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IOS Finance EFC SA v Servicio Murciano de Salud: ECJ 16 Feb 2017

ECJ (Judgment) Reference for a preliminary ruling – Combating late payment in commercial transactions – Directive 2011/7/EU – Commercial transactions between private undertakings and public authorities – National legislation making the immediate recovery of the principal amount of a debt conditional upon the waiver of interest for late payment and of compensation for recovery costs … Continue reading IOS Finance EFC SA v Servicio Murciano de Salud: ECJ 16 Feb 2017

Inland Revenue Commissioners v Joiner: HL 26 Nov 1975

HL Surtax – Tax advantage – Transaction in securities – Company recon- struction – Surplus assets o f old company distributed in voluntary liquidation – Agreement for liquidation providing for agreed methods o f valuation and distribution – Whether (a) whole scheme o f reconstruction, (b) liquidation agreement, (c) distribution in liquidation a transaction in … Continue reading Inland Revenue Commissioners v Joiner: HL 26 Nov 1975

Ilott v Mitson and Others: CA 31 Mar 2011

The claimant, the estranged adult daughter of the deceased, had claimed under the 1975 Act. The judge made an order for payment of andpound;50,000 by way of capitalisation of maintenance. The claimant appealed saying she should have received more, and the charities (beneficiaries under the will) said that no payment should have been ordered at … Continue reading Ilott v Mitson and Others: CA 31 Mar 2011

Sibthorpe and Morris v London Borough of Southwark: CA 25 Jan 2011

The court was asked as to the extent to which the ancient rule against champerty prevents a solicitor agreeing to indemnify his claimant client against any liability for costs which she may incur against the defendant in the litigation in which the solicitors are to act for her. Held: The defendant’s appeal failed. The Conditional … Continue reading Sibthorpe and Morris v London Borough of Southwark: CA 25 Jan 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

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

National Westminster Bank Plc and Another v Inland Revenue Commissioners: HL 24 Jun 1994

Shares are allotted to a person when that person acquires an unconditional right to be entered on a company’s register of members. The issue of shares only becomes complete after they are registered in the company’s books for the purposes of the BES scheme.Lord Templeman said: ‘The Act of 1985 preserves the distinction in English … Continue reading National Westminster Bank Plc and Another v Inland Revenue Commissioners: HL 24 Jun 1994

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

Regina on the Application of Davies (No 2) v HM Deputy Coroner for Birmingham: CA 27 Feb 2004

The claimant appealed against a costs order. She had previously appealed against an order of the High Court on her application for judicial review of the inquest held by the respondent. Held: The coroner, and others in a similar position should not generally be expected to pay the costs of an appeal against an order … Continue reading Regina on the Application of Davies (No 2) v HM Deputy Coroner for Birmingham: CA 27 Feb 2004

Scott v Bridge and Others: ChD 25 Nov 2020

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

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

Alab Environmental Services Limited v Revenue and Customs: FTTTx 24 Mar 2022

Landfill Tax – Application To Amend Grounds of Appeal – Permission Refused – standard or lower rate of landfill tax – whether the waste comprised qualifying material – Section 42 Finance Act 1996 – Landfill Tax (Qualifying Material) Order 2011 – whether loads contained only a small quantity of non-qualifying material – Section 63 Finance … Continue reading Alab Environmental Services Limited v Revenue and Customs: FTTTx 24 Mar 2022

Percy v Church of Scotland Board of National Mission: HL 15 Dec 2005

The claimant appealed after her claim for sex discrimination had failed. She had been dismissed from her position an associate minister of the church. The court had found that it had no jurisdiction, saying that her appointment was not an employment. However the jurisdiction in sex discrimination cases was wider, extending to those who ‘contract … Continue reading Percy v Church of Scotland Board of National Mission: HL 15 Dec 2005

Wood v Capita Insurance Services Ltd: SC 29 Mar 2017

Construction of term of contract for the sale and purchase of the entire issued share capital of a company. Held: The appeal was dismissed: ‘the SPA may have become a poor bargain, as it appears that it did not notify the sellers of a warranty claim within two years of Completion. But it is not … Continue reading Wood v Capita Insurance Services Ltd: SC 29 Mar 2017

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

Gaines-Cooper v HM Revenue and Customs: ChD 13 Nov 2007

The parties disputed the domicile of the tax-payer. He had a domicile of origin in the UK, but asserted that he had acquired a domicile of choice in the Seychelles. The Special Commissioners had allowed, in assessing the domicile at any time, of evidence of later events. Held: The taxpayer’s appeal failed. The Commissioners could … Continue reading Gaines-Cooper v HM Revenue and Customs: ChD 13 Nov 2007

Blackburn (HM Inspector of Taxes) v Keeling: CA 21 Aug 2003

The tax payer sought to have reflected in his PAYE coding, his substantial trading losses arising from his activities as a Name /underwriter at Lloyds in 2003. Held: The underwriting year 2003 ends in the year of assessment 2003/4, and therefore ‘corresponds’ to that year of assessment. Accordingly, losses declared in May 2003, and other … Continue reading Blackburn (HM Inspector of Taxes) v Keeling: CA 21 Aug 2003

