is concerned with revenue and expenses. A fall in the value of stock to below cost, … Continue reading Revenue and Customs v William Grant and Sons Distillers Ltd: HL 28 Mar 2007

Marubeni Hong Kong and South China Ltd v Ministry of Finance of Mongolia: CA 13 Apr 2005

A letter was written by the Mongolian Ministry of Finance guaranteeing payment for textile plant and machinery to be supplied to a Mongolian company. A letter from the justice minister confirmed the authority of the finance minister to sign the letter. The quality of the machinery came to be disputed, and the deal was refinanced. … Continue reading Marubeni Hong Kong and South China Ltd v Ministry of Finance of Mongolia: CA 13 Apr 2005

Williams v Central Bank of Nigeria: QBD 24 Jan 2012

The claimant asserted involvement by the defendant bank in a fraud perpetrated against him. Jurisdiction had already been admitted for one trust , and now the claimant sought to add two further claims. Held: ‘None of the gateways to English jurisdiction in CPR PD 6B paragraph 3.1 expressly permit a putative claimant to pursue a … Continue reading Williams v Central Bank of Nigeria: QBD 24 Jan 2012

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The court was asked whether when contracts have been induced by bribery and have been rescinded on discovery of the bribery, that constitutes a dispute which can be determined by arbitration in the context of a common form of arbitration clause. Held: a dispute whether the contract can be set aside or rescinded for alleged … Continue reading Fiona Trust and Holding Corporation and others v Privalov and others: CA 24 Jan 2007

Buckland v Bournemouth University Higher Education Corporation: CA 24 Feb 2010

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

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

London Borough of Lewisham v Malcolm and Disability Rights Commission: CA 25 Jul 2007

The court was asked, whether asked to grant possession against a disabled tenant where the grounds for possession were mandatory. The defendant was a secure tenant with a history of psychiatric disability. He had set out to buy his flat, but the council sought possession when it discovered that he had sublet. Held: Section 23(3)(c) … Continue reading London Borough of Lewisham v Malcolm and Disability Rights Commission: CA 25 Jul 2007

Trygort (Number 2) Ltd v UK Home Finance Ltd and Another: SCS 29 Oct 2008

The landlords claimed that the tenants remained bound under the lease to occupy and use the premises and pay rent. The tenant said that it had exercised a break option. The landlord said that the break was not exercisable because it had otherwise been in breach of the lease, though that breach had been remedied. … Continue reading Trygort (Number 2) Ltd v UK Home Finance Ltd and Another: SCS 29 Oct 2008

Zaman v Revenue and Customs: FTTTx 24 Jun 2021

Value Added Tax – Penalty for Inaccuracy VALUE ADDED TAX – Schedule 24 Finance Act 2007 – penalty for inaccuracy in VAT returns – personal liability notice on director – was there an inaccuracy in the VAT returns? – company buying and selling of alcohol held in warehouses in France and Germany – was place … Continue reading Zaman v Revenue and Customs: FTTTx 24 Jun 2021

Cook v The Mortgage Business Plc: CA 24 Jan 2012

The land owners sought relief from possession orders made under mortgages given in equity release schemes: ‘If the purchaser raises all or part of the purchase price on mortgage, and then defaults, the issue arises whether the mortgagee’s right to possession has priority over, or is subject to, any entitlement of the vendor to continue … Continue reading Cook v The Mortgage Business Plc: CA 24 Jan 2012

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

Bolitho v City and Hackney Health Authority: HL 24 Jul 1997

The plaintiff suffered catastrophic brain damage as a result of cardiac arrest induced by respiratory failure as a child whilst at the defendant hospital. A doctor was summoned but failed to attend, and the child suffered cardiac arrest and brain damage. Held: In cases of diagnosis and treatment there are cases where, despite a body … Continue reading Bolitho v City and Hackney Health Authority: HL 24 Jul 1997

