‘Appeals . . against orders . . arising out of the detention . . by HMRC of large quantities of alcohol from the warehouse and other premises of First Stop, the respondent to the first two appeals and the appellant in the third. At the time the alcohol in this case was detained . . … Continue reading HM Revenue and Customs v First Stop Wholesale Ltd and Another: CA 12 Mar 2013
Claim for judicial review of various seizure notices issued by the defendants. The question was whether a statement in the notices that ‘no evidence of UK duty payment has been provided’ was a sufficient statement of the grounds for seizing the goods as ‘liable to forfeiture’ Held: It was. Judges: Singh J Citations: [2012] EWHC … Continue reading First Stop Wholesale Ltd R (on The Application of) v Revenue and Customs: Admn 5 Oct 2012
(Hong Kong) The buyer brought an action for damages for breach of a contract for the sale of goods. The measure of damages was the difference between the contract price and the market value of the goods at the relevant date. The evidence called at trial was all directed to the market value of the … Continue reading Tai Hing Cotton Mill Limited v Kamsing Knitting Factory (A Firm): PC 27 Jul 1977
As at the date of their failure to nominate loading places and silos, the sellers were in default of fulfilment of a contract and it was at that date that they failed to carry out the contract. Thereafter, the buyers were not obliged immediately to treat the sellers as being in default. They had the … Continue reading Toprak Mansulleri Ofisi v Finagrain Compagnie Commerciale Agricole et Financiere S A: ChD 1979
The plaintiff sold a quantity of resin to the defendant for use in the manufacture of chipboard. The contract contained a reservation of title clause, but both parties contemplated that the resin would be used in the process of production before it had been paid for, as indeed occurred. All those involved in that case … Continue reading Borden (UK) Ltd v Scottish Timber Products Ltd: CA 1979
Austlii (High Court of Australia) Sale of Goods – Sale by buyer obtaining possession with sellers consent – Delivery under sale, pledge or other disposition to third party receiving goods or documents of title in good faith – Delivery – Whether physical delivery required – Sale of Goods Act 1923 (NSW), ss. 5(1) ‘delivery’,28 – … Continue reading Gamer’s Motor Centre (Newcastle) Proprietary Limited v Natwest Wholesale Australia Proprietary Limited: 24 Jul 1987
The company directors operated an elaborate scheme to extract value from Belmont by causing it to buy the shares of a company called Maximum at a considerable overvalue. This was a breach of the fiduciary duties of the directors. They sought to recycle the profit on the sale of Maximum so that it could be … Continue reading Belmont Finance Corporation Ltd v Williams Furniture Ltd: CA 1979
The applicant challenged the court’s refusal to pay its costs after a finding that the seizure of goods by the respondent had been unlawful. The defendant argued that section 144 of the 1979 Act protected it against such an order. Held: Section 144(2) did not protect the Commissioners against an award of costs, on the … Continue reading First Stop Wholesale Ltd, Regina (on The Application of) v Revenue and Customs: Admn 16 Jul 2012
The claimant sought judicial review of the defendant’s decisions to seize and detain alcoholic drinks from his business premises. Held: Goods could not lawfully be detained under section 139(1) for the purpose of ascertaining whether the power to detain them had been conferred by that provision. Singh J [2012] EWHC 1106 (Admin) Bailii Customs and … Continue reading First Stop Wholesale Ltd, Regina (on The Application of) v Revenue and Customs: Admn 27 Mar 2012
The trademark was the name of a spirit-based product called ADVOCAAT. The product had gained a reputation and goodwill for that name in the English market and the defendants were seeking to take advantage of that name by misrepresenting that their . .
