The defendant had acted as manager of the claimant. The claimant appealed dismissal of its claim for breach of contract and of fiduciary duty, and his claim for payment of sums due under share options granted to him. Held: The appeal failed. The club had alleged dishonesty on the part of Mr Tigana. The judge … Continue reading Fulham Football Club (1987) Ltd v Tigana: CA 19 Jul 2005
Claims were made as to an alleged fraud by some of the respondents. Judges: Treacy J Citations: [2005] EWHC 2662 (QB), [2006] 1 All ER (Comm) 247, [2005] All ER (D) 364, [2006] 1 Lloyds Rep 484 Links: Bailii Jurisdiction: England and Wales Citing: Cited – Barclays Bank Ltd v Quistclose Investments Ltd; etc HL … Continue reading AbouRahmah and Another v Abacha and others: QBD 28 Nov 2005
The claimant had contracted to purchase lead from some of the defendants. There were delays in payment but when funds were made available they should have been repaid. An incorrect bill of lading was presented. The bill certified that the goods had been loaded, but they had not. Held: An inspector certifying the goods should … Continue reading Niru Battery Manufacturing Company, Bank Sepah Iran v Milestone Trading Limited: CA 23 Oct 2003
Judges: Arden, Simon, Hickinbottom LJJ Citations: [2017] EWCA Civ 372, [2017] WLR(D) 347 Links: Bailii, WLRD Statutes: Gambling Act 2005 70(1) Jurisdiction: England and Wales Licensing Updated: 26 March 2022; Ref: scu.584525
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
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The claimant gambler sought payment of his winnings. The casino said that he had operated a system called edge-sorting to achieve the winnings, and that this was a form of cheating so as to excuse their payment. The system exploited tiny variances in the appearance of the sides of playing cards, and the manipulation of … Continue reading Ivey v Genting Casinos (UK) Ltd (T/A Crockfords): SC 25 Oct 2017
Citations: [2018] EWHC 3111 (Admin) Links: Bailii Statutes: National Lottery etc. Act 1993, Gambling Act 2005 (Operating Licence Conditions) (Amendment) Regulations 2018 Jurisdiction: England and Wales Licensing Updated: 04 July 2022; Ref: scu.630557
Arbitration jurisdiction applications stayed The claimant sought declaratory relief as to the basis of a purchase after he placed a bid for a blockchain-based non-fungible token (also known as an NFT) associated with an artwork by the artist known as Beeple titled ‘Abundance’. The court was now asked to decide was whether the English court … Continue reading Soleymani v Nifty Gateway Llc: ComC 24 Mar 2022
Citations: [2017] EWHC 165 (Admin) Links: Bailii Statutes: Gambling Act 2005 Jurisdiction: England and Wales Licensing Updated: 29 January 2022; Ref: scu.573925
The claimants challenged the legality of the 2014 Act, changing from a system of regulation based upon place of supply to one based upon place of consumption. Green J [2014] EWHC 3236 (Admin), [2015] 1 CMLR 28 Bailii Gambling Act 2005, Gambling (Licensing and Advertising) Act 2014 England and Wales Licensing Updated: 22 December 2021; … Continue reading Gibraltar Betting and Gaming Association Ltd v The Secretary of State for Culture, Media and Sport and Others: Admn 10 Oct 2014
The claimant sought recovery of his substantial winnings from the defendant gaming club. The club had resisted saying that the methods used by the claimant at cards, called, ‘edge sorting’ was a form of cheating, a criminal offence within the section, and that therefore no claim arose. Held: The claimant’s appeal failed (Sharp LJ dissenting) … Continue reading Ivey v Genting Casinos UK Ltd (T/A Crockfords Club): CA 4 Nov 2016
The three defendants appealed convictions on a plea of guilty of corruption for ‘spot fixing’ as a player in cricket matches. The defendants had signed contracts not to do anything to bring the Pakistan Cricket Board into disrepute and to comply . .
