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Parkash v Irani Finance Ltd: ChD 1970

A search by an intending chargee had not revealed the existence of a caution on the register which protected a charging order. When the chargee attempted to register the charge, the cautioner was informed. It objected to the registration. Held: The charging order took priority over the later charge, which, being unregistered, took effect only … Continue reading Parkash v Irani Finance Ltd: ChD 1970

Ankar Pty Ltd v National Westminster Finance (Australia) Ltd: 1987

(High Court of Australia) The court consdered the situation where a surety was called after alteration of the contract secured: ‘to hold the surety to its bargain, the creditor must show that the nature of the alteration can be beneficial to the surety only or that by its nature it cannot in any circumstances increase … Continue reading Ankar Pty Ltd v National Westminster Finance (Australia) Ltd: 1987

CC and C Ltd v Revenue and Customs: CA 19 Dec 2014

This appeal arises in the context of the regime which permits wholesale trading in alcoholic drinks and other dutiable goods which are held in, or moved between, excise warehouses without giving rise to an ‘excise duty point’ and thus attracting liability for excise duty. Held: (i) The High Court has jurisdiction to grant an injunction … Continue reading CC and C Ltd v Revenue and Customs: CA 19 Dec 2014

Spink v Revenue and Customs: FTTTx 28 May 2014

Schedule 56 Finance Act 2009 – penalties for late payment of tax – Appellant advised by DWP that lump sum pension payment had been paid to her ‘net of tax’ which was subsequently discovered to be incorrect – whether reasonable excuse – yes – appeal allowed Citations: [2014] UKFTT 524 (TC) Links: Bailii Jurisdiction: England … Continue reading Spink v Revenue and Customs: FTTTx 28 May 2014

Thomas and Davies (Merthyr Tydfil) Ltd v Denly (VO): UTLC 29 May 2014

Rating – Valuation – car showroom and workshop in need of repair – whether a reasonable landlord would consider the works of necessary repair to be uneconomic – whether works carried out were repairs or improvements – held majority of works were repairs – evidence insufficient to determine whether uneconomic – Local Government Finance Act … Continue reading Thomas and Davies (Merthyr Tydfil) Ltd v Denly (VO): UTLC 29 May 2014

Finance and Business Training Ltd v HM Revenue and Customs: UTTC 26 Nov 2013

UTTC Value Added Tax – whether services provided by Appellant exempt under Value Added Tax Act 1994, Schedule 9, Group 6, Item 1 – whether Appellant was ‘an eligible body’ within Note (1)(b)- whether Appellant was a college or institution of the University of Wales – whether possible to be an eligible body in relation … Continue reading Finance and Business Training Ltd v HM Revenue and Customs: UTTC 26 Nov 2013

Finance and Business Training Ltd v HM Revenue and Customs: CA 28 Oct 2014

Application for leave to appeal [2014] EWCA Civ 1412 Bailii England and Wales Citing: At FTTTx – Finance and Business Training Ltd v Revenue and Customs FTTTx 14-Jun-2012 Education – Exemptions – Value Added Tax Act 1994, Sch 9, Group 6, Item 1, Note 1(b )- Exemptions – Whether the Appellant is a college of … Continue reading Finance and Business Training Ltd v HM Revenue and Customs: CA 28 Oct 2014

Finance and Business Training Ltd v Revenue and Customs: FTTTx 14 Jun 2012

Education – Exemptions – Value Added Tax Act 1994, Sch 9, Group 6, Item 1, Note 1(b )- Exemptions – Whether the Appellant is a college of a university – Whether the Appellant is an eligible body [2012] UKFTT 382 (TC) Bailii England and Wales Cited by: Appeal from – Finance and Business Training Ltd … Continue reading Finance and Business Training Ltd v Revenue and Customs: FTTTx 14 Jun 2012

