Income Tax/Corporation Tax : Penalty – Corporation tax – company’s failure to notify chargeability to tax – late returns penalties under Schedule 41 Finance Act 2008 – Schedule 18 Finance Act 1998 – director’s loans – penalties under Sections 455 and 458 Corporation Tax Act 2010 – s 7(3) Schedule 4 – whether reasonable excuse … Continue reading Starflex Contractors Ltd v Revenue and Customs: FTTTx 9 Jan 2019
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
A client who sues his former solicitor, waives his legal privilege protection, as regards that legal relationship, but that does not require a waiver also, of other privilege with later solicitors instructed in related matters. Lord Bingham LCJ . .
The defendant claimed ownership as Lord Marcher of St Davids of historical rights in foreshores in Pembrokeshire. The claimants sought removal of his cautions against first registration.
Held: Lewison J explored the history of manorial . .
An agreement between the parties for assignment or novation of a credit agreement, contained a ‘take out’ agreement (‘TOA’). The defendant began proceedings in California to rescind the agreement, and the claimants obtained summary judgement under . .
References:  UKVAT-Excise E01127 Links: Bailii Ratio: VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION … Continue reading Davidson v Revenue and Customs; Excs 25 Jul 2008
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The claimants sought judicial review of taxation changes which they described as the ‘extreme, unfair and unprecedented retrospective effect’ of legislation overriding all double taxation treaties so as to bring into charge to tax in the UK any . .
The insurance company had paid claims on policies used to underwrite the production of TV films. The re-insurers resisted the claims against them by the insurers on the grounds of non-disclosure by the insured, or in the alternative damages for misrepresentation. The policies were novel and sophisticated contracts and included clauses modifying the duties of … Continue reading HIH Casualty and General Insurance Limited and others v Chase Manhattan Bank and others: HL 20 Feb 2003
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
‘This appeal concerns the powers of the Commissioners for Her Majesty’s Customs and Excise (‘HMRC’) pursuant to schedule 36 to the Finance Act 2008 (‘schedule 36′) to require a third party to provide information and documents for checking the tax position of a resident or overseas taxpayer by way of assistance to another country, in … Continue reading Derrin Brothers Properties Ltd and Others, Regina (on The Application of) v A Judge of The First Tier Tribunal (Tax Chamber) and Others: CA 15 Jan 2016
FTTTx INCOME TAX – Notice to provide information under FA 2008 Sch 36 – whether reasonably required – appeal allowed in part  UKFTT 171 (TC) Bailii Finance Act 2008 England and Wales Taxes Management Updated: 04 January 2022; Ref: scu.472422
Penalties – imposed for failure to comply with direction made pursuant to Schedule 36 Finance Act 2008 to produce documents – documents said not to exist – it is unlikely that this is correct – appeal against fixed penalty dismissed – appeal against the imposition of daily penalty dismissed but amount of daily penalties reduced … Continue reading Hughes v Revenue and Customs: FTTTx 1 Aug 2014
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
ECHR Article 3 Positive obligations Failure by State to put appropriate mechanisms in place to protect National School pupil from sexual abuse by teacher: violation Facts – The applicant alleged that she was subjected to sexual abuse by a teacher (LH) in 1973 when she was a pupil in a state-funded National School owned and … Continue reading O’Keeffe v Ireland: ECHR 28 Jan 2014
Requirememts to prove breach of confidence A claim was made for breach of confidence in respect of technical information whose value was commercial. Held: Megarry J set out three elements which will normally be required if, apart from contract, a case of breach of confidence is to succeed. In this case the information was found … Continue reading Coco v A N Clark (Engineers) Ltd: ChD 1968
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
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
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
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 court considered whether tips paid at a restaurant by means of a credit card or cheque thus becoming the employer’s money could properly count toward the minimum wage when paid on to the employee. The revenue contended that the money received and held by the troncmaster independently and not on behalf of the employer … Continue reading Annabel’s (Berkeley Square) Ltd and Others v Revenue and Customs: CA 7 May 2009
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
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
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
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
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
Deleayed Rates Claims Service made them Defective The council claimed that the defendants were liable for business rates. The defendants said that the notices were defective in not having been served ‘as soon as practicable’, and further that they should not be enforced since the delay had created substantial prejudice. The Council challenged the correctness … Continue reading North Somerset District Council v Honda Motor Europe Ltd and Others: QBD 2 Jul 2010
