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
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
The claimant sought leave to challenge the imposition by the local Pubwatch scheme to impose a ban on him. Held: The renewed application for permission to bring judicial review was refused. Ockleton CMG said: ‘the question of the identification of the proper defendant to these proceedings goes to giving the same answer. Without wanting to … Continue reading Proud, Regina (on the Application of) v Buckingham Pubwatch Scheme and Another: Admn 14 Aug 2008
EAT PRACTICE AND PROCEDURE – Successful Claimant cannot appeal against failure of the Employment Tribunal to make immaterial findings of fact she would have liked or to correct immaterial errors of fact which do not affect the decision. Judges: Reid QC HHJ Citations: [2008] UKEAT 1639 – 07 – 3004 Links: Bailii Employment Updated: 17 … Continue reading Rule 3, Application-Only v Provident Personal Finance Ltd: EAT 30 Apr 2008
[2008] EWCA Civ 1303, [2009] BCC 393 Bailii Insolvency Act 1986 England and Wales Citing: Cited – Sigma Finance Corporation, Re Insolvency Act 1986 ChD 7-Nov-2008 . . Cited by: Appeal From – Sigma Finance Corporation, Re; (in administrative receivership) SC 29-Oct-2009 The court considered how the losses of the insolvent company were to be … Continue reading Re Sigma Finance Corp: CA 25 Nov 2008
LRA Alteration and Rectification of The Register : Discretion of The Registrar and of The Adjudicator – Rectification of the register – Fraud – ‘Correcting a mistake’ – second charge – Schedule 4 Paragraph 5(1)(a) of the Land Registration Act 2002 [2008] EWLandRA 2006 – 0174 Bailii England and Wales Cited by: See Also – … Continue reading Ajibade v Bank of Scotland Plc (Formerly Halifax Plc), Endeavour Personal Finance Ltd: LRA 8 Apr 2008
The company appealed against a refusal to refund Stamp Duty Land Tax in respect of two land transactions. They claimed entitlement to full relief as an enfanchisement. The initial notices had been given by an incorrectly formed RTE company. Though the property had been purchased by a compliant company, the notices were said to remain … Continue reading Elizabeth Court (Bournemouth) Ltd v HM Revenue and Customs: ChD 16 Oct 2008
The authority’s demand notice was served later than was practicable. The company now appealed against a liability order. Held: The ratepayer’s appeal by way of Case Stated was dismissed. ‘demand notices must be served by the relevant authority separately for each year. They can relate to more than one hereditament, but what have been conveniently … Continue reading JJB Sports Plc, Regina (On the Application of) v Telford and Wrekin Borough Council: Admn 5 Nov 2008
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
FTTTX VAT – Regulation 34 VAT Regulations 1995 – whether Appellant could recover VAT deliberately overpaid in earlier period by adjusting subsequent returns without making voluntary disclosure – no – HMRC’s assessment also subject to time limits under Schedule 39 Finance Act 2008 – overpaid tax not recoverable Judges: Connell TJ Citations: [2012] UKFTT 155 … Continue reading Chan v Revenue and Customs: FTTTx 22 Feb 2012
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 INCOME TAX – schedule 36 para 39 and 40 finance act 2008 – whether penalties for non compliance with information notice should be upheld – appeal dismissed Judges: Huddleston J Citations: [2013] UKFTT 133 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 14 November 2022; Ref: scu.472384
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
INCOME TAX – High income child benefit charge (HICBC) – discovery assessment under s 29 of TMA – penalty for failure to notify liability – Schedule 41 to Finance Act 2008 – appellant unaware of the obligation to notify – whether reasonable excuse – on the facts – no – appeal refused Citations: [2020] UKFTT … Continue reading McDonough v Revenue and Customs: FTTTx 21 Oct 2020
World-wide freezing orders had been made under the 1982 Act. The defendants were members of a Turkish family with substantial business interests in the telecommunications industry. In breach of orders made in the US some defendants had sought to hide their assets. They had failed to respond as required to orders to disclose their assest, … Continue reading Motorola Credit Corporation v Uzan and others (No 2): CA 12 Jun 2003