Finance and Business Training Ltd v Revenue and Customs: CA 19 Jan 2016

The court was asked ‘Does EU law mean that a provider of university courses is entitled to the education exemption from VAT in the same way as a university even if not so entitled under UK VAT law?’ The FTT decided it was not. Although it supplied a university education, FBT also had to show … Continue reading Finance and Business Training Ltd v Revenue and Customs: CA 19 Jan 2016

Association Francaise Des Usagers De Banques v Minister of Economy and Finance: ECJ 27 Feb 2020

(Opinion) Reference for a preliminary ruling – Consumer protection – Consumer credit contracts relating to immovable property for residential use – Payment or savings account – Obligation for the borrower to domiciliate his income in a payment account for a period fixed by the contract loan – Individualized advantage – Directive 2007/64 / EC – … Continue reading Association Francaise Des Usagers De Banques v Minister of Economy and Finance: ECJ 27 Feb 2020

The Co-Operative Bank Plc v Phillips: ChD 21 Aug 2014

The bank had brought possession proceedings against the defendant under two legal charges securing personal guarantees. The proceedings had been abandoned, but the court now was asked whether costs for the defendant should be on the standard or indemnity basis. The defendant argued that the proceedings had been brought for a collateral purpose and were … Continue reading The Co-Operative Bank Plc v Phillips: ChD 21 Aug 2014

Bristol and West Plc v Revenue and Customs: UTTC 14 Feb 2014

UTTC Taxation of profits made on sale or transfer of derivatives under Finance Act 2002. Whether transfer disregarded between subsidiaries where one of the companies is not subject to the regime under the 2002 Act. Closure Notice – whether effective when sent by mistake known to the tax payer company. Held: The transfer was not … Continue reading Bristol and West Plc v Revenue and Customs: UTTC 14 Feb 2014

Roberts and Others v Keegan (Rentcharges : Nature and Extent): LRA 1 Oct 2014

LRA A lease created by the owner of a rentcharge pursuant to section 121 of the Law of Property Act 1925 is not registrable as a lease at HM Land Registry but is a mortgage which can only be protected on the register by a notice at least where the rentcharge is to end in … Continue reading Roberts and Others v Keegan (Rentcharges : Nature and Extent): LRA 1 Oct 2014

Sunman v Director of Border Revenue: FTTTx 12 Dec 2014

FTTTx Excise Duty – importation of tobacco products – concealment – seizure and confiscation of tobacco – CEMA 1979 – excise duty assessment under Finance Act 1994 s 12 (1A) – no valid grounds of appeal presented – appeal disallowed. [2014] UKFTT 1096 (TC) Bailii England and Wales Customs and Excise Updated: 24 December 2021; … Continue reading Sunman v Director of Border Revenue: FTTTx 12 Dec 2014

McAreavey v Director of Border Revenue: FTTTx 12 Dec 2014

FTTTx Excise Duty – importation of tobacco products – concealment – seizure and confiscation of tobacco – CEMA 1979 – excise duty assessment under Finance Act 1994 s 12 (1A) – no valid grounds of appeal presented – appeal disallowed. [2014] UKFTT 1095 (TC) Bailii England and Wales Customs and Excise Updated: 24 December 2021; … Continue reading McAreavey v Director of Border Revenue: FTTTx 12 Dec 2014

London Clubs Management Ltd v Revenue and Customs: FTTTx 27 Nov 2014

FTTTx GAMING DUTY – section 11 Finance Act 1997- value for gaming duty purposes of Non-Negotiable Chips and Free Bet Vouchers provided free to players and used for gaming – whether value nil or face value – face value – appeal dismissed [2014] UKFTT 1060 (TC) Bailii England and Wales Taxes – Other Updated: 24 … Continue reading London Clubs Management Ltd v Revenue and Customs: FTTTx 27 Nov 2014