References: (1987) 163 CLR 236, [1987] HCA 30 Links: Austlii Coram: Mason CJ Ratio: Austlii (High Court of Australia) Sale of Goods – Sale by buyer obtaining possession with sellers consent – Delivery under sale, pledge or other disposition to third party receiving goods or documents of title in good faith – Delivery – Whether … Continue reading Gamer’s Motor Centre (Newcastle) Proprietary Limited v Natwest Wholesale Australia Proprietary Limited; 24 Jul 1987
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The defendant, who carried on the business of a fisherman, sold his vessel Jelle to the plaintiff with a view to having a new boat built to his requirements. In the event he bought a replacement vessel which he continued to use for his business. The question for the court was whether the sale of … Continue reading Stevenson and Another v Rogers: CA 8 Dec 1998
The House was asked as to the extent to which a consignor can claim damages against a carrier in circumstances where the consignor did not retain either property or risk. To the general principle that a person cannot recover substantial damages for breach of contract where he himself has suffered no loss by reason of … Continue reading Albacruz (Cargo Owners) v Albazero ‘The Albazero’: HL 1977
Citations: [1997] EWCA Civ 2434 Statutes: Sale of Goods Act 1979 14 Jurisdiction: England and Wales Contract Updated: 09 November 2022; Ref: scu.142832
The claimant bought an Audi car from new. He sought to reject it, but now appealed a finding that there was nothing wrong with it. He had said that it pulled to the left. The defendant’s tests showed no such tendency. His own independent test supported his assertion, saying it was uncharacteristic and unacceptable. The … Continue reading Egan v Motor Services (Bath) Ltd: CA 18 Oct 2007
Bench sold vinyl film to Fasson for decals to identify sea-borne bulk containers. A term required the film to be legible condition for at least five years. Fasson sold them to container manufacturers who supplied the containers marked with the decals to shipping lines. Some became illegible. Fasson brought an action for breach of warranty. … Continue reading Bence Graphics International Ltd v Fasson UK Ltd: CA 24 Oct 1996
The claimant sought the return of money paid by him for a painting. He said it had been sold to his agent as by ‘Van Dyck’ but subsequently proved not to be so. He had employed an agent to acquire the painting, but the agent had not disclosed to him a letter from the defendants, … Continue reading Drake v Thos Agnew and Sons Limited: QBD 8 Mar 2002
Citations: [2002] EWCA Civ 500 Links: Bailii Statutes: Sale of Goods Act 1979 14 Jurisdiction: England and Wales Contract Updated: 02 September 2022; Ref: scu.171211
The court was asked as to the application of Section 25(1) of the Sale of Goods Act 1979 when an unpaid supplier of bunkers to a time charterer claims against the owner of the vessel. Held: The issue was whether as a matter of fact there was a voluntary act by the buyers in possession … Continue reading Angara Maritime Ltd v Oceanconnect UK Ltd and Another: QBD 29 Mar 2010
Whether right to reject a car was lost after several attempts at repair. Judges: Lord Glennie Citations: [2009] ScotCS CSOH – 17, 2009 SCLR 379, 2009 GWD 6-108, [2009] CSOH 17 Links: Bailii Statutes: Sale of Goods Act 1979 14(2) Scotland, Contract Updated: 23 July 2022; Ref: scu.291792
VALUE ADDED TAX – output tax – tax point – goods sold by mail order – payment made when order for goods placed – customers allowed 14 days in which to return goods for refund or replacement if not satisfied – whether goods sold ‘on approval’ and tax point determined by expiry of approval period … Continue reading Grattan Plc v Revenue and Customs: VDT 20 Mar 2006
The appellants had bought a seed drill from the respondents. It had been repossessed but sold as near new. A fault was noticed after two days use, and it was returned. The defendants repaired it without agreeing this with the appellant, and then refused to say what the repair had been. The claimant now appealed … Continue reading J and H Ritchie Ltd v Lloyd Ltd: HL 7 Mar 2007
Citations: [2006] EWCA Civ 1105 Links: Bailii Statutes: Sale of Goods Act 1979 14(2) Jurisdiction: England and Wales Contract Updated: 07 July 2022; Ref: scu.243978
The claimants manufactured and sold storage tanks. They sought substantial damages after chemical materials purchased from the defendants to help bond the tanks failed. Judges: Christopher Clarke J Citations: [2006] EWHC 1900 (Comm), [2006] 2 CLC 220, [2006] 2 Lloyd’s Rep 629 Links: Bailii Statutes: Unfair Contract Terms Act 1977, Sale of Goods Act 1979 … Continue reading Balmoral Group Ltd v Borealis [UK] Ltd and others: ComC 25 Jul 2006