The defendant had charged his property to the Halifax. Abbey supplied funds to secure its discharge, but its own charge was not registered. It sought to take advantage of the Halifax’s charge which had still not been removed. Held: A mortgagee whose loan is used to repay another charged debt is subrogated to that debt, … Continue reading Boscawen and Others v Bajwa and Others; Abbey National Plc v Boscawen and Others: CA 10 Apr 1995
The claimants sought to amend their claim which had previously been on the basis of a joint ownership, to one of sole ownership. Held: The application for the amendment being made more han two years after the grant, the amendment could not be allowed. s.37(5) bars the making of a new claim out of time. … Continue reading Yeda Research and Development Co Ltd v Rhone-Poulenc Rorer International Holdings Inc and others: CA 31 Jul 2006
Taxation – whether gaming or betting and the different VAT Treatment of newer gaming machines. Citations: [2012] UKUT 347 (TCC), [2013] STC 420 Links: Bailii Jurisdiction: England and Wales Citing: At VDT (1) – The Rank Group Plc v Revenue and Customs VDT 27-May-2008 VDT EXEMPT SUPPLIES – Gaming – Mechanised cash bingo under Gaming … Continue reading HMRC v The Rank Group Plc: UTTC 4 Oct 2012
ECJ Taxation – Sixth VAT Directive – Exemptions – Article 13B(f) – Betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Mechanised cash bingo – Slot machines – Administrative practice departing from the legislative provisions – ‘Due diligence’ defence Citations: C-260/10, [2011] EUECJ C-260/10 Links: Bailii Jurisdiction: European Citing: At VDT … Continue reading Commissioners for Her Majesty’s Revenue and Customs v Rank Group plc C-260/10: ECJ 10 Nov 2011
FTTTx Community Law – Fiscal neutrality – Exemption – Exclusion of provision of ‘gaming machines’ from exemption – Whether taxed machines similar to exempt machines – Relevance of regulatory regime – TNT [2009] STC 1438 considered – Whether FOBTs exempt comparators – Whether on facts due diligence defence established to breach of fiscal neutrality Exemption- … Continue reading The Rank Group Plc v Revenue and Customs: FTTTx 11 Dec 2009
The court was asked whether the VAT treatment of mechanised cash bingo breaches the principle of fiscal neutrality: and the core issue on the appeal is whether the burden lay on Rank to adduce evidence to prove not only that there was a difference in VAT treatment between similar (and apparently competing) products but also … Continue reading Revenue and Customs v The Rank Group: ChD 8 Jun 2009
VDT COMMUNITY LAW – Fiscal neutrality – Exemption – Gaming – Provision of gaming machines excluded from exemption – Similar supplies under Part III of Gaming Act 1968 exempt – Whether principle of fiscal neutrality infringed in law or in practice – Whether defence of due diligence by UK possible – Linneweber [2008] STC 1069 … Continue reading Rank Group Ltd v Revenue and Customs: VDT 19 Aug 2008
VDT EXEMPT SUPPLIES – Gaming – Mechanised cash bingo under Gaming Act 1968 s.14 excluded from exemption – Similar supplies under s.21 exempt – Whether principle of fiscal neutrality infringed – Same company making supplies to same players under both section 14 and 21 – Whether infringement of fiscal neutrality requires competition between supplies as … Continue reading The Rank Group Plc v Revenue and Customs: VDT 27 May 2008
In deciding whether a duty of care is established the court must go to the ‘battery of tests which the House of Lords has taught us to use’, namely: ‘. . the ‘purpose’ test (Banque Bruxelles Lambert SA v Eagle Star Insurance Co Ltd); the ‘assumption of responsibility’ test (Henderson v Merrett Syndicates Ltd); the … Continue reading McLoughlin v Jones; McLoughlin v Grovers (a Firm): CA 2002
The manager of a betting shop took andpound;15 from the shop till for the purpose of gambling; he knew that he would not have been given permission to do so if he had asked. He put an IOU in the till and repaid the money next day. He was summarily dismissed. The employer now appealed … Continue reading Sinclair v Neighbour: CA 1967
The will of Cable Diplock purported to make a gift to charity, and was distributed accordingly. The house however found the gift to be invalid. Held: A personal remedy existed for the recovery of amounts wrongly paid in the distribution of an estate. Lord Simonds was clear that the principles with which he was dealing … Continue reading Ministry of Health v Simpson; In re Diplock dec: HL 1950