Fidex Limited v Revenue and Customs: UTTC 13 Nov 2014

Procedure – appeal against closure notice – reliance on grounds for amendment not stated in closure notice – Tower McCashback considered Corporation tax – loan relationships – application of paragraph 13 Sch9 FA 1996 to debit arising under para19A [2014] UKUT 454 (TCC) Bailii Finance Act 1996 England and Wales Citing: Appeal From – Fidex … Continue reading Fidex Limited v Revenue and Customs: UTTC 13 Nov 2014

Johnson v Mitie Asset Management Ltd: EAT 18 Jul 2014

EAT Victimisation Discrimination : Protected Disclosure – DISABILITY DISCRIMINATION PROTECTED DISCLOSURE – section 43B Employment Rights Act 1996 Inadequate findings of fact by the ET as to what had actually been said by the Claimant and, if not a protected disclosure, why. Ultimately, however, the ET’s clear findings of fact as to the reason for … Continue reading Johnson v Mitie Asset Management Ltd: EAT 18 Jul 2014

Ahmed v The Director of Border Revenue: FTTTx 10 Sep 2014

FTTTx FORFEITURE – Border Force offering to restore car for 30% of value – vehicle used to smuggle Class A drugs – whether decision unreasonable – unreasonably favourable to appellant – appeal dismissed – Border Force directed to review its policies [2014] UKFTT 880 (TC) Bailii Finance Act 1994 16(4) England and Wales Customs and … Continue reading Ahmed v The Director of Border Revenue: FTTTx 10 Sep 2014

Skelly and Others v Revenue and Customs: FTTTx 16 May 2014

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

The Equality and Human Rights Commission v Earle: EAT 4 Jun 2014

EAT Contract of Employment : Damages for Breach of Contract – The Claimant accepted a job which provided for a salary range, within which there were a number of incremental steps from the lowest level (at which she started) to the top, the ‘rate for the job’. She was assured by an HR officer of … Continue reading The Equality and Human Rights Commission v Earle: EAT 4 Jun 2014

In The Petition of East Renfrewshire Council for An Order Under Section 75, of The Local Government (Scotland) Act 1973: SCS 19 Aug 2014

Outer House – A school was situated on common good land. To finance its repair and rehabilitation, the local council sought to sell it to a finance company taking a long lease back, and now sought an order permitting it to do so. Held: The petition was refused as unnecessary. There was nothing that would … Continue reading In The Petition of East Renfrewshire Council for An Order Under Section 75, of The Local Government (Scotland) Act 1973: SCS 19 Aug 2014

Falconwood Employment Agency Ltd v Revenue and Customs: FTTTx 4 Aug 2014

FTTTx INCOME TAX – Penalties – late payment of PAYE and NICs – Schedule 56 Finance Act 2009 – whether reasonable excuse due to insufficiency of funds – no- whether penalty unfair – no – whether penalty disproportionate – no. [2014] UKFTT 757 (TC) Bailii Taxes Management, Income Tax Updated: 20 December 2021; Ref: scu.535803

The Knoll Care Home Ltd v Revenue and Customs: FTTTx 4 Aug 2014

FTTTx INCOME TAX – Penalties – late payment of PAYE and NICs – Schedule 56 Finance Act 2009 – whether reasonable excuse due to insufficiency of funds – no – whether reasonable excuse due to failure to warn – no – whether penalty unfair – no – whether penalty disproportionate – no. [2014] UKFTT 756 … Continue reading The Knoll Care Home Ltd v Revenue and Customs: FTTTx 4 Aug 2014

Hughes v Revenue and Customs: FTTTx 1 Aug 2014

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

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

Winder and Others, Regina (on The Application of) v The Equality and Human Rights Commission: Admn 30 Jul 2014

The defendant local authority had introduced a Council Tax Reduction scheme which purported to restrict concessions to thosewho had lived within the area for the previous two years. The claimants sought permission to judicially review the scheme as unlawful and discriminatory. Held: Review was granted. The scheme was unlawful. Hickinbottom J [2014] EWHC 2617 (Admin), … Continue reading Winder and Others, Regina (on The Application of) v The Equality and Human Rights Commission: Admn 30 Jul 2014