Two consignments were destroyed by a fire in the defendaers warehouse. The defender asserted that the pursuer had no title to the goods because under the ‘CIP’ contract, title had passed already to the consignee. Held: The 1979 Act provided that title and risk passed when the parties agreed. The term ‘Carriage and Insurance Paid’ … Continue reading Stora Enso Oyj v Port of Dundee: OHCS 8 Mar 2006
The buyers sought repayment of the sum paid by them for agricultural machinery purchased from the respondent. The machinery was bought after a repossession, but returned when a vibration was found. The defendants repaired the machine, but would not tell the claimants what had been repaired, and the claimants, fearing that other parts of the … Continue reading J and H Ritchie Ltd v Lloyd Ltd: SCS 11 Jan 2005
Britvic purchased bulk CO2 for the carbonation of various soft and alcoholic drinks from a supplier. The CO2 was manufactured by others. As a result of a breakdown of the manufacturing process, the CO2 contained a concentration of benzene which, although benzene is carcinogenic, was so small that it represented no risk to health. The … Continue reading Britvic Soft Drinks Ltd v Messer UK Ltd: ChD 2002
The parties disputed the effect of a clause in an option agreement, and as to whether it contained an agreement to negotiate and was therefore not binding. Held: Chadwick LJ said: ‘First, each case must be decided on its own facts and on the construction of the words used in the particular agreement. Decisions on … Continue reading B J Aviation Ltd v Pool Aviation Ltd: CA 18 Jan 2002
Judges: Lord Justice Auld Lord Justice Jacob Lord Justice Thomas Citations: [2004] EWCA Civ 403 Links: Bailii Statutes: Sale of Goods Act 1979 14, Road Vehicles (Construction and Use) Regulations 1986 8 Jurisdiction: England and Wales Contract Updated: 10 June 2022; Ref: scu.195093
The court always leans against a conclusion which will leave parties who clearly intended to contract without a legally binding contract, and that this is the more so where they have acted as though they were bound. The court strains to supply mechanisms which will make agreements work in circumstances where the parties’ own attempts … Continue reading Mamidoil-Jetoil Greek Petroleum Company SA v Okta Crude Oil Refinery Ad Cross: CA 22 Mar 2001
Where goods were subject to a financing arrangement involving a sale and leaseback with a finance company, the goods were to be treated as constructively delivered to the finance company on the sale. Delivery required a voluntary act by the person in actual possession, but that could be satisfied by an acknowledgement of the rights … Continue reading Michael Gerson (Leasing) Limited v Michael Wilkinson and State Securities Limited: CA 31 Jul 2000
The court was asked whether bankers have complied with the re-delivery requirements of repo transactions in relation to cargoes of metal by delivering endorsed warehouse receipts to their counterparty, notwithstanding that (i) there is uncertainty as to the existence of the metal and (if it exists) the bankers’ title to it, and (ii) the warehouse … Continue reading Mercuria Energy Trading Pte Ltd and Another v Citibank Na and Another: ComC 22 May 2015
The claimant sought payment for some boilers. The defendant argued that they were not of a satisfactory quality. The boilers were bought to be installed in new dwellings, but could not be shown to meet the standards advertised. Held: The goods having been sold in the course of a business, there was a term as … Continue reading Jewson Ltd v Kelly: QBD 2 Aug 2002
The parties bought and sold a boat. It proved defective. The pursuer sought to rely on the 1979 Act to imply a covenant for fitness. The defender denied that the pursuer thought it a business purchase. Held: A purchaser can rely on implied covenants against a vendor in business despite the vendor’s non-disclosure. A private … Continue reading Boyter v Thomson: HL 15 Jun 1995
Delivery under section 24 requires a voluntary act by the person in possession because by section 61(1) of the 1979 Act, unless the context or subject matter otherwise requires, `delivery’ means `voluntary transfer from one person to another’. Judges: Clarke J Citations: [1994] 1 WLR 1334, [1993] 2 Lloyds Rep 268, [1994] 1 All ER … Continue reading Forsythe International (UK) Limited v Silver Shipping Co Limited and Others: 1993