Acts

1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts

Ward v Revenue and Customs: FTTTx 20 Jun 2016

FTTTx Income Tax/Corporation Tax : Assessment/Self-Assessment – overpayment by employer of amount paid on account of sums they should have deducted under PAYE – whether excess repayable to employee directly – no – Reg 185 Income Tax (PAYE) Regulations 2003 Penalty – whether penalty correctly applied for deliberate and concealed behaviour in relation to errors … Continue reading Ward v Revenue and Customs: FTTTx 20 Jun 2016

Re CIP Lounges at Heathrow Airport: LT 16 Mar 2009

RATING – valuation – value of lounges at Heathrow airport following events of 11 September 2001 in New York – claimed effects on passenger numbers and aircraft movements – whether matters physically manifest in locality – VT holding that they were though masked by other factors and reducing RVs – held VT wrong to conclude … Continue reading Re CIP Lounges at Heathrow Airport: LT 16 Mar 2009

McGrath and Honey v McMahon and Others, Re HIH Casualty and General Insurance Ltd and others: CA 9 Jun 2006

The insurance company was to be wound up. It operated internationally but was registered in Australia. The Australian liquidator now sought an order for the transfer of assets held here to Australia. Held: It was inevitable that cross border insolvency arrangements would cause difficulty, and particularly so for insurance companies. Such a transfer would prejudice … Continue reading McGrath and Honey v McMahon and Others, Re HIH Casualty and General Insurance Ltd and others: CA 9 Jun 2006

Hardy v Revenue and Customs: FTTTx 12 Sep 2011

Omission from tax return – penalty assessment under paragraph 17 Schedule 24 Finance Act 2007 – appeal against penalty – appeal against decision not to suspend penalty under paragraph 14 – was Appellant careless – yes – was decision not to suspend penalty flawed – no – were there special circumstances to take into account … Continue reading Hardy v Revenue and Customs: FTTTx 12 Sep 2011

The United States of America v Nolan: SC 21 Oct 2015

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

Express Food Supplies v Revenue and Customs: FTTTx 26 Aug 2010

VAT – penalty under Schedule 24 Finance Act 2007 – inaccurate VAT return – mistake by Appellant’s temporary book-keeper – whether careless – yes. Whether prompted disclosure – yes – penalty assessed at 15% of potential lost revenue Citations: [2010] UKFTT 466 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 13 June 2022; Ref: … Continue reading Express Food Supplies v Revenue and Customs: FTTTx 26 Aug 2010

Roche v Revenue and Customs: FTTTx 11 May 2012

INCOME TAX – penalties for careless inaccuracies – failure by taxpayer to include various items of income in tax return – whether careless – yes in part – whether special circumstances – yes – whether decision of HMRC flawed – yes – whether appropriate to suspend penalties – no – allow appeal in part – … Continue reading Roche v Revenue and Customs: FTTTx 11 May 2012

Williams v Central Bank of Nigeria: QBD 8 Apr 2011

The claimant had been defrauded by a customer of the defendant bank. He brought a claim against the bank, saying that they knew or ought to have known of the fraudster’s activities, and were liable. The Bank denied that the UK courts had jurisdiction saying in particular that no claim arose because it would be … Continue reading Williams v Central Bank of Nigeria: QBD 8 Apr 2011

Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European subsidiaries, breach of EU Treaty guarantees of freedom of establishment and of movement of capital. The court was now asked … Continue reading Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

Jones v Ministry of Interior for the Kingdom of Saudi Arabia and others: HL 14 Jun 2006

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

Lehtimaki and Others v Cooper: SC 29 Jul 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

Jetivia Sa and Another v Bilta (UK) Ltd and Others: SC 22 Apr 2015

The liquidators of Bilta had brought proceedings against former directors and the appellant alleging that they were party to an unlawful means conspiracy which had damaged the company by engaging in a carousel fraud with carbon credits. On the pleaded facts, Mr Chopra and Mr Nazir were the directing organ of Bilta under its constitution. … Continue reading Jetivia Sa and Another v Bilta (UK) Ltd and Others: SC 22 Apr 2015