ECJ An occupational pension scheme which, although established in accordance with statutory provisions, is based on an agreement between the employer and employee representatives constitutes an integral part of the contract of employ- ment and has the effect of supplementing the social benefits paid under national legislation of general application with benefits financed entirely by … Continue reading Bilka-Kaufhaus v Webers Von Hartz: ECJ 13 May 1986
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 mediator who had acted in attempting to resolve the dispute between the parties sought to have set aside a witness summons issued by the claimant who sought to have the mediated agreement set aside for economic duress. Held: In this case the balance was in favour of the mediator giving the evidence requested. In … Continue reading Farm Assist Ltd v Secretary of State for the Environment, Food and Rural Affairs (No 2): TCC 19 May 2009
Income Tax – closure notices under sections 28A and 28B of the Taxes Management Act 1970 and section 32, Sch18 Finance Act 1998; and appeals against information notices issued under Schedule 36 of the Finance Act 2008; whether copies sufficient; reasonably required and reasonable grounds considered Citations: [2019] UKFTT 388 (TC) Links: Bailii Statutes: Taxes … Continue reading Perfectos Printing Inks Ltd, Perfectos Printing Inks Group Ltd and Dr Price v Revenue and Customs: FTTTx 14 Jun 2019
The parties had contracted to design, build, complete and deliver ships. The contract was rescinded after a part performance. Held: It remained appropriate for payment to be made for the work already done in the design and construction stages: ‘In both actions the yard should now be allowed to amend its pleadings to set out … Continue reading Stocznia Gdanska S A v Latvian Shipping Co and Others: HL 22 Jan 1998
The plaintiffs, with the leave of the court, had obtained garnishee and charging orders nisi against the debtor 11 and a half years after they had obtained a consent judgment. Held: An application by the judgment debtor to set aside the orders on the ground that they were statute barred under section 24(1) should be … Continue reading Lowsley and Another v Forbes (Trading As I E Design Services): HL 29 Jul 1998
FTTTx VAT – repayment claim for output tax allegedly over-assessed – time limits – VATA s80(1A),(4)and(4ZA) – FA 2008 Schedule 39 para 36 – Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009, article 2 – appeal dismissed Citations: [2011] UKFTT 6 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: … Continue reading Mobile Motoring Maintenance Ltd v Revenue and Customs: FTTTx 14 Dec 2010
In relation to a power of sale, the subsection was treated by the Court solely as a provision which excluded the operation of section 2 in claims for equitable relief, without any mention of the possibility of it applying the section by analogy. Judges: Morton LJ Citations: [1945] KB 350 Statutes: Limitation Act 1939 2(7) … Continue reading Poole Corporation v Moody: CA 1945
Where parties enter into a contract which confers a discretion on one of them, the discretion must be exercised honestly and in good faith, and not ‘arbitrarily, capriciously or unreasonably’. The owner had acted unreasonably in that there was no material on which a reasonable owner could reasonably have exercised the discretion in the way … Continue reading Abu Dhabi National Tanker Co v Product Star Shipping Ltd (No 2): CA 1993
The claimants sought payment of benefits. They would otherwise have been entitled, and were not suspected themselves, but were family members of persons listed as suspected terrorists under the Resolution, and had been denied benefits acordingly. The court was asked whether the payment of social security benefits to families of a person who was listed … Continue reading M and others v HM Treasury: Admn 22 Sep 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
Lord Donovan considered the rules for interpretation of taxation statutes and said: ‘Thirdly, the object of the construction of a statute being to ascertain the will of the legislature it may be presumed that neither injustice nor absurdity was intended. If therefore a literal interpretation would produce such a result, and the language admits of … Continue reading Mangin v Commissioner of Inland Revenue: PC 1971
