Legislation had been enacted to tax under Schedule E, people employed through one man service companies and similar. Representatives of such taxpayers sought review of the legislation as incompatible with European law being a hindrance to the freedom of movement of workers and also state aid. The law set to catch those who would be … Continue reading Professional Contractors’ Group and Others v Commissioners of Inland Revenue: CA 21 Dec 2001
Discrimination – History of interactions relevant When a tribunal considered whether the motive for an act was discriminatory, it should look not just at the act, but should make allowance for earlier acts which might throw more light on the act in question. The Tribunal should assess the totality of the evidence on any material … Continue reading Dr Anya v University of Oxford and Another: CA 22 Mar 2001
EAT The Tribunal was asked whether the claimant was a worker within the meaning of the Regulations and so entitled to their protection in receiving holiday pay.
Held: The appropriate classification of a . .
Whether members of a limited liability partnership with no management involvement were subject to the disqualification procedures of the 1986 Act. Judges: Mr Justice Michael Green Citations: [2021] EWHC 672 (Ch) Links: Bailii Statutes: Limited Liability Partnership Regulations 2001, Company Directors Disqualification Act 1986, Companies Act 2006 Jurisdiction: England and Wales Company Updated: 08 October … Continue reading The Secretary of State for Business, Energy and Industrial Strategy v Geoghegan and Others: ChD 23 Mar 2021
Loss of agent’s share for breach within LLP The court was asked whether the principle that a fiduciary (in particular, an agent) who acts in breach of his fiduciary duties can lose his right to remuneration, is capable of applying to profit share of a partner in a partnership or a member of a limited … Continue reading Hosking v Marathon Asset Management Llp: ChD 5 Oct 2016
Application to appoint new liquidators . .
Application to stay a petition to wind up a limited liability partnership. Judges: Weeks QC J Citations: [2003] EWHC 2790 (Ch) Links: Bailii Statutes: Limited Liability Partnership Act 2000, Limited Liability Partnerships Regulations 2001 Jurisdiction: England and Wales Company, Insolvency Updated: 06 September 2022; Ref: scu.431763
Uber drivers are workers The claimant Uber drivers sought the status of workers, allowing them to claim the associated statutory employment benefits. The company now appealed from a finding that they were workers. Held: The appeal failed (Underhill LJ dissenting) The drivers accepted the control of tee Uber app: ‘Even if drivers are not obliged … Continue reading Uber Bv and Others v Aslam and Others: CA 19 Dec 2018
The parties disputed whether Mr Smith had been an employee of or worker with the company so as to bring associated rights into play. The contract required the worker to provide an alternate worker to cover if necessary. Held: The company’s appeal failed. Mr Smith was a worker: ‘there were features of the contract which … Continue reading Pimlico Plumbers Ltd and Another v Smith: SC 13 Jun 2018
Solicitor Firm Member was a Protected Worker The solicitor appellant had been a member of the firm, a limited liability partnership. She disclosed criminal misbehaviour by a partner in a branch in Africa. On dismissal she sought protection as a whistleblower. This was rejected, it being found that a member of such a firm was … Continue reading Clyde and Co LLP and Another v van Winkelhof: SC 21 May 2014
The company challenged the appointment of administrative receivers, saying there had been no insolvency. Held: No question arises of a derivative action arose here. The claimant had standing to apply for declaratory relief since they were directly affected by the appointment. As to the appointment itself ‘it is inconceivable that in enacting the relevant provisions … Continue reading Cabvision Ltd v Feetum and others: CA 20 Dec 2005
Smartphone App Contractors did so as Workers The court was asked whether the employment tribunal was entitled to find that drivers whose work was arranged through Uber’s smartphone application work for Uber under workers’ contracts and so qualify for the national minimum wage, paid annual leave and other workers’ rights; or whether, as Uber contended, … Continue reading Uber Bv and Others v Aslam and Others: SC 19 Feb 2021
The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981
Balance of Interests in peaceful enjoyment claim (Plenary Court) The claimants challenged orders expropriating their properties for redevelopment, and the banning of construction pending redevelopment. The orders remained in place for many years. Held: Article 1 comprises three distinct rules: the first rule, set out in the first sentence of the first paragraph, is general … Continue reading Sporrong and Lonnroth v Sweden: ECHR 23 Sep 1982
Widowers claimed that, in denying them benefits which would have been payable to widows, the Secretary of State had acted incompatibly with their rights under article 14 read with article 1 of Protocol 1 and article 8 of the ECHR. Held: The Secretary’s appeal succeeded. Section 6 of the 1998 Act permitted the discrimination as … Continue reading Hooper and Others, Regina (on the Application of) v Secretary of State for Work and Pensions: HL 5 May 2005
Recognition of illegitimate children The complaint related to the manner in which parents were required to adopt their own illegitimate child in order to increase his rights. Under Belgian law, no legal bond between an unmarried mother and her child results from the mere fact of birth. A recognised ‘illegitimate’ child’s rights of inheritance on … Continue reading Marckx v Belgium: ECHR 13 Jun 1979