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

Best On Convenience Store (A Firm) v Revenue and Customs: FTTTx 16 Mar 2022

Income Tax and Vat – COP9 Investigation – Suppression of Business Income – assessments for under-declared VAT – discovery amendments and closure notice in respect of under-declaration of income tax – penalties for dishonest, and for deliberate and concealed behaviours – ss 60(1) and 73 VAT Act 1994, ss 28B and 30B Taxes Management Act … Continue reading Best On Convenience Store (A Firm) v Revenue and Customs: FTTTx 16 Mar 2022

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

Hedley Byrne and Co Ltd v Heller and Partners Ltd: HL 28 May 1963

Banker’s Liability for Negligent Reference The appellants were advertising agents. They were liable themselves for advertising space taken for a client, and had sought a financial reference from the defendant bankers to the client. The reference was negligent, but the bankers denied any assumption of a duty of care to a third party when purely … Continue reading Hedley Byrne and Co Ltd v Heller and Partners Ltd: HL 28 May 1963

Assicurazioni Generali Spa v Arab Insurance Group (BSC): CA 13 Nov 2002

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

AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011

Standing to Claim under A1P1 ECHR The appellants had written employers’ liability insurance policies. They appealed against rejection of their challenge to the 2009 Act which provided that asymptomatic pleural plaques, pleural thickening and asbestosis should constitute actionable harm for the purposes of an action of damages for personal injury. Held: The insurers’ appeals failed. … Continue reading AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011

Pink Eco Clean v Revenue and Customs: FTTTx 8 Nov 2018

VAT – inaccuracies in returns – Schedule 24 to Finance Act 2007 – omissions in invoicing associate business for services supplied – whether inaccuracies -‘careless’ – under-statement of the value of deemed supply on de-registration – whether behaviour – ‘deliberate’ – whether special reductions – appeal allowed in part Citations: [2018] UKFTT 658 (TC) Links: … Continue reading Pink Eco Clean v Revenue and Customs: FTTTx 8 Nov 2018

Derry, Regina (on The Application of) v Revenue and Customs: SC 10 Apr 2019

D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share loss relief for that amount against income for that year under section … Continue reading Derry, Regina (on The Application of) v Revenue and Customs: SC 10 Apr 2019

Victoria Walk Ltd v Revenue and Customs: FTTTx 17 Oct 2016

FTTTx Vat – Avoidance : Other – restriction of deduction of input tax under the ‘Kittel’ principle – whether non-payment of VAT by associated company was fraudulent – whether inaccuracy in return was ‘deliberate’ – paragraph 3 Schedule 24 Finance Act 2007 – appeals dismissed [2016] UKFTT 687 (TC) Bailii England and Wales VAT Updated: … Continue reading Victoria Walk Ltd v Revenue and Customs: FTTTx 17 Oct 2016

Allan v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 20 Jul 2016

FTTTx INCOME TAX – self assessment – closure notices – discovery assessments – whether business records adequate – whether sales omitted – whether full disclosure of bank accounts – onus of proof – presumption of continuity – Taxes Management Act 1970 ss. 9A, 12B, 28A, 29, 34, 36, 49G, 50 and 95; Finance Act 2007 … Continue reading Allan v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 20 Jul 2016

Changtel Soloutions Ltd v Revenue and Customs (Vat – Penalties : Misdeclaration): FTTTx 7 Jun 2016

FTTTx VAT – Inaccuracy Penalties – Schedule 24 Finance Act 2007 – Whether inaccuracies? – Yes – Whether deliberate and concealed? – No – inaccuracies in returns 03/12 and 04/12 careless – inaccuracies in returns 05/12 and 06/12 deliberate but not concealed – Whether First Appellant’s conduct attributable to Second Appellant? – Yes, but only … Continue reading Changtel Soloutions Ltd v Revenue and Customs (Vat – Penalties : Misdeclaration): FTTTx 7 Jun 2016