Financial wrong-doing short of dishonesty can be a basis for summary dismissal. Gross misconduct sufficient to justify dismissal must in the particular circumstances so undermine the trust and confidence of an employer that he should no longer be required to continue the employment. The identity of the employer and employee were relevant factors. Lord Jauncey … Continue reading Neary and Neary v Dean of Westminster: 9 Jun 1999
The claimant said that the defendant bookmakers had been negligent in allowing him to continue betting when they should have known that he was acting under an addiction. The defendant company had a policy for achieving responsible gambling, including procedures for self-exclusion. The claimant had of his own choice previously closed accounts at other bookmakers, … Continue reading Calvert v William Hill Credit Ltd: ChD 12 Mar 2008
A partner in a firm of solicitors stole money from them, and spent it gambling with the defendants. The firm sued also their banker, who had been held to be aware of the defaulting partner’s weaknesses and activities. Held: The solicitors could not recover from the gambling house. The defendants gave valuable consideration in good … Continue reading Lipkin Gorman v Karpnale Ltd: CA 1989
The court was asked not to renew a gaming licence on the basis that the company was not a fit and proper person. They had a practice of repeatedly accepting cheques from persons whose previous cheques had been dishonoured, and in circumstances in which the licence holder knew that the new cheques would be dishonoured … Continue reading Regina v Knightsbridge London Crown Court ex parte Marcrest Properties Ltd: CA 1983
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 claimant had served an asset freezing order on the bank in respect of one of its customers. The bank paid out on a cheque inadvertently as to the order. The Commissioners claimed against the bank in negligence. The bank denied any duty of care. Held: The bank’s appeal succeeded. The bank owed a duty … Continue reading HM Customs and Excise v Barclays Bank Plc: HL 21 Jun 2006
The claimant sought damages from the first defendant for breach of copyright. An ex parte search order had been executed, with the defendant asserting his privilege against self-incrimination. As computer disks were examined, potentially unlawful images of children were found. The searching officer asked the court for directions as to what to do. Held: The … Continue reading C Plc and W v P and Secretary of State for the Home Office and the Attorney General: ChD 26 May 2006
The plaintiff firm of solicitors sought to recover money which had been stolen from them by a partner, and then gambled away with the defendant. He had purchased their gaming chips, and the plaintiff argued that these, being gambling debts, were worthless, and that therefore no consideration had been given. Held: The casino’s defence succeeded. … Continue reading Lipkin Gorman (a Firm) v Karpnale Ltd: HL 6 Jun 1991
The question raised by this appeal is whether, during the period 1 October 2002 to 5 December 2005, the takings on a particular category of gaming machines operated by the appellants were subject to VAT. The answer depends on whether the takings resulted from the provision of a ‘gaming machine’ as defined in Note (3), … Continue reading Revenue and Customs v The Rank Group Plc: SC 8 Jul 2015
The claimant sought to recover andpound;1m on unpaid cheques. The cheques represented half of the sum gambled away by the defendant in one evening. She now alleged that the claimant had not complied with its duties under the 2005 Act to act responsibly in the giving of credit. The claimant denied that its cheque cashing … Continue reading The Ritz Hotel Casino Ltd v Al Daher: QBD 15 Aug 2014
The claimants asserted an equitable claim against funds held by the defendant bank in the name of a company owned by another defendant who they said defrauded them through a Ponzi investment scheme. Held: The claim failed. On the evidence, the defendant’s manager had not been dishonest, had made no misrepresentation, and had not been … Continue reading Jeremy D Stone Consultants Ltd and Another v National Westminster Bank Plc and Another: ChD 11 Feb 2013