A dealer will be bound by the implied condition in section 14(3) that a vehicle sold will be reasonably fit for the purpose as a vehicle to drive along the road. Judges: Lord Denning MR Citations: [1965] 1 WLR 1013 Statutes: Sale of Goods Act 1979 14(3) Cited by: Cited – Stewart v Perth and … Continue reading Bartlett v Sidney Marcus Ltd: 1965
A hire agreement provided that after the payment of substantial sums over the period of hire, the hirers could exercise an option to purchase the equipment for fifty pounds. They purported to sell the equipment before the end of the lease, but the question arose of whether they could give good title. Held: However likely … Continue reading Close Asset Finance Ltd v Care Graphics Machinery Ltd: QBD 21 Mar 2000
The parties, suppliers of goods and charterers, disputed the ownership of bunkers at the point of sale. Held: Lord Diplock said: ‘My Lords I agree with Lord Justice Kerr that cl.3 [which set out that Owners were to pay for bunkers on redelivery] and the latter half of cl.4 [which set out the means of … Continue reading The Span Terza: HL 10 Jan 1984
The court considered the requirements for notice in section 28(1). Neill J said: ‘2. the Court is concerned with actual notice and not with constructive notice.3. In deciding whether a person . . had actual notice: (a) the Court will apply an objective test and look at all the circumstances; (b) if by an objective … Continue reading Feuer Leather Corporation v Frank Jonstone and Sons: 1981
LD sold 7kmt sugar to R, C and FFO Banjul at $257.43 per mt. Shipment was ‘per m.v. Dawn currently discharging at Banjul’. An associate of R had already sold 5kmt to B at $290 per mt, for which the sugar was bought. LD knew of the resale and insisted that R buy the full … Continue reading Louis Dreyfus Trading Ltd v Reliance Trading Ltd: 2004
A car had been delivered to the buyer three weeks before the purported rejection. In the interval the purchaser had driven it 140 miles. Held: The nature of the particular defect, discovered ex post facto, and the speed with which it might have been discovered, are irrelevant to the concept of reasonable time in s35 … Continue reading Bernstein v Pamson Motors (Golders Green) Ltd: QBD 1987
Judges: Lord Keith of Kinkel, Lord Griffiths, Lord Jauncey of Tullichettle, Lord Slynn of Hadley and Lord Steyn Citations: [1996] UKHL 59, 1996 SLT 912, 1997 SC (HL) 8, [1997] AC 473, [1996] CLC 1236, [1996] 2 Lloyd’s Rep 353, 1996 SCLR 863, [1996] 3 All ER 398, [1996] 3 WLR 190, (1996) 15 Tr … Continue reading Slater v Finning Ltd: HL 4 Jul 1996
The company appealed a finding that it was in breach of the 1979 Act. The deceased had bought boilers from the appellant. They were said not to be satisfactory, in that they were not as energy efficient as they had been described to be. Held: The purchaser himself had skills to assess what he bought … Continue reading Jewson Limited v Boyhan as Personal Representative of the Estate of Thomas Michael Kelly: CA 28 Jul 2003
Owners who were claiming under a bailment must accept the terms of a sub-bailment to which it had agreed. This result is both principled and just. A sub-bailee can only be said for these purposes to have voluntarily taken into his possession the goods of another if he has sufficient notice that a person other … Continue reading Owners of Cargo On K H Enterprise v Owners of Pioneer Container: PC 29 Mar 1994
A term of fitness for purpose was inapplicable where there was an abnormal uncommunicated use: ‘if the buyer’s purpose is insufficiently communicated, the buyer cannot reasonably rely on the seller’s skill and judgment to ensure that the goods answer that purpose.’ Judges: Lord Steyn Citations: Times 10-Jul-1996 Statutes: Sale of Goods Act 1979 14(3) Jurisdiction: … Continue reading James Slater and Hamish Slater (A Firm) and Others v Fleming Ltd: HL 10 Jul 1996
A seedsman sought to rely upon an exclusion clause preventing any claim by a purchaser by way of set off against its sales invoices. The House was asked whether a contractual term was ‘fair and reasonable’ within the meaning of section 55 of the Sale of Goods Act 1979. Held: Where a tribunal applies a … Continue reading George Mitchell (Chesterhall) Ltd v Finney Lock Seeds Ltd: HL 1983
The claimant sought damages from an auctioneer who had failed to accept his bid, and withdrawn the items from the sale. Held: In an auction without reserve the auctioneer was not entitled to withdraw an item on the basis that the highest or only bid was too low. To do so was to put himself … Continue reading Barry v Davies (T/A Heathcote Ball and Co) and Others: CA 27 Jul 2000