Portland Gas Storage Ltd v Revenue and Customs: UTTC 17 Jun 2014

STAMP DUTY LAND TAX – jurisdiction of the First-tier Tax Tribunal – whether Respondents made a decision giving rise to a right of appeal – yes – paragraphs 6, 12, 23, 24 and 35 Schedule 10 Finance Act 2003 – appeal allowed [2014] UKUT 270 (TCC), [2014] BTC 520, [2014] STI 2406, [2014] STC 2589 … Continue reading Portland Gas Storage Ltd v Revenue and Customs: UTTC 17 Jun 2014

Ministry of Justice (Decision Notice) FS50510247: ICO 2 Jan 2014

ICO The complainant has requested information regarding private finance initiatives between the Ministry of Justice and G4S. The Commissioner’s decision is that the request is not vexatious and he requires the MOJ to issue a fresh response in accordance with the FOIA. Section of Act/EIR and Finding: FOI 14 – Complaint Upheld [2014] UKICO FS50510247 … Continue reading Ministry of Justice (Decision Notice) FS50510247: ICO 2 Jan 2014

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

Regulation and Quality Improvement Authority (Decision Notice): ICO 1 May 2014

ICO The complainant has requested a copy of the ‘Contemporaneous Notes’ taken during the Finance Inspection of a named residential care home in 2012 and 2013. The Regulation and Quality Improvement Authority (RQIA) refused to provide the requested information under section 36(2)(b)(i) and (ii) and section 36(2)(c) of the Freedom of Information Act 2000 (FOIA). … Continue reading Regulation and Quality Improvement Authority (Decision Notice): ICO 1 May 2014

Keppel Seghers UK Ltd v Hinds: EAT 20 Jun 2014

EAT JURISDICTIONAL POINTS – Worker, employee or neither Extended definition of ‘worker’ etc for the purposes of Part IVA Employment Rights Act 1996 – approach to section 43K(1)(a)(i) (‘worker’) and section 43K(2)(a) (’employer’). In construing these provisions, it was relevant to have regard to the fact that section 43K was explicitly introduced for the purpose … Continue reading Keppel Seghers UK Ltd v Hinds: EAT 20 Jun 2014

Kondel v Revenue and Customs: FTTTx 11 Jun 2014

FTTTx Schedule 56 Finance Act 2009 – penalties for late payment of tax – Appellant says he overlooked payment because of his father’s illness and because he had become unemployed – whether reasonable excuse – no – appeal dismissed [2014] UKFTT 595 (TC) Bailii Finance Act 2009 56 Income Tax Updated: 05 December 2021; Ref: … Continue reading Kondel v Revenue and Customs: FTTTx 11 Jun 2014

Howes v Revenue and Customs: FTTTx 11 Jun 2014

FTTTx Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – Appellant believed that a time to pay arrangement that had been agreed for tax due in the previous year continued and covered tax due in the following tax year – … Continue reading Howes v Revenue and Customs: FTTTx 11 Jun 2014

African Consolidated Resources Plc v Revenue and Customs: FTTTx 11 Jun 2014

VAT – holding company – economic activities – taxable supplies – intra-group loan finance – intra- group management services- HELD – loan finance quasi- equity – not carried on on commercial basis -not economic activity – management services -insufficient link between fixed fee and services provided – not taxable supply – appeals dismissed. [2014] UKFTT … Continue reading African Consolidated Resources Plc v Revenue and Customs: FTTTx 11 Jun 2014

Rivers v Revenue and Customs: FTTTx 23 May 2014

Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – underpayment of income tax caused by employer collecting and accounting for tax at basic rate – tax payable at the higher rate – whether reasonable excuse – no – appeal disallowed … Continue reading Rivers v Revenue and Customs: FTTTx 23 May 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