The court reconsidered the law relating to penalty clauses in contracts. The first appeal, Cavendish Square Holding BV v Talal El Makdessi, raised the issue in relation to two clauses in a substantial commercial contract. The second appeal, ParkingEye Ltd v Beavis, raised the issue at a consumer level, with a separate issue under the … Continue reading Cavendish Square Holding Bv v Talal El Makdessi; ParkingEye Ltd v Beavis: SC 4 Nov 2015
EXCISE DUTY – Assessment to excise duty in respect of irregularity in the movement of duty suspended goods – whether irregularity occurred – if so whether irregularity occurred in the UK – Article 6 and Article 20 Council Directive 92/12/EEC – Regulation 3 Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001- Article … Continue reading Cantina Levorato Srl v Revenue and Customs (Excise Duty – Assessment To Excise Duty In Respect of Irregularity In The Movement of Duty Suspended Goods): FTTTx 9 Dec 2021
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
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
INCOME TAX – High income child benefit charge (‘HICBC’) – discovery assessment under s 29 of TMA – penalty for failure to notify liability – Schedule 41 to Finance Act 2008 – case A and case B definition for reduction for disclosure – whether reasonable excuse for being unaware of the change in legislation – … Continue reading Johnstone v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 23 Nov 2018
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
FTTTx VAT – penalty notice under Para 39 and 46 of Schedule 36 Finance Act 2008 for non-compliance with an Information Notice – whether reasonable excuse – no – appeal dismissed [2015] UKFTT 669 (TC) Bailii England and Wales VAT Updated: 08 January 2022; Ref: scu.557192
FTTTx Excise Duty – Excise Goods (Holding, Movement and Duty Point) Regulations 2010, reg 13 – Finance Act 2008, Sch 41 – assessment and penalty in respect of seized goods – whether the appellant driver of the vehicle was ‘making the delivery of’ or ‘holding’ the goods and therefore liable for the assessment – No … Continue reading Perfect v Revenue and Customs: FTTTX 7 Dec 2015
FTTTx VAT – penalty notice under Para 39 and 46 of Schedule 36 Finance Act 2008 for non-compliance with an Information Notice – whether reasonable excuse – no – appeal dismissed [2015] UKFTT 648 (TC) Bailii England and Wales VAT Updated: 08 January 2022; Ref: scu.557188
FTTTx INCOME TAX – Schedule 36 Finance Act 2008 notice – whether HMRC’s requirement to produce reasonable – yes – whether bank and credit card statements personal records – no – notice varied. [2015] UKFTT 200 (TC) Bailii Finance Act 2008 36 England and Wales Income Tax Updated: 30 December 2021; Ref: scu.547418
FTTTX Information Notice – penalties for non-compliance – reasonable excuse – Finance Act 2008 Sch 36 paras 1, 39, 40 and 45 – appeal allowed [2014] UKFTT 977 (TC) Bailii Finance Act 2008 England and Wales Taxes Management Updated: 23 December 2021; Ref: scu.539000
FTTTx PROCEDURE – Information Notices approved by the Tribunal – Paragraph 3 Schedule 3 Finance Act 2008 – application to set aside approval – jurisdiction – whether procedural irregularity – Rules 19, 38 Tribunal Rules – applications refused [2014] UKFTT 478 (TC) Bailii Finance Act 2008 S3P3 Taxes Management Updated: 20 December 2021; Ref: scu.536395
Appeal from sentence for contempt of court – Defendant breaching terms of worldwide freezing order – Defendant committed to six-month prison sentence‘In deciding what sentence to impose for a contempt of court, the judge has to weigh and assess a number of factors. This court is reluctant to interfere with decisions of that nature, and … Continue reading Mckendrick v The Financial Conduct Authority: CA 28 Mar 2019
The former bankrupt resisted sale of his property by the trustee, saying that enforcement was barred by limitation. He and his wife bought the property in early 1988, and he was made bankrupt in October 1988. He was dischaged from bankruptcy in October 1991. In December 1990 the court answered an application for the sale … Continue reading Gotham v Doodes: CA 25 Jul 2006
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