The parties contracted for the supply of material to be used in the manufacture of drinks. The material was to be supplied according to a recognised British Standard. Held: The use of the British Standard of itself was not sufficient to imply any warranty of satisfactory quality or fitness for purpose upon which a purchaser … Continue reading Messer UK Ltd and Another v Britvic Soft Drinks Ltd and others: CA 30 Apr 2002
The oil owners had contracted for its transport with OWBM aboard Res Cogitans under standard terms which would allow the captain to use the oil for navigation before transfer of the title in the oil. The court was now asked whether the agreement amounted to a sale governed by 1979 Act allowing for a claim … Continue reading PST Energy 7 Shipping Llc Product Shipping and Trading SA v OW Bunker Malta Ltd and Others: CA 22 Oct 2015
The defendant challenged a decision that the English court had jurisdiction to hear a claim in contract saying that the appropriate court was in Cyprus. The cargo was taken by ship from Liverpool to Limassol. An English court would only have jurisdiction of the cargo was ‘delivered’ in England. Held: The cargo was delivered on … Continue reading Scottish and Newcastle International Limited v Othon Ghalanos Ltd: HL 20 Feb 2008
Right oReject Survived Attempted Repair The claimant agreed to purchase a yacht from the defendants with a keel to the manufacturer’s standard specifications. The keel actually installed was rather heavier. After correspondence, the claimant rejected the yacht and required the return of the the purchase price. The respondent said the exercise of a right of … Continue reading Clegg v Olle Andersson (T/A Nordic Marine): CA 11 Mar 2003
ComC Shipping – registration of ships – – no statutory power to expunge the register – inherent – sale of ship to company in which seller held interest – fiduciary duty – breach – voidable contract – classification as ‘goods’ – Sale of Goods Act 1979 – goods – passing of voidable title – good … Continue reading Tekem Sea Abyss Ltd v Brandston Ltd; ‘The Ocean Enterprise’: AdCt 9 Jan 1997
The plaintiff appealed against rejection of his claim that the car he had bought from the defendant was not of merchantable quality. The goods were a Range Rover bought for a sum in excess of pounds 14,000. Held: The appeal was allowed. Goods which were defective on delivery were not to be taken to be … Continue reading Rogers v Parish (Scarborough) Ltd: CA 1987
The claimant had purchased a new bicycle from the defendants who also maintained it. Several months later, the steerer tube broke causing an accident and severe injury. The cycle had been finally assembled by the defendant after importation, but that element was already put together. Held: The claim failed. The expert evidence had been difficult, … Continue reading Love v Halfords Ltd: QBD 8 Apr 2014
A ship was caught in harbour when an air raid broke out. The master took the ship to sea where it suffered damage. Held: The shipowners were protected by a war risks clause in the charterparty agreement. As to waiver by election, Lord Goff of Chieveley said: ‘In the present case, we are concerned with … Continue reading Motor Oil Hellas (Corinth) Refineries SA v Shipping Corporation of India (The Kanchenjunga): HL 1990
Parties had entered into a bunker supply contract which contained a retention of title clause in favour of the supplier. It purported to allow the buyer to use the goods before title came to be passed. Held: The owner’s appeal failed. It did not fall within the scope of the 1979 Act, and therefore the … Continue reading PST Energy 7 Shipping Llc and Another v OW Bunker Malta Ltd and Another: SC 11 May 2016
The claimant challenged refusal of a licence to sell second hand cars, saying that the licensing requirements imposed were outwith the Act under which they had been made. The licensing scheme imposed additional requirements.
Held: Though a . .
The defendant auctioneer sold a painting to the plaintiff which turned out to be a forgery. The plaintiff appealed against a finding that it had not relied upon the attribution, saying that there had been a breach of the requirement that the paintig . .
There was an issue whether or not the purchase by the plaintiff of a second-hand car was made ‘in the course of a business’ so as to preclude the plaintiff from relying upon the provisions of the 1977 Act.
Held: Speaking of Lord Keith’s . .
The court considered the effect of the default clause in a standard form of contract which is widely used in the grain trade. On 10 June 2010 the respondents, Nidera BV, whom I shall call ‘the buyers’, entered into a contract with the appellants, . .
