Click the case name for better results:

Grewal v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009): FTTTx 22 Jun 2020

INCOME TAX – Schedule 55 Finance Act 2009 – fixed penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for her default – appeal allowed in part. Citations: [2020] UKFTT 265 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 03 February 2022; Ref: scu.652285

St Edmundsbury and Ipswich Diocesan Board of Finance v Clark (No.2): CA 1973

When looking at a contract ‘one must construe the document according to the natural meaning of the words contained in the document as a whole, read in the light of surrounding circumstances.’ The contra preferetem rule can only come into play ‘if the court finds itself unable on the material before it to reach a … Continue reading St Edmundsbury and Ipswich Diocesan Board of Finance v Clark (No.2): CA 1973

Ferry Hill Town Council (Decision Notice): ICO 8 Jun 2009

The Complainant requested information including the specific salary and overtime pay of the executive officer and the senior finance officer of Ferryhill Town Council. The council provided some information to the complainant but refused to provide the exact details of the salaries and a breakdown of the overtime payments on an individual basis because it … Continue reading Ferry Hill Town Council (Decision Notice): ICO 8 Jun 2009

Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009

Mutual Knowledge admissible to construe contract The parties had entered into a development contract in respect of a site in Wandsworth, under which balancing compensation was to be paid. They disagreed as to its calculation. Persimmon sought rectification to reflect the negotiations. Held: The appeal succeeded. There were difficulties in construing the contract. The contract … Continue reading Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009

AC Rosbottom v Revenue and Customs: FTTTx 4 Nov 2009

EXCISE DUTY – hydrocarbon oil – civil penalties – taking in and use of red diesel on public roads – whether Appellant had reasonable excuse for conduct – yes – appeal allowed – Sections 9 and 10 Finance Act 1994 Citations: [2009] UKFTT 294 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: … Continue reading AC Rosbottom v Revenue and Customs: FTTTx 4 Nov 2009

Demand and Supply Cash and Carry Ltd and Another v HM Revenue and Customs: Admn 18 Dec 2009

The claimants challenged the removal of substantial quantities of alcohol and tobacco from their warehouses. Held: One ground of challenge was that HMRC had acted unlawfully in removing and detaining a number of computers found at the Claimants’ premises. However, at the hearing the Claimants had not pursued their argument that ‘document’ in section 118B … Continue reading Demand and Supply Cash and Carry Ltd and Another v HM Revenue and Customs: Admn 18 Dec 2009

Agnew (T/A B and I Plastering) v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 25 Nov 2015

CONSTRUCTION INDUSTRY SCHEME – late filing of monthly returns – obligation delegated to bookkeeper – Appellant asserted that yearly P35’s contained details of CIS deductions – whether a reasonable excuse – no – Section 98A Taxes Management Act 1970 – Schedule 55 to the Finance Act 2009 – CIS tax deductions not accounted for to … Continue reading Agnew (T/A B and I Plastering) v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 25 Nov 2015

Re Sigma Finance Corp: CA 25 Nov 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

Yorkshire Bank Finance Ltd v Mulhall and Another: CA 24 Oct 2008

The bank had obtained a judgement against the defendant, and took a charging order. Nothing happened for more than twelve years, and the defendant now argued that the order and debt was discharged. Held: The enforcement of the charging order by normal means is not barred by section 20(1), and unlike the position under a … Continue reading Yorkshire Bank Finance Ltd v Mulhall and Another: CA 24 Oct 2008

Advanced Scaffolding (Bristol) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 18 Dec 2018

CONSTRUCTION INDUSTRY SCHEME – penalties for late filing of CIS returns – s 98A Taxes Management Act 1970 – schedule 55 to Finance Act 2009 – proportionality – special circumstances – reasonable excuse – effect of paragraph 17(3) of Schedule 55 to Finance Act 2009 – appeal allowed in part [2018] UKFTT 744 (TC) Bailii … Continue reading Advanced Scaffolding (Bristol) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 18 Dec 2018

Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

HL Income tax, Schedule E – Non-resident employer – Employees working in U.K. sector of North Sea – Whether employer liable to deduct tax from emoluments – Income Tax (Employments) Regulations 1973 – Income and Corporation Taxes Act 1970, s 181 and s 204 – Finance Act 1973, 5 38 – Continental Shelf Act 1964 … Continue reading Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 29 Jul 2013

(British Virgin Islands) Lord Neuberger, Lord Mance, Lord Clarke, Lord Sumption, Lord Carnwath [2013] UKPC 25 Bailii Citing: See Also – Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd PC 5-May-2009 (British Virgin Islands) Shares in two companies incorporated under the BVI Business Companies Act 2004, Cukurova Finance International Ltd and Cukurova … Continue reading Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 29 Jul 2013

Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 9 Jul 2013

British Virgin Islands Lord Neuberger, Lord Mance, Lord Kerr, Lord Clarke, Lord Sumption [2013] UKPC 20, [2013] 4 All ER 936 Bailii Commonwealth Citing: See Also – Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd PC 5-May-2009 (British Virgin Islands) Shares in two companies incorporated under the BVI Business Companies Act 2004, … Continue reading Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 9 Jul 2013

Stocznia Gdynia Sa v Gearbulk Holdings Ltd: CA 13 Feb 2009

Orders were placed for the construction of ships. They were not delivered. The buyer, the defendant, cancelled the orders. The defendants sought the loss of profit. The claimants said they were entitled only to the repayment of instalments. The arbitrator found in favour of the purchaser. The yard appealed successfully. The purchaser now appealed in … Continue reading Stocznia Gdynia Sa v Gearbulk Holdings Ltd: CA 13 Feb 2009