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

Royal Bank of Scotland v Etridge (No 2); Barclays Bank plc v Harris; Midland Bank plc v Wallace, etc: HL 11 Oct 2001

Wives had charged the family homes to secure their husband’s business borrowings, and now resisted possession orders, claiming undue influence. Held: Undue influence is an equitable protection created to undo the effect of excess influence of one person over the will of another, though it should not always be presumed to arise from the existence … Continue reading Royal Bank of Scotland v Etridge (No 2); Barclays Bank plc v Harris; Midland Bank plc v Wallace, etc: HL 11 Oct 2001

Patel v Revenue and Customs: FTTTx 7 Sep 2015

FTTTx INCOME TAX – penalties for careless inaccuracies – failure by taxpayer to include various items of income in tax return – whether careless – yes- whether decision of HMRC flawed – yes – whether appropriate to suspend penalties – yes – allow appeal in part – Schedule 24, Finance Act 2007 [2015] UKFTT 445 … Continue reading Patel v Revenue and Customs: FTTTx 7 Sep 2015

Coates v Revenue and Customs: FTTTx 16 Sep 2015

FTTTx VAT – DIY Builders Scheme – Section 35 Value Added Tax Act 1994 – Inaccurate claim – Administrative error by Appellant’s representatives – Incorrectly completed form sent by his accountants to the Appellant for signature – Adjustments made by HMRC – Penalty applied – Schedule 24 Finance Act 2007 – Whether the appellant took … Continue reading Coates v Revenue and Customs: FTTTx 16 Sep 2015

Howells and Another v Revenue and Customs: FTTTx 10 Aug 2015

FTTTx Value Added Tax : Diy Builders Scheme – VALUE ADDED TAX D DIY Builders scheme D s 35 VATA 1994 D claim withdrawn because HMRC evidence requirements could not be met D Penalty under Schedule 24 Finance Act 2007 D whether inaccuracy in document caused by failure to take reasonable care D No, because … Continue reading Howells and Another v Revenue and Customs: FTTTx 10 Aug 2015

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

Revenue and Customs v Pendragon Plc and Others: SC 10 Jun 2015

‘This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as demonstrators, paying VAT on the full amount of the sale price. This will in … Continue reading Revenue and Customs v Pendragon Plc and Others: SC 10 Jun 2015

Palau and Another v Revenue and Customs: FTTTx 27 Jan 2015

FTTTx VAT – Penalty Schedule 24 Finance Act 2007 para 15(1); error in claiming a refund of VAT under the DIY Housebuilder’s scheme (Schedule 35 VAT Act 1994); whether the use of the wrong form fell within the scope of the penalty provisions of para 1 Schedule 24 FA 2007 (Error in Taxpayer’s document) – … Continue reading Palau and Another v Revenue and Customs: FTTTx 27 Jan 2015

Laithwaite v Revenue and Customs: FTTTx 6 Aug 2014

FTTTx CONSTRUCTION INDUSTRY SCHEME -penalties under Schedule 24 Finance Act 2007 of andpound;41.13 – penalty under Section 98A (4) Taxes Management Act 1970 andpound;140 and andpound;7200 – failure to make scheme returns – incorrect assessment raised -appellant had reasonable excuse and penalty not proportional – appeal allowed [2014] UKFTT 759 (TC) Bailii Taxes Management Act … Continue reading Laithwaite v Revenue and Customs: FTTTx 6 Aug 2014

Berrier v Revenue and Customs: FTTTx 13 May 2014

FTTTx INCOME TAX – forgivable loan – when was loan waived – timing of tax charge – carelessness – penalties – special circumstances – section 62 ITEPA 2003 and Schedule 24 Finance Act 2007 COSTS – wasted costs – party acting unreasonably – power of Tribunal to award costs – section 29, Tribunals, Courts and … Continue reading Berrier v Revenue and Customs: FTTTx 13 May 2014