In order for the landlord to claim double rent where a tenant held over unlawfully after the tenancy was determined, the landlord must not do anything to indicate that the lease might be continuing, for example by denying the validity of break clause. In construing an Act, regard must be had to the whole of … Continue reading Oliver Ashworth (Holdings) Limited v Ballard (Kent) Limited: CA 18 Mar 1999
The claimant bank said that it had been induced to create very substantial lending facilities by fraudulent misrepresentation by the defendants. They now appealed against findings that England was not clearly or distinctly the appropriate forum for resolution of VTB’s tort claims, and nor that there was a proper basis for piercing the corporate veil. … Continue reading VTB Capital Plc v Nutritek International Corp and Others: SC 6 Feb 2013
The Court considered the lawfulness of the exercise of the power claimed by the Commissioners of Her Majesty’s Customs and Excise (HMRC) to detain goods temporarily for the purpose of investigating their status. Judges: Mummery, Elias, Davis LJJ Citations: [2012] EWCA Civ 15, [2012] 1 WLR 2067, [2012] WLR(D) 6, [2012] STC 817 Links: Bailii, … Continue reading Eastenders Cash and Carry Plc and Others v HM Revenue and Customs: CA 20 Jan 2012
The claimant alleged trade mark infringement by the respondents by the use of a mark in a pop-up advert. Held: The own-name defence to trade mark infringement is limited. Some confusion may be allowed if overall the competition was not unfair in all the circumstances. No confusion was intended; they wanted only to associate their … Continue reading Reed Executive Plc, Reed Solutions Plc v Reed Business Information Ltd, Reed Elsevier (Uk) Ltd, Totaljobs Com Ltd: CA 3 Mar 2004
A husband and wife had each executed the will which had been prepared for the other, owing to an oversight on the part of their solicitor; the question which arose was whether the will of the husband, who died after his wife, was valid. The parties disputed whether the will have been validly executed, and … Continue reading Marley v Rawlings and Another: SC 22 Jan 2014
The claimant had been detained by the US in Guantanamo Bay suspected of terrorist involvement. He sought to support his defence documents from the respondent which showed that the evidence to be relied on in the US courts had been obtained by torture, and in particular by the hiding of his detention for many months … Continue reading Mohamed, Regina (on the Application of) v Secretary of State for Foreign and Commonwealth Affairs (No 1): Admn 21 Aug 2008
Shipbuilders agreed to build two ships to carry heavy liquids. They were to have propellers of special construction and diameter according to certain specifications. One proved unsatisfactory because it caused too much noise. Held: If the defect in goods sold which renders them unfit for their purpose is due to a characteristic which it lay … Continue reading Cammell Laird and Co Ltd v Manganese Bronze and Brass Co Ltd: HL 1934
FTTTx EXCISE DUTY – restoration of car – 15 kilos of hand-rolling tobacco, 1,200 cigarettes and 2,050 cigars between three people – whether reasonable not to restore – yes – appeal dismissed Citations: [2011] UKFTT 4 (TC) Links: Bailii Statutes: Customs and Excise Management Act 1979 152 Jurisdiction: England and Wales Citing: Cited – Lindsay … Continue reading Martin v Director of Border Revenue: FTTTx 14 Dec 2010
The claimant sought damages having been forced into liquidation after the defendant, it said, wrongfully seized its alcohol goods. Sales J had already held that the reasonable time had expired. Held: Considering a claim for conversion of the goods in question, Sales J rejected the argument advanced by HMRC by way of analogy with the … Continue reading Checkprice (UK) Ltd (In Administration) v HM Revenue and Customs: Admn 31 Mar 2010
The House considered the requirements for the tort of passing off. The judge has the sole responsibility for deciding whether anybody has been misled. He will hear evidence, but must not surrender his assessment to others.Lord Parker said: ‘This principle is stated by Lord Justice Turner in Burgess v Burgess (LR 14 CD p. 748) … Continue reading Spalding (A G ) and Brothers v A W Gamage Ltd: HL 1915
The parties stood to make substantial losses against each other under contracts for differences after the dramatic fall in the freight market in the financial turmoil of late 2008. Judges: Flaux J Citations: [2009] EWHC 2656 (Comm), [2009] 2 CLC 657, [2010] 1 Lloyd’s Rep 631 Links: Bailii Jurisdiction: England and Wales Citing: Cited – … Continue reading Marine Trade Sa v Pioneer Freight Futures Co Ltd Bvi and Another: ComC 29 Oct 2009
The defendant to an action for an injunction by the plaintiff on behalf of the British Phonographic Industry Copyright Society, said that the company did not properly represent the members of the Society. Held: It could be inferred that all relevant members of a copyright society would wish to suppress counterfeit goods, and so they … Continue reading EMI Records v Riley: ChD 1981
The pursuers were contracted to sell a property with sole selling rights. The contract was terminable on two weeks notice. Notice was given, and another company engaged. A buyer confused the two agents and obtained details from the pursuer’s office, and later bought. The pursuer sought payment for the sale. The Sherriff had declined to … Continue reading G and S Properties v Francis and Another: SCS 13 Jun 2001