In Douglas, the claimants said that the defendants had interfered with their contract to provide exclusive photographs of their wedding to a competing magazine, by arranging for a third party to infiltrate and take and sell unauthorised photographs. In OBG, the defendants acted as receivers under an invalid charge, and were accused of unlawful interference … Continue reading Douglas and others v Hello! Ltd and others; similar: HL 2 May 2007
Notice Absence did not Remove Right to Cancel The defendant had contracted to arrange the removal of the claimant’s household goods on moving house. The claimant cancelled the contract, made at his housel, but refused to pay the cancellation fee, saying that the contract not having been made at the defendant’s premises. The Court of … Continue reading Robertson v Swift: SC 9 Sep 2014
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
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 claimant was the proprietor of a fourth legal charge on a title. It sought a declaration that a second charge in favour of the defendant was void as a clog on the proprietor’s equity of redemption. An advance secured by a first charge, also in favour of the defendant had been used to purchase … Continue reading Brighton and Hove City Council v Audus: ChD 26 Feb 2009
Necessity for Reference to ECJ Lord Denning said that the test for whether a question should be referred to the European Court of Justice is one of necessity, not desirability or convenience. There are cases where the point, if decided one way, would shorten the trial greatly. But if decided the other way, it would … Continue reading HP Bulmer Ltd and Another v J Bollinger Sa and others: CA 22 May 1974
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
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 appealed against an order re-instating to the register leases which the company said it had forfeited for non-payment of rent. After the forfeiture, the landlord had granted new leases. It appealed saying that exceptional circumstances existed to justify the non-rectification, and that the judge had erred in giving the revived leases priority. Held: … Continue reading Gold Harp Properties Ltd v Macleod and Others: CA 29 Jul 2014
A contract provided for the payment of a stated sum by one party to the contract (A) to the other party (B) in the event of the non-performance by A of one of more contractual obligations owed by A not to B himself but to C, who was not a party to . .
FTTTx INCOME TAX – Information Notice; whether document reasonably required for the purposes of checking the taxpayer’s tax position; patient confidentiality; Finance Act 2008, Schedule 36 paragraph 1 . .
The claimant was employed as a street sweeper. She suffered injury to her health making it difficult to do her work. She was dismissed, and claimed that being disabled, the employer had not made reasonable adjustments to find alternative work for . .
The purchaser had failed to complete, notwithstanding the service of a notice to complete. The purchaser a Nigerian company suffered a delay in obtaining funds due to a change in the exchange control regulations. There was no attempt to exclude . .
The plaintiff sought to claim under the rules of the P and I club of which it was a member. After defining the risks in respect of which members were to be indemnified, the rules made the following proviso in Rule 8(k): ‘A member shall at the . .
PROCEDURE – Information Notices – Schedule 36 Finance Act 2008 – documents and information required – whether statutory records – whether reasonably required – appeal dismissed . .
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: [2015] UKFTT 648 (TC) Links: Bailii FTTTx VAT – penalty notice under Para 39 and 46 of Schedule 36 Finance Act 2008 for non-compliance with an Information Notice – whether reasonable excuse – no – appeal dismissed Last Update: 26-Dec-15 Ref: 557188
References: [2015] UKFTT 639 (TC) Links: Bailii FTTTx Excise Duty – Excise Goods (Holding, Movement and Duty Point) Regulations 2010, reg 13 – Finance Act 2008, Sch 41 – assessment and penalty in respect of seized goods – whether the appellant driver of the vehicle was ‘making the delivery of’ or ‘holding’ the goods and … Continue reading Perfect v Revenue and Customs; FTTTX 7 Dec 2015
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″