United European Gastroenterology Federation v Revenue and Customs: FTTTx 9 May 2013

FTTTx VAT – penalty for inaccurate return under schedule 24 Finance Act 2007 – admittedly careless error – whether disclosure was ‘prompted’ or ‘unprompted’ – disclosure made at a time when HMRC had already booked a repayment return verification visit, but would have been made irrespective of that visit – whether Appellant at the relevant … Continue reading United European Gastroenterology Federation v Revenue and Customs: FTTTx 9 May 2013

Vizcaya Partners Ltd v Picard and Another: PC 3 Feb 2016

No Contractual Obligation to Try Case in New York (Gibraltar) The appellant had invested in a fraudulent Ponzi scheme run by Bernard Madoff. They were repaid sums before the fund collapsed, and the trustees now sought repayment by way of enforcement of an order obtained in New York. Held: The appeal was allowed. There was … Continue reading Vizcaya Partners Ltd v Picard and Another: PC 3 Feb 2016

Gallagher (Valuation Officer) v Church of Jesus Christ of Latter-Day Saints: HL 30 Jul 2008

The House considered whether certain properties of the Church were subject to non-domestic rating. Various buildings were on the land, and the officer denied that some fell within the exemptions, and in particular whether the Temple itself was a public place of religious worship, since it was not open to the public, or even to … Continue reading Gallagher (Valuation Officer) v Church of Jesus Christ of Latter-Day Saints: HL 30 Jul 2008

Cobb v Revenue and Customs: FTTTx 11 Jan 2012

FTTTx Income Tax – penalty assessment – Schedule 24 – Finance Act 2007 – redundancy payment – whether error on income tax return was careless – suspension of penalty under Paragraph 14, Schedule 24 considered – Appeal dismissed. [2012] UKFTT 40 (TC) Bailii England and Wales Income Tax Updated: 11 November 2021; Ref: scu.450790

Principal and Fellows of Newnham College In the University of Cambridge v Revenue and Customs: HL 16 Apr 2008

A new library had been built for the college. A company owned by the college took a lease of it from the college, and reclaimed the input tax paid on construction. The company managed the library. Held: The Revenue’s appeal failed. The question was whether the college was in occupation of the library, either alone … Continue reading Principal and Fellows of Newnham College In the University of Cambridge v Revenue and Customs: HL 16 Apr 2008

Nolan v Wright: ChD 26 Feb 2009

The defendant sought to re-open the question of whether the charge under which he might otherwise be liable was an extortionate credit bargain. The creditor said that that plea was time barred. The defendant argued that a finding that the agreement amounted to an extortionate bargain would not be a substantive relief, and was therefore … Continue reading Nolan v Wright: ChD 26 Feb 2009

Prest v Petrodel Resources Ltd and Others: SC 12 Jun 2013

In the course of ancillary relief proceedings in a divorce, questions arose regarding company assets owned by the husband. The court was asked as to the power of the court to order the transfer of assets owned entirely in the company’s names. The judge had made such an order, finding evidence that the companies had … Continue reading Prest v Petrodel Resources Ltd and Others: SC 12 Jun 2013

Hannah and Another v Revenue and Customs: UTTC 2 Feb 2021

Effective Date of Transfer SDLT – contract and conveyance – effective date of land transaction – contract provided for purchaser to grant an annuity – annuity held on trust for purchaser pending completion of contract – was contract substantially performed before completion? – annuity redeemed between contract and completion – what was consideration for the … Continue reading Hannah and Another v Revenue and Customs: UTTC 2 Feb 2021

O’Reilly v Mackman: HL 1982

Remission of Sentence is a Privilege not a Right The plaintiffs had begun their action, to challenge their loss of remission as prisoners, by means of a writ, rather than by an action for judicial review, and so had sidestepped the requirement for the action to be brought within strict time limits. Held: The forfeiture … Continue reading O’Reilly v Mackman: HL 1982