The Revenue sought to disallow for industrial buildings allowance sums expended on warehouse premises which were to be used to store window products imported for use in other manufacturing processes. Held: The Revenue’s appeal succeeded. ‘The question under s.18(1) is whether the warehouse is in use for the purposes of a trade which consists in … Continue reading Revenue and Customs v Maco Door and Window Hardware (Uk) Ltd: ChD 19 Jul 2006
The principle to the effect that the court should exercise its discretion to restrain a distress levied by a landlord before the commencement of a winding-up only where there were special circumstances rendering it inequitable that he should be permitted to do so, applies also to a distress levied by the Crown under a statutory … Continue reading Herbert Berry Associates Ltd v Inland Revenue Commissioners; re Herbert BerrySP, Regina (on The Application of) v The Lord Chancellor: HL 1977
The Commissioners had found what they considered to be an excess of dutiable goods brought into the country by the tax payer, and had forfeited the car. The court considered the effect of the Gora case. Held: The difficult statements in Gora were obiter. In a case where the deeming provisions under paragraph 5 are … Continue reading Gascoyne v Customs and Excise and Another: CA 28 Jul 2004
The ship Edison fouled the moorings of the Liesbosch resulting in the total loss of the dredger when it sank. It had been engaged on work in the harbour under contract with the harbour board. All the owners’ liquid resources were engaged in the contract, and their deposit under the contract was forfeit if the … Continue reading Liesbosch Dredger (Owners of) v Owners of SS Edison, The Liesbosch: HL 28 Feb 1933
The commissioner appealed a finding that a car and other goods they had forfeited should be returned. The owner said that matters had been imported for personal use under the directive. Held: The directive had direct effect and precedence over English Law. The appellant had to behave in a proportionate manner (Louloudakis). The tribunal had … Continue reading Commissioners of Customs and Excise v Newbury: Admn 3 Mar 2003
A patent infingement claim was met by the assertion that the material covered had been disclosed before the patent had been obtained. The court was asked as to the test of whether the information in a claim had been disclosed. Aldous J said: ‘Mr. Thorley submitted that if a product had been made available to … Continue reading PLG Research Ltd and Another v Ardon International Ltd and Others: ChD 25 Nov 1994
ECJ Common Customs Tariff – Customs value – Transaction value – Determination – Parties to the contract of sale established in the Community – Not material – Successive sales at different prices – Choices open to importer – Demurrage charges – Included in the cost of transport – ‘Buying commission’ paid by the buyer to … Continue reading Unifert Handels GmbH, Warendorf v Hauptzollamt Munster: ECJ 6 Jun 1990
(New Zealand) A charge had been given by a company over its book debts. The charge was expressed to create a fixed charge over debts uncollected when a receiver was appointed, so that on collection they became payable to the bank. Until the receiver was appointed, the charge claimed to be a floating charge, and … Continue reading Agnew and Kevin James Bearsley v The Commissioner of Inland Revenue, and Official Assignee for the Estate In Bankruptcy of Bruce William Birtwhistle and Mark Leslie Birtwhistle: PC 5 Jun 2001
The registration of two trade marks (‘Budweiser’) with the identical names was against the Act since it would appear to encourage the very confusion the Act sought to avoid. Nevertheless, where there was genuine honest concurrent use, that use might justify registration. Clause 12 of the Act clearly envisaged honest concurrent use. Here the name … Continue reading Anheuser-Busch Inc v Budejovicky Bodvar Narodni Podnik; Budejovicky Bodvar Narodni Podnik v Anheuser-Busch: CA 7 Feb 2000
The claimant, Capacious Investments Ltd, brought proceedings against Tang’s estate for damages for the loss of use and occupation, and also an account of profits and damages for loss and damage incurred, for example by encumbering the property with leases. It obtained an account of profits and an award of compensatory damages as a result … Continue reading Personal Representatives of Tang Man Sit v Capacious Investments Ltd: PC 18 Dec 1995
English buyers, Harry and Garry, had under contracts of sale received a quantity of sarees which they found defective and in respect of which they had not yet accepted the relevant bills of exchange, by reference to which, it appeared, the Indian sellers, the Jariwallas, had however already succeeded in raising some monies in India. … Continue reading Harry and Garry Ltd v Jariwalla: CA 1988
Mink farmers had asked a compounder of animal foods to make up mink food to a supplied formula. Held: There was reliance as to the suitability of the ingredients only.Lord Diplock said: ‘Unless the Sale of Goods Act 1893 is to be allowed to fossilise the law and to restrict the freedom of choice of … Continue reading Christopher Hill Ltd v Ashington Piggeries Ltd: HL 1972