The plaintiffs sought damages for nervous shock. They had watched on television, as their relatives and friends, 96 in all, died at a football match, for the safety of which the defendants were responsible. The defendant police service had not defended a claim of negligence in their management of safety at the match at Hillsborough … Continue reading Alcock and Others v Chief Constable of South Yorkshire Police: HL 28 Nov 1991
The respondent had been subject to a civil search, which revealed the existence of obscene images of children on his computer. He appealed against refusal of an order that the evidence should not be passed to the police as evidence. He said that the order infringed his right against self-incrimination. He had permitted the search … Continue reading C Plc v P and Attorney General Intervening: CA 22 May 2007
The claimant sought damages for the development of neural plaques, having been exposed to asbestos while working for the defendant. The presence of such plaques were symptomless, and would not themselves cause other asbestos related disease, but signalled the presence of asbestos in the lungs. The employer appealed a finding of liability. Held: The claims … Continue reading Johnston v NEI International Combustion Ltd; Rothwell v Chemical and Insulating Co Ltd; similar: HL 17 Oct 2007
Failure to Publish Contracts awards details Challenge to alleged failures by the Secretary of State to comply with procurement law and policy in relation to contracts for goods and services awarded following the onset of the COVID-19 pandemic. Held: The contracts had been awarded under emergency conditions and provisions, but there remained a requirement that … Continue reading Good Law Project Ltd and Others, Regina (on Application of) v Secretary of State for Health and Social Care: Admn 18 Feb 2021
The Defendant had gambled at the plaintiff’s casino, using cheques drawn on a company to obtain chips, all of which he lost. The cheques not having been honoured, Crockfords sued the Defendant for repayment of the loan made to him on the issue of the chips, and applied for summary judgment. At first instance, Henry … Continue reading Crockfords Club Ltd v Mehta: CA 8 Jan 1992
Lost Earnings claim Continues after Death The claimant, suffering from mesothelioma, had claimed against his employers and won, but his claim for loss of earnings consequent upon his anticipated premature death was not allowed. He began an appeal, but then died. His personal representatives appealed. Held: The House assumed that, because the claimant had brought … Continue reading Pickett v British Rail Engineering: HL 2 Nov 1978
Right of Recovery of Money Paid under Mistake Kleinwort Benson had made payments to a local authority under swap agreements which were thought to be legally enforceable when made. Subsequently, a decision of the House of Lords, (Hazell v. Hammersmith and Fulham) established that such swap agreements were unlawful. Kleinwort Benson then sought restitution of … Continue reading Kleinwort Benson Ltd v Lincoln City Council etc: HL 29 Jul 1998
The parties agreed that damages were payable in an action for restitution, but the sum depended upon to a calculation of interest. They disputed whether such interest should be calculated on a simple or compound basis. The company sought compound . .
Several companies within a group paid VAT. Later the basis of charge to output VAT was revised, and a reclaim became due, but the VAT group had been dissolved. Could the appellant, former lead within the group now make the reclaim.
Held: . .
ECJ Taxation – Sixth VAT Directive – Exemptions – Article 13B(f) – Betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Mechanised cash bingo – Slot machines – Administrative practice . .
References: Gazette 09-Jun-1999, [1999] IRLR 288 Coram: Lord Jauncey of Tullichettle Financial wrong-doing short of dishonesty can be a basis for summary dismissal. Gross misconduct sufficient to justify dismissal must in the particular circumstances so undermine the trust and confidence of an employer that he should no longer be required to continue the employment. The … Continue reading Neary and Neary v Dean of Westminster; 9 Jun 1999