NATIONAL INSURANCE CONTRIBUTIONS – limited liability partnership-employees’ bonus scheme – bonuses paid after employees had become members of partnership – whether employed or self-employed earnings- Social Security Contributions and Benefits Act 1992 ss 3 and 6 – Social Security (Contributions) Regulations 2001 Reg 3 (5) and (6) Citations: [2021] UKUT 165 (TCC) Links: Bailii Statutes: … Continue reading Charles Tyrwhitt Llp v Revenue and Customs: UTTC 12 Jul 2021
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
Trial of liability issues in an ‘unfair prejudice’ petition under section 994 of the Companies Act 2006 brought by Mr Flanagan in relation to the affairs of a limited liability partnershipHenderson J said: ‘Although it makes good sense in many contexts to talk of the ‘share’ or ‘interest’ of a member in an LLP, and … Continue reading Flanagan v Liontrust Investment Partners Llp and Others: ChD 24 Jul 2015
The Employment Appeal Tribunal must give reasons for its decision, if it chooses to allow the amendment of appeal the papers in order to hear a point of law which had been conceded in the industrial tribunal. Citing Liverpool Corporation v Wilson, ‘if a point of law goes to jurisdiction, that may be a good … Continue reading Jones v Governing Body of Burdett Coutts School: CA 2 Apr 1998
Same Sex Partner Entitled to tenancy Succession The protected tenant had died. His same-sex partner sought a statutory inheritance of the tenancy. Held: His appeal succeeded. The Fitzpatrick case referred to the position before the 1998 Act: ‘Discriminatory law undermines the rule of law because it is the antithesis of fairness. It brings the law … Continue reading Ghaidan v Godin-Mendoza: HL 21 Jun 2004
The parties had a joint venture agreement which provided that any dispute was to be referred to an arbitrator from the Ismaili community. The claimant said that this method of appointment became void as a discriminatory provision under the 2003 Regulations. The High Court found the appointment to be outwith the provisions, but this was … Continue reading Jivraj v Hashwani: SC 27 Jul 2011
Contracts of service or for services In three cases appeals were heard against a finding as to whether a worker was entitled to have his employer pay National Insurance contributions on his behalf which would apply if he were an employee. He worked as an ‘owner-driver’ Held: The court asked what was the test of … Continue reading Ready Mixed Concrete Southeast Ltd v Minister of Pensions and National Insurance: QBD 8 Dec 1967
The House was asked whether an action for unlawful means conspiracy was available against a participant in a missing trader intra-community, or carousel, fraud. The company appealed a finding of liability saying that the VAT Act and Regulations contained the entire regime. Held: Criminal conduct at common law or by statute can constitute unlawful means … Continue reading Total Network Sl v Revenue and Customs: HL 12 Mar 2008
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
The employees asserted unauthorised deductions from their wages. The company appealed against an order re-instating their claims. When employed by the council, the claimants had the right to pay increases in accordance with rates set by national negotiations, and claimed the benefit of increases negotiated after they had been transferred to the appellant. The employer … Continue reading Parkwood Leisure Ltd v Alemo-Herron and 23 Others: CA 29 Jan 2010
EAT JURISDICTIONAL POINTS Worker, employee or neither Working outside the jurisdiction Whether LLP equity member was a limb (b) worker under section 230(3). Allowing Claimant’s appeal, she was. Applying Lawson v Serco, Duncombe (No. 2) and Ravat, on any view Employment Tribunal entitled to conclude that it had jurisdiction territorially to entertain both whistleblowing claim … Continue reading Clyde and Co Llp v Van Winkelhof: EAT 26 Apr 2012
The industrial tribunal had made a finding of direct race discrimination. The Employment Appeal Tribunal found the decision perverse, and ordered a rehearing. The applicant appealed that order. Held: The EAT must be careful not to take disagreements as to findings on facts as faults in law. No appeal on a question of law should … Continue reading Yeboah v Crofton: CA 31 May 2002
Sham requires common intent to create other result The court considered a claim by a hire-purchase company for the return of a vehicle. The bailee said the agreement was a sham. Held: The word ‘sham’ should only be used to describe an act or document where the parties have a common intention that the act … Continue reading Snook v London and West Riding Investments Ltd: CA 1967
The claimant was a solicitor partner with the appellant limited liability partnership at their offices in Tanzania. She disclosed what she believed to be money laundering by a local partner. She was dismissed. She had just disclosed her pregnancy and claimed also in sex discrimination. The company appealed findings as to jurisdiction saying that she … Continue reading Clyde and Co Llp and Another v Bates van Winkelhof: CA 26 Sep 2012
ECJ Principle of equal pay for men and women – Direct effect – Meaning of worker – Self-employed female lecturer undertaking work presumed to be of equal value to that which is undertaken in the same college by male lecturers who are employees, but under contract with a third company – Self-employed lecturers not eligible … Continue reading Allonby v Accrington and Rossendale College for Education and Employment: ECJ 13 Jan 2004
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