The claimant sought damages for repudiation of a charterparty. The charterpary had been intended to continue until 2005. The charterer repudiated the contract and that repudiation was accepted, but before the arbitrator could set his award, the Iraq war broke out, under which the charterer could have terminated the charter as of right. The defendant … Continue reading Golden Strait Corporation v Nippon Yusen Kubishka Kaisha (‘The Golden Victory’): HL 28 Mar 2007
Two men were charged with theft from a company which they wholly owned and controlled. The court considered the actions of company directors in dishonestly appropriating the property of the company, and whether since the title to the goods was transferred, the goods had remained the property of the company. Held: The actions of the … Continue reading Attorney-General’s Reference (No. 2 of 1982): CACD 1984
The liquidators of Bilta had brought proceedings against former directors and the appellant alleging that they were party to an unlawful means conspiracy which had damaged the company by engaging in a carousel fraud with carbon credits. On the pleaded facts, Mr Chopra and Mr Nazir were the directing organ of Bilta under its constitution. … Continue reading Jetivia Sa and Another v Bilta (UK) Ltd and Others: SC 22 Apr 2015
The claimants sought damages for defamation. The claimed that the article had caused very substantial losses (andpound;230 million) to them by affecting their market capitalisation value. The defendant sought to strike out that part of the claim. Held: The possible market capitalisation of the claimants was far too uncertain a basis for calculating damages. The … Continue reading Collins Stewart Ltd and Another v The Financial Times Ltd: QBD 20 Oct 2004
Planning permission had been granted subject to conditions, but no reasons had been given for the imposition of those conditions. The Order required the local planning authority to state its reasons in writing if it decided to grant planning permission subject to conditions. It was argued that the lack of reasons meant that the conditions … Continue reading Brayhead (Ascot) Ltd v Berkshire County Council: CA 1964
Temporary approval pending appeal was preferred The company challenged refusal of fit and proper approval for registration as wholesaler of duty paid alcohol. Held: The appeals were allowed in part. HMRC, having once concluded that the applicant was not fit and proper was not free to approve them pending their appeal. Better was a temporary … Continue reading ABC Ltd and Another v HM Revenue and Customs: CA 7 Jul 2017
The wholesalers sought approval from the respondent for the wholesale supply of duty-paid alcohol. Approval was refused, but the parties sought a means of allowing a temporary approval pending determination by the FTT. The two questions considered were: (1) What power does HMRC have to permit a person to carry on trading pending the determination … Continue reading OWD Ltd (T/A Birmingham Cash and Carry) and Another v Revenue and Customs: SC 19 Jun 2019
Decomposed Snail in Ginger Beer Bottle – Liability The appellant drank from a bottle of ginger beer manufactured by the defendant. She suffered injury when she found a half decomposed snail in the liquid. The glass was opaque and the snail could not be seen. The drink had been bought for her by a friend, … Continue reading Donoghue (or M’Alister) v Stevenson: HL 26 May 1932
PAC sought to recover excess advance corporation tax paid under a UK system contrary to EU law. It was now agreed that some was repayable but now the quantum. Five issues separated the parties. Issue I: does EU law require the tax credit to be set by reference to the overseas tax actually paid, as … Continue reading Prudential Assurance Company Ltd v Revenue and Customs: SC 25 Jul 2018
Rylands does not apply to Statutory Works The claimant laid a large gas main through an embankment. A large water supply pipe nearby broke, and very substantial volumes of water escaped, causing the embankment to slip, and the gas main to fracture. Held: The rule in Rylands v Fletcher continues to exist as a remedy … Continue reading Transco plc v Stockport Metropolitan Borough Council: HL 19 Nov 2003
The defendant had constructed a reservoir to supply water to his mill. Water escaped into nearby disused mineshafts, and in turn flooded the plaintiff’s mine. The defendant appealed a finding that he was liable in damages. Held: The defendant was bound ‘sic uit suo ut non laedat alienum’. ‘The defendants, treating them as the owners … Continue reading Rylands v Fletcher: HL 1868
The bank challenged measures taken by HM Treasury to restrict access to the United Kingdom’s financial markets by a major Iranian commercial bank, Bank Mellat, on the account of its alleged connection with Iran’s nuclear weapons and ballistic missile programmes. The bank sought to have the direction given under section 7 of the 2008 Act. … Continue reading Bank Mellat v Her Majesty’s Treasury (No 2): SC 19 Jun 2013
A company went into liquidation, being owed substantial sums by another company in the same group, but itself insolvent. A settlement did not include accrued interest, but was claimed to be taxed as if it had, and on an accruals basis. If so, was this an expense properly arising in the insolvency, and payable as … Continue reading Kahn and Another v Commissioners of Inland Revenue; In re Toshoku Finance plc: HL 20 Feb 2002
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