The parties had cohabited for a long time, in a home bought by Ms Dowden. After the breakdown of the relationship, Mr Stack claimed an equal interest in the second family home, which they had bought in joint names. The House was asked whether, when a conveyance into joint names indicates only that each party … Continue reading Stack v Dowden: HL 25 Apr 2007
The defendant solicitors had each acted for banks in completing charges over property. They had given the standard agreed form of undertaking to secure a good and marketable title, and the banks now alleged that they were in breach because undisclosed covenants variously restricted future development of the land. Held: The standard solicitor’s undertaking to … Continue reading Barclays Bank Plc v Weeks Legg and Dean (a Firm); Barclays Bank Plc v Lougher and Others; Barclays Bank Plc v Hopkin John and Co: CA 21 May 1998
The taxpayer had entered into a ‘repo’ loan to its bank, agreeing to purchase a block of gilt edged securities, and to resell them at a later date at a fixed figure. The profit and figures included an allowance for the interest payments to be made. The company now appealed against being refused permission to … Continue reading Revenue and Customs v DCC Holdings (UK) Ltd: SC 15 Dec 2010
High Income Child Benefit Charge – penalties for failure to notify liability – Schedule 41 to Finance Act 2008 – whether reasonable excuse – no – whether special circumstances – no – appeal dismissed . .
The company wished to assign losses in its European subsidiaries against its profits. Since the losses were first claimed, the subsidiaries had gone into insolvent liquidation.
Held: Lord Hope said: ‘I would answer the first issue by rejecting . .
Information Notice – Schedule 36 Finance Act 2008 – whether information ‘reasonably required’ – burden of proof – business records found ‘incomplete’ and ‘unreliable’ – necessity for further information to establish alternative bases for checking . .
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 . .
An equitable charge is created when property is expressly or constructively made liable to the discharge of a debt or some other obligation, and the charge confers on the chargee a right of realisation by judicial process such as a sale order. . .
The purchaser of land created a sub-sale and leaseback with bank so as to fund the purchase in a manner which would comply with Islamic finance principles. The Court was now asked whether purchaser or the bank were liable for stamp duty land tax on . .
Stamp Duty Land Tax – Sale and sub-sale of large development site – Application of Finance Act 2003, section 45(3), in the form current in 2007 and 2008 – Sub-sale to financial institution – Interpretation and application of Finance Act 2003, . .
On the charterers’ orders the Angelic Grace was required to tie up alongside another vessel which they owned. Whilst unloading the weather turned and the vessels collided. Each blamed the other and the owners claimed a salvage. The court considered . .
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 . .
The applicants complained that though none of them was suspected of terrorist activity, their finances had been restricted because of their family connections with Osama Bin Laden. . .
The company made available to certain employees discretionary annual bonuses which were paid instead by way of shares and received dividends. It now appealed against findings that the payments were taxable subject to Schedule F rates and were liable . .
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 . .
The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself.
Held: The . .
The claimant contracted to supply football shirts to the defendant, but claimed that clauses in the contract with regards to late delivery and payment operated as penalties and so were void at common law.
Held: The sums set out were immodest . .
Where a company which had ceased trading and fallen outside the tax regime, subsequently declared a dividend, it was deemed to be a new accounting period, and the dividend did fall to be taxed, and any advance corporation tax could be set off . .
Some agents had policies against which there were likely to be various calls, either because several claims were being pursued against the same agents by different Lloyd’s Names, or because the policies were group policies covering several agents . .
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 . .
The plaintiff had written long term (tail) insurance. The defendant came to re-insure it. On a dispute there were shown greater losses than had been disclosed, and that this had been known to the Plaintiff.
Held: ‘material circumstance’ which . .
FTTTx (Income Tax/Corporation Tax : Other) INFORMATION NOTICES – appeal against information notices issued under Schedule 36 of The Finance Act 2008 – information reasonably required? – yes – information notices . .
A settlor by will was deemed to have had an interest as funds were passed to a Jersey Trust. The section merely made or allowed that a variation of a will would not be a taxable event in UK law. It had no other effects. A deed of family arrangement . .