Harding v Revenue and Customs: CA 23 Oct 2008

Lapsed Currency conversion option lost status The taxpayer appealed his assessment to Capital Gains Tax on his redemption of loan notes arising following the sale of his computer company. He said that they were qualifying corporate bonds. The question was whether a security in which a currency conversion option has lapsed, becomes (as the taxpayer … Continue reading Harding v Revenue and Customs: CA 23 Oct 2008

Serious Organised Crime Agency v Szepietowski and Others: ChD 15 Oct 2010

The court was asked whether, as second mortgagee on the defendant’s properties, the claimant agency had the equitable power of marshalling of prior charges. The first chargee had charges over two properties, and sold the first, satisfying it debt, but leaving the Agency with no effective return. The bank’s same debts had also been secured … Continue reading Serious Organised Crime Agency v Szepietowski and Others: ChD 15 Oct 2010

E D and F Man Liquid Products Ltd v Patel and Another: CA 4 Apr 2003

The rules contained two occasions on which a court would consider dismissal of a claim as having ‘no real prospect’ of success. Held: The only significant difference between CPR 24.2 and 13.3(1), is that under the first the overall burden of proof rests upon the claimant to establish that there are grounds for his belief … Continue reading E D and F Man Liquid Products Ltd v Patel and Another: CA 4 Apr 2003

Wahab v Khan and Others; In re Abdus Sattar Sheikh deceased: ChD 12 Apr 2011

The claimant had asked the court to revoke the probate granted in his brother’s estate. He appealed now against a strike out of his request. He alleged that the will was a forgery. The executor’s and defendants were not relations of the deceased, but acquaintances. An earlier claim had been struck out, and the costs … Continue reading Wahab v Khan and Others; In re Abdus Sattar Sheikh deceased: ChD 12 Apr 2011

NML Capital Ltd v Argentina: SC 6 Jul 2011

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

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

Gold Group Properties Ltd v BDW Trading Ltd: TCC 3 Mar 2010

The parties had contracted for the construction of an estate of houses and flats to be followed by the interim purchase by the defendants. The defendants argued that the slump in land prices frustrated the contract and that they should not be called on to purchase the properrties at the price stated because they would … Continue reading Gold Group Properties Ltd v BDW Trading Ltd: TCC 3 Mar 2010

Porter and Weeks v Magill: HL 13 Dec 2001

Councillors Liable for Unlawful Purposes Use The defendant local councillors were accused of having sold rather than let council houses in order to encourage an electorate which would be more likely to be supportive of their political party. They had been advised that the policy would be unlawful and leave the authority unable to meet … Continue reading Porter and Weeks v Magill: HL 13 Dec 2001

McCausland and Another v Duncan Lawrie Ltd and Another: CA 18 Jun 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

In re H and R (Minors) (Child Sexual Abuse: Standard of Proof): HL 14 Dec 1995

Evidence allowed – Care Application after Abuse Children had made allegations of serious sexual abuse against their step-father. He was acquitted at trial, but the local authority went ahead with care proceedings. The parents appealed against a finding that a likely risk to the children had still been been found. Held: A care order could … Continue reading In re H and R (Minors) (Child Sexual Abuse: Standard of Proof): HL 14 Dec 1995

Davis v Revenue and Customs: FTTTx 14 Jun 2011

Income tax – penalty assessment – Schedule 24 Finance Act 2007 – whether error on tax return was careless – whether Tribunal should reduce the penalty under paragraph 17(3)(b) of Schedule 24 – appeal allowed in part [2011] UKFTT 391 (TC) Bailii England and Wales Updated: 31 October 2021; Ref: scu.443098

Malcolm v Revenue and Customs: FTTTx 3 Jun 2021

INCOME TAX – adjustments to self-assessment – discovery assessment – penalty under Schedule 24 of the Finance Act 2007 – whether discovery – yes – whether insufficiency of tax brought about deliberately – no – careless behaviour – appeal dismissed . .

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