GMGRM North Ltd and Others, Regina (on The Application of) v Ritchie (Revenue and Customs) and Another: CA 19 Jun 2014

Appellants’ renewed application for permission to appeal against an order refusing permission to apply for judicial review of the decision of the respondents in which they refused to exercise their statutory discretion to permit adjustments to claims made for corporation tax group relief outside the ordinary statutory time limits for such claims provided for in … Continue reading GMGRM North Ltd and Others, Regina (on The Application of) v Ritchie (Revenue and Customs) and Another: CA 19 Jun 2014

Copydan Bandkopi v Nokia Danmark A/S: ECJ 18 Jun 2014

ECJ Intellectual Property – Copyright and related rights – Directive 2001/29/EC – Harmonisation of certain aspects of copyright and related rights in the information society – Exclusive Copyright – Article 5, paragraph 2 b) – Article 5, paragraph 5 – Exceptions and limitations – Private copying exception – Fair compensation – Scope – National legislation … Continue reading Copydan Bandkopi v Nokia Danmark A/S: ECJ 18 Jun 2014

Skelly and Others v Revenue and Customs: UTTC 16 May 2014

UTTC 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 England and Wales Taxes Management Updated: 03 December 2021; … Continue reading Skelly and Others v Revenue and Customs: UTTC 16 May 2014

Cukurova Holding As v Sonera Holding Bv: PC 13 May 2014

(British Virgin Islands) The appellant sought to have set aside the Final Decision of an arbitrator. Lord Neuberger, Lord Mance, Lord Clarke, Lord Sumption, Lord Hodge [2014] UKPC 15 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 … Continue reading Cukurova Holding As v Sonera Holding Bv: PC 13 May 2014

Whittle v Revenue and Customs: FTTTx 4 Mar 2014

INCOME TAX – Assessment for additional tax after continuation – penalties – whether sufficient records delivered – whether income undeclared in light of family household expenditure – financial information of spouse not disclosed because of secrecy – Appeal allowed. Sections 12, 29, 34 and 36 of the Taxes Management Act 1970 and Part 1 Finance … Continue reading Whittle v Revenue and Customs: FTTTx 4 Mar 2014

Haining v Warrington Borough Council: CA 2 Apr 2014

The child had special educational needs. The parents wanted him to attend a particular independent residential school. The Council wanted to finance his attendance at a less expensive school. Lord Dyson MR, Pitchford, Rafferty LJJ [2014] EWCA Civ 398, [2014] WLR(D) 152 Bailii Education Act 1996 9 England and Wales Education Updated: 02 December 2021; … Continue reading Haining v Warrington Borough Council: CA 2 Apr 2014

King v Revenue and Customs: FTTTx 12 Feb 2014

FTTTx Section 59C(3) and (4) Taxes Management Act 1970 and Schedule 56 Finance Act 2009 – penalty for late payment of tax – whether time to pay arrangement was agreed with HMRC – no – whether reasonable excuse that Appellant believed arrangement existed – no – appeal disallowed [2014] UKFTT 192 (TC) Bailii Taxes Management … Continue reading King v Revenue and Customs: FTTTx 12 Feb 2014

Powerplus Engineering Ltd v Revenue and Customs: FTTTx 4 Feb 2014

FTTTx Penalty – late payment of PAYE and NICs (FA 2009 Sch 56) – Whether a reasonable excuse for late payment – No – Whether ‘special circumstances’ justifying a special reduction – No – Appeal dismissed [2014] UKFTT 152 (TC) Bailii Finance Act 2009 Sch 56 England and Wales Taxes Management, Income Tax Updated: 30 … Continue reading Powerplus Engineering Ltd v Revenue and Customs: FTTTx 4 Feb 2014

