The appellants resisted disclosure to the revenue of advice it had received. It claimed legal advice privilege (LAP), though the advice was from its accountants. Held: (Lords Sumption and Clarke dissenting) LAP applies to all communications passing between a client and its lawyers, acting in their professional capacity, in connection with the provision of legal … Continue reading Prudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Another: SC 23 Jan 2013
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
The company set up a scheme to promote their petrol sales. They distributed coins showing the heads of members of the English football team for the 1970 World Cup. One coin was given with each for gallons of petrol. The Commissioners said that the coins were part of the consideration for the sale and were … Continue reading Esso Petroleum Limited v Commissioners of Customs and Excise: HL 10 Dec 1975
An application was made to inspect documents held by the Customs and Excise Commissioners. The plaintiff sought to inspect the documents to discover whether calculations of taxes were correct. The Commissioners swore an affidavit identifying documents supplied to them by others containing confidential information about the affairs of persons other than the plaintiff who were … Continue reading Alfred Crompton Amusement Machines Ltd v Customs and Excise Commissioners: HL 1974
The claimant advanced funds to the respondent for him to invest in a bank of which the claimant had insider knowledge. In fact the defendant did not invest the funds, the knowledge was incorrect. The defendant however did not return the sums advanced, saying he need not return it because the contract was for an … Continue reading Patel v Mirza: SC 20 Jul 2016
Harman LJ said: ‘The sale envisaged by the section is, as is agreed, not a real but a hypothetical sale, and must be taken to be a sale between a willing vendor and a willing purchaser: see, for instance, the speech of Lord Guest in In re Sutherland [ 1963] AC 235 , at page … Continue reading In re Lynall deceased: CA 1968
The defendant had in 1993 obtained legal aid. Work was done but the certificate was then revoked. The Commission sought repayment of the sums paid on account to his solicitors. He replied that the claim was out of time. The Commission argued that time did not run until the sum was fixed. Held: The Commission’s … Continue reading Legal Services Commission v Rasool: CA 5 Mar 2008
The claimant sought to recover overpayments said to have been made to the defendant barrister in the early 1990s. Interim payments on account had been made, but these were not followed by final accounts. The defendant, now retired, said that the claims were defeated by limitation and laches and were an abuse of process because … Continue reading Legal Services Commission v Henthorn: QBD 4 Feb 2011
Lloyds Agents Owe Care Duty to Member; no Contract Managing agents conducted the financial affairs of the Lloyds Names belonging to the syndicates under their charge. It was alleged that they managed these affairs with a lack of due careleading to enormous losses. Held: The assumption of responsibility principle enunciated in Hedley is not confined … Continue reading Henderson v Merrett Syndicates Ltd: HL 25 Jul 1994
An assessment to income tax had been raised after the employee resold shares in the company issued through the employees’ share scheme at a price which the Revenue said was above the share value. The company appealed against a finding that tax was payable. Held: The appeal failed. The Revenue should calculate the price which … Continue reading Grays Timber Products Ltd v Revenue and Customs: SC 3 Feb 2010
The defendants had been members of the Houses of Commons and of Lords. They faced charges of dishonesty in respect of their expenses claims. They now appealed a finding that they were not subject to the exclusive jurisdiction of Parliament under parliamentary privilege, and could therefore be prosecuted iin the normal criminal courts. Held: The … Continue reading Chaytor and Others, Regina v: CACD 30 Jul 2010
A firm of solicitors had a member involved in a substantial fraud. The defendant firm of accountants certified the firm’s accounts. There were later many calls upon the compensation fund operated by the claimants, who sought recovery in turn from the accountants. The accountants pleaded limitation. Held: The Law Society faced a contingent liability on … Continue reading Law Society v Sephton and Co (a Firm) and Others: HL 10 May 2006
The claims arose in connection with the validity and alleged infringement of a European Patent on erythropoietin (‘EPO’). Held: ‘Construction is objective in the sense that it is concerned with what a reasonable person to whom the utterance was addressed would have understood the author to be using the words to mean. Notice, however, that … Continue reading Kirin-Amgen Inc and others v Hoechst Marion Roussel Limited and others etc: HL 21 Oct 2004
The Commissioners had a statutory duty to make schemes with regard to electricity districts and to hold local enquiries before making them. They made a draft scheme which in effect allocated duties to one body which the Act required should be . .