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

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

National Westminster Bank plc v Spectrum Plus Limited and others: HL 30 Jun 2005

Former HL decision in Siebe Gorman overruled The company had become insolvent. The bank had a debenture and claimed that its charge over the book debts had become a fixed charge. The preferential creditors said that the charge was a floating charge and that they took priority. Held: The appeal was allowed. The debenture, although … Continue reading National Westminster Bank plc v Spectrum Plus Limited and others: HL 30 Jun 2005

Douglas and others v Hello! Ltd and others; similar: HL 2 May 2007

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

Bank of Credit and Commerce International SA v Ali, Khan and others (No 1); BCCI v Ali: HL 1 Mar 2001

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

Aviva Investors Property Developments Ltd v Whitby (Valuation Officer) and Others: UTLC 4 Sep 2013

aviva_whitbyUTLC0913 UTLC RATING – hereditament – four newly erected warehouse buildings – entered in 2005 rating list by VO – units having no small power distribution and no lighting or only limited lighting in warehouse areas and no partitioning of office space – one unit having no connection to gas supply – whether rateable hereditaments … Continue reading Aviva Investors Property Developments Ltd v Whitby (Valuation Officer) and Others: UTLC 4 Sep 2013

Douglas and others v Hello! Ltd and others (No 3): CA 18 May 2005

The principal claimants sold the rights to take photographs of their wedding to a co-claimant magazine (OK). Persons acting on behalf of the defendants took unauthorised photographs which the defendants published. The claimants had retained joint copyright over the photographs and reserved a right to control publication of any particular photographs. In return they made … Continue reading Douglas and others v Hello! Ltd and others (No 3): CA 18 May 2005

FHR European Ventures Llp and Others v Cedar Capital Partners Llc: SC 16 Jul 2014

Approprietary remedy against Fraudulent Agent The Court was asked whether a bribe or secret commission received by an agent is held by the agent on trust for his principal, or whether the principal merely has a claim for equitable compensation in a sum equal to the value of the bribe or commission. Held: The appeal … Continue reading FHR European Ventures Llp and Others v Cedar Capital Partners Llc: SC 16 Jul 2014

The Pollen Estate Trustee Company Ltd and Another v HM Revenue and Customs: CA 26 Jun 2013

The court was asked ‘If a charity acquires property in furtherance of its charitable purposes, or as an investment, it is entitled to relief against liability to pay stamp duty land tax (SDLT) on the purchase price.’ Held: The modern approach to statutory construction is to have regard to the purpose of a particular provision … Continue reading The Pollen Estate Trustee Company Ltd and Another v HM Revenue and Customs: CA 26 Jun 2013

Gladman Commercial Properties v Fisher Hargreaves Proctor and Others: CA 14 Nov 2013

The claimant appealed against the striking out of his claims for fraudulent or negligent misrepresentation as to the suitability for deveopment of two former fire service properties. The court had said that a settlement with co-tortfeasors operated to settle also this matter. Held: The appeal was dismissed. The judge’s conclusion was plainly correct. Longmore, Ryder, … Continue reading Gladman Commercial Properties v Fisher Hargreaves Proctor and Others: CA 14 Nov 2013

Browne v Revenue and Customs: FTTTx 15 Oct 2010

FTTTx Stamp Duty Land Tax – Penalty – failure to deliver land transaction return on time – reliance on solicitor – whether reasonable excuse on facts – yes – appeal allowed – section 97 Finance Act 2003. [2010] UKFTT 496 (TC), [2011] SFTD 67, [2011] STI 311 Bailii Finance Act 2003 97 England and Wales … Continue reading Browne v Revenue and Customs: FTTTx 15 Oct 2010

Lloyds TSB Bank Plc v Markandan and Uddin (A Firm): ChD 14 Oct 2010

The claimant sought damages saying that the defendant firm of solicitors had failed to deal properly with a conveyance having paid across the mortgage funds to a non-existent firm of solicitors and without obtaining the appropriate documents at all. The defendant was not suspected of being involved in the fraud. The court was asked whether … Continue reading Lloyds TSB Bank Plc v Markandan and Uddin (A Firm): ChD 14 Oct 2010

Ilott v The Blue Cross and Others: SC 15 Mar 2017

What is reasonable provision for daughter The deceased had left her estate in her will to several animal charities. The claimant, her daughter, had been estranged from her mother for many years, and sought reasonable provision from her estate under the 1975 Act. The district judge had rejected her claim. Held: The appeal by the … Continue reading Ilott v The Blue Cross and Others: SC 15 Mar 2017

Ganci -c- Italie: ECHR 30 Oct 2003

The applicant was serving two life sentences for Mafia related activities. He challenged nine decrees issued by the Minister of Justice under which he was held under a special prison regime for a period of four years. His case related to delays by . .