Flanagan and Others v Revenue and Customs: FTTTx 10 Feb 2014

FTTTx INCOME TAX – loss relief – admitted avoidance scheme – whether trade existed – no – if existed, when begun – whether manufactured payment representative of overseas dividend – no – whether payment an incidental cost of obtaining finance – no – scheme unsuccessful – whether if scheme succeeded it would fail on Ramsay … Continue reading Flanagan and Others v Revenue and Customs: FTTTx 10 Feb 2014

Topland Portfolio No 1 Ltd v Smiths News Trading Ltd: CA 21 Jan 2014

The claimant landlord sought to recover arrears of its tenant’s rent after the tenant’s insolvency from the defendant under the defendant’s guarantee of the rent. The defendant had argued successfully at first instance that the guarantee had been avoided after the grant of a licence to alter the property. Held: The appeal failed. The Licence … Continue reading Topland Portfolio No 1 Ltd v Smiths News Trading Ltd: CA 21 Jan 2014

4Finance (Advocate General’S Opinion): ECJ 19 Dec 2013

ECJ Opinion – Consumer protection – Unfair business-to-consumer commercial practices – Pyramid scheme – Whether consumers must give consideration to enter a pyramid scheme – Whether there is a link between consideration given by new entrants and compensation paid to existing members – Whether the amount of consideration is relevant Sharpston AG C-515/12, [2013] EUECJ … Continue reading 4Finance (Advocate General’S Opinion): ECJ 19 Dec 2013

Jack and Another (London Scottish Finance Ltd) v Craig and Others: ChD 17 Dec 2013

Application by the joint administrators of LSF for directions arising out of loan agreements made or acquired by LSF before the administration began, under which secured loans were made to consumers but which were unenforceable because they contravened provisions of the Consumer Credit Act 1974. Held: The phrase ‘realisation of the security’ in section 106, … Continue reading Jack and Another (London Scottish Finance Ltd) v Craig and Others: ChD 17 Dec 2013

Plevin v Paragon Personal Finance Ltd and Another: CA 16 Dec 2013

The claimant sought repayment of a personal protection insurance premium paid to her broker. The broker was now in insolvent liquidation, and she sought to recover the premium from the next intermediary. Held: Any limitation of section 140A(1)(c) to acts or omissions for which the creditor was personally or vicariously responsible would imply that the … Continue reading Plevin v Paragon Personal Finance Ltd and Another: CA 16 Dec 2013

Sharpe v The Worcester Diocesan Board of Finance Ltd and Another: EAT 28 Nov 2013

EAT JURISDICTIONAL POINTS – Worker, employee or neither This appeal raises the question whether the Claimant, an ordained Minister in the Church of England, was working under a contract of employment, or was a lternatively a ‘worker’ within the meaning of s.43K ERA after he was appointed as Rector in the Teme Valley South Benefice, … Continue reading Sharpe v The Worcester Diocesan Board of Finance Ltd and Another: EAT 28 Nov 2013

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

Robertson v Swift: SC 9 Sep 2014

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

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

Standfast Corporate Underwriters Ltd v Revenue and Customs: FTTTx 12 Feb 2014

FTTTx Corporation tax – corporate underwriter at Lloyd’s – application of anti-loss buying restriction in s227A Finance Act 1994 – taxpayer owned by consortium during period of ‘group-relief continuity condition’ in s227A(5), subsequently acquired as wholly-owned subsidiary of one of the consortium members – then seeking to surrender in later period, by way of group … Continue reading Standfast Corporate Underwriters Ltd v Revenue and Customs: FTTTx 12 Feb 2014

British Telecommunications Plc v Telefonica O2 UK Ltd: SC 9 Jul 2014

The parties disputed the termination charges which BT was entitled to charge to mobile network operators for putting calls from the latter’s networks through to BT fixed lines with associated 08 numbers. BT had introduced new tariff charges. Held: The appeal was allowed unanimously and the decision of the CAT re-establised. BT was free to … Continue reading British Telecommunications Plc v Telefonica O2 UK Ltd: SC 9 Jul 2014