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

Plevin v Paragon Personal Finance Ltd: SC 12 Nov 2014

PPI Sale – No Recovery from Remote Parties The claimant sought repayment of payment protection insurance premiums paid by her under a policy with Norwich Union. The immediate broker arranging the loan was now insolvent, and she sought repayment from the second and other level intermediaties. She said that the commission disclosure by the defendants … Continue reading Plevin v Paragon Personal Finance Ltd: SC 12 Nov 2014

Annabel’s (Berkeley Square) Ltd and Others v Revenue and Customs: CA 7 May 2009

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

Brighton and Hove City Council v Audus: ChD 26 Feb 2009

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

Office of Fair Trading (OFT) v Abbey National Plc and Others: SC 25 Nov 2009

The banks appealed against a ruling that the OFT could investigate the fairness or otherwise of their systems for charging bank customers for non-agreed items as excessive relative to the services supplied. The banks said that regulation 6(2) could be used neither by the OFT, nor by individual consumers to object to their charges. Held: … Continue reading Office of Fair Trading (OFT) v Abbey National Plc and Others: SC 25 Nov 2009

Paragon Finance plc v Nash etc: CA 15 Oct 2001

The court was asked to consider whether there was any implied term limiting the power of a mortgagee to set interest rates under a variable rate mortgage. Held: A loan arrangement which allowed a lender to vary the implied rate of interest, included an implied term not to impose an unreasonable or extortionate rate, nor … Continue reading Paragon Finance plc v Nash etc: CA 15 Oct 2001

Thompson v Bee and Another: CA 20 Nov 2009

The parties disputed the extent and nature of the use allowed for an unregistered but express right of way. The track had been obtained by use for agriculture. The dominant owner appealed against a finding that it was limited to agricultural use, and that use as an access for a new residential development was beyond … Continue reading Thompson v Bee and Another: CA 20 Nov 2009

Rubin and Another v Eurofinance Sa and Others: SC 24 Oct 2012

The Court was asked ‘whether, and if so, in what circumstances, an order or judgment of a foreign court . . in proceedings to adjust or set aside prior transactions, eg preferences or transactions at an undervalue, will be recognised and enforced in England. The appeals also raise the question whether enforcement may be effected … Continue reading Rubin and Another v Eurofinance Sa and Others: SC 24 Oct 2012

Simpson and Others (Trustees of the East Berkshire Sports Foundation) v Revenue and Customs: SCIT 19 Jan 2009

SCIT Income Tax – Donations to charity – Assessment made to recover income tax initially refunded, the recovery based on the claim that donations to an alleged charity had not ranked as qualifying donations under section 25 Finance Act 1990 – whether the alleged donations took the form of ‘a payment of a sum of … Continue reading Simpson and Others (Trustees of the East Berkshire Sports Foundation) v Revenue and Customs: SCIT 19 Jan 2009

National Trust for Places of Historic Interest v Birden: ChD 31 Jul 2009

The parties had entered into an old-form share farm agreement in 1994. The tenant later became a farm business tenant on other land. The claimant sought a share of the Single Payment Scheme calculated with reference to the period in which the defendant had been their tenant, seeking to imply a term into the agreement … Continue reading National Trust for Places of Historic Interest v Birden: ChD 31 Jul 2009

Leda Properties Ltd, Re: Computer Centre: LT 27 Mar 2009

LT RATING – hereditament – computer centre – whether entry to be deleted from list on ground that incapable of beneficial use – held that it should not be – whether open to appellant on basis of proposal for deletion to contend that RV and descriprion should be altered – held it was not – … Continue reading Leda Properties Ltd, Re: Computer Centre: LT 27 Mar 2009

Paragon Finance Plc (Formerly Known As National Home Loans Corporation Plc v D B Thakerar and Co (a Firm); Ranga and Co (a Firm) and Sterling Financial Services Limited: CA 21 Jul 1998

Where an action had been begun on basis of allegations of negligence and breach of trust, new allegations of fraud where quite separate new causes of claim, and went beyond amendments and were disallowed outside the relevant limitation period. Sections 23 and 36 and the absence of express statutory mention in the 1980 Act of … Continue reading Paragon Finance Plc (Formerly Known As National Home Loans Corporation Plc v D B Thakerar and Co (a Firm); Ranga and Co (a Firm) and Sterling Financial Services Limited: CA 21 Jul 1998

Southern Pacific Personal Loans Ltd v Walker and Another: CA 12 Nov 2009

The bank appealed against an order that a consumer credit agreement was unenforceable for failing to meet the requirements. The amount of credit figure had been calculated to include the deferred obligation to pay the broker’s fee. Held: The appeal succeeded. The fee was not part of the amount of credit, but rather of the … Continue reading Southern Pacific Personal Loans Ltd v Walker and Another: CA 12 Nov 2009

Dowson and Others v Northumbria Police: QBD 30 Apr 2009

Nine police officers claimed damages for alleged harassment under the 1997 Act by a senior officer in having bullied them and ordered them to carry out unlawful procedures. Amendments were sought which were alleged to be out of time and to have arisen from different facts. Held: Amendments were allowed where they arose from the … Continue reading Dowson and Others v Northumbria Police: QBD 30 Apr 2009

Barclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes): HL 25 Nov 2004

The company had paid substantial sums out in establishing a gas pipeline, and claimed those sums against its tax as capital allowances. The transaction involved a sale and leaseback arrangement which the special commissioners had found to be a pre-arranged series created only for a tax advantage, and the judge at first instance agreed saying … Continue reading Barclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes): HL 25 Nov 2004

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