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

Reeves (Valuation Officer) v Tunnel Tech Ltd: UTLC 7 Apr 2014

RATING – Agricultural exemption – Local Government Finance Act 1988, s.51, Schedule 5, paragraph 1 – paragraph 2 (1)(d), meaning of agricultural land – whether hereditament consisting of buildings ‘anything which consists of a market garden, nursery ground’ – paragraph 3(b), meaning of agricultural building – whether hereditament ‘is or forms part of a market … Continue reading Reeves (Valuation Officer) v Tunnel Tech Ltd: UTLC 7 Apr 2014

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

Williams v Central Bank of Nigeria: SC 19 Feb 2014

Bank not liable for fraud of customer The appellant sought to make the bank liable for a fraud committed by the Bank’s customer, the appellant saying that the Bank knew or ought to have known of the fraud. The court was asked whether a party liable only as a dishonest assistant was a trustee, and … Continue reading Williams v Central Bank of Nigeria: SC 19 Feb 2014

Moseley, Regina (on The Application of) v London Borough of Haringey: SC 29 Oct 2014

Consultation requirements The claimant challenged a decision of the respondent reducing the benefits under the Council Tax Reduction Scheme reducing Council Tax for those in need, saying that the Council’s consultation had been inadequate. Held: The consultation was procedurally unfair because the consultation documentation gave a misleading impression in failing to mention other ways of … Continue reading Moseley, Regina (on The Application of) v London Borough of Haringey: SC 29 Oct 2014

Gold Harp Properties Ltd v Macleod and Others: CA 29 Jul 2014

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

Durkin v DSG Retail Ltd and Another: SC 26 Mar 2014

Cancellation of Hire Finance Contract The claimant had bought a PC with a finance agreement with the respondent. He rejected it a day later, but the respondent refused to cancel the credit agreement. The respondent had threatened to report his non-payment to credit reference companies, which in due course caused the appellant more difficulties. He … Continue reading Durkin v DSG Retail Ltd and Another: SC 26 Mar 2014

Pall Mall Investments (London) Ltd v Gloucester City Council: Admn 8 Jul 2014

The land-owner appealed by case stated against an assessment to unoccupied, non-domestic rate demands. The land-owner said that they were unoccupied through dilapidations and therefore exempt. They said that the court had wrongly disregarded their evidence that it would be an offence for the properties to be occupied in their condition. Held: The appeal failed. … Continue reading Pall Mall Investments (London) Ltd v Gloucester City Council: Admn 8 Jul 2014

Coll v Floreat Merchant Banking Ltd and Others: QBD 3 Jun 2014

The court was asked whether it was possible to bring contempt proceedings against a solicitor for the breach of an undertaking other than one given to the court. The parties had been employee and employer. On the breakdown of that relationship, the employer took possession of a computer used by the employee. They disputed ownership. … Continue reading Coll v Floreat Merchant Banking Ltd and Others: QBD 3 Jun 2014

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

Royal Borough of Kensington and Chelsea v Revenue and Customs: FTTTx 30 Jul 2014

FTTTx Value Added Tax. Section 80 Value Added Tax Act 1994. Section 121(1) Finance Act 2008 (extended time limits for old VAT claims). Construction of agreement purporting to override the section 80 prima facie right to refund. Shift of evidential burden to HMRC; Wood v Holden [2006] EWCA Civ 26 applied. Held: agreement operated as … Continue reading Royal Borough of Kensington and Chelsea v Revenue and Customs: FTTTx 30 Jul 2014

Plevin v Paragon Personal Finance Ltd and Another: Misc 4 Oct 2012

Manchester County Court – The claimant sought repayment of insurance premiums paid as payment protection insurance when aking out a loan with the defendants as advised by the second defendant. The second defendant was in liquidation by the time her claim was issued. In pursuing a claim for at the most andpound;5,000, her lawyers had … Continue reading Plevin v Paragon Personal Finance Ltd and Another: Misc 4 Oct 2012