The Court quashed a deprivation order made against a defendant who had been conditionally discharged: ‘On March 28, 1983 at the Crown Court in Manchester, the appellant pleaded guilty to three counts of handling stolen goods and was sentenced to a conditional discharge for 12 months in respect of each count. The learned trial judge … Continue reading Regina v Savage: 1983
Extensive work on an existing building may be more than a conversion and therefore may be zero-rated. Citations: Times 20-Dec-1996, Gazette 29-Jan-1997, [1996] EWCA Civ 1171 Links: Bailii Statutes: Value Added Tax Act 1983 Grp 8 Sch 5 Note 1A Jurisdiction: England and Wales Citing: Appeal from – Customs and Excise Commissioners v Marchday Holdings … Continue reading Commissioners for Customs and Excise v Marchday Holdings Limited: CA 11 Dec 1996
The limitation period on recovery by Commissioners runs from date of return, not the accounting period. Citations: Times 08-Aug-1996, [1996] STC CA 1105 Statutes: Value Added Tax Act 1983 Sch 7 para 4(5) Jurisdiction: England and Wales Citing: Appeal from – Commissioners of Customs and Excise v Croydon Hotel and Leisure Company Ltd QBD 1-Jun-1995 … Continue reading Commissioners of Customs and Excise v Croydon Hotel and Leisure Co Ltd: CA 8 Aug 1996
The defendant authority appealed a finding that it was liable in negligence from the conduct of one of its environmental health officers. The plaintiff had set out to refurbish and open a restaurant. He said the officer gave him a list of things he must do. He had done them, but the licence was still … Continue reading Welton, Welton v North Cornwall District Council: CA 17 Jul 1996
The court considered the compatibility with EU law of regulations 21 and 24 of the 2006 Regulations, and the legality at common law of the appellant’s administrative detention from 3 April until 6 June 2012 and of bail restrictions thereafter until 2 January 2013. The regulations were designed to give effect to the Citizens Directive … Continue reading Nouazli, Regina (on The Application of) v Secretary of State for The Home Department: SC 20 Apr 2016
The claimant had obtained a freezing order over the proceeds of sale of a property held by solicitors. The claimant was liquidator of a company, and an allegation of wrongful trading had been made against the sole director and defendant. The defendant argued that information now used before the court could only have been obtained … Continue reading Franses v Al Assad and others: ChD 26 Oct 2007
The five applicants had lived in the UK for at least three years while attending school or college. All five were subject to immigration control, four had entered as students with limited leave to remain for the duration of their studies, and the fifth had entered with his parents for settlement and had indefinite leave … Continue reading Regina v Barnet London Borough Council, Ex parte Shah: HL 16 Dec 1982
The court discussed the meaning of ‘other status’ under article 14, saying: ‘Article 14 prohibits, within the ambit of the rights and freedoms guaranteed, discriminatory treatment having as its basis or reason a personal characteristic (‘status’) by which persons or groups of persons are distinguishable from each other.’ Citations: 5926/72, [1976] ECHR 6, 5095/71, 5920/72, … Continue reading Kjeldsen, Busk Madsen and Pedersen v Denmark: ECHR 7 Dec 1976
The claimant succeeded in her claims for general damages against the respondent for personal injury, false imprisonment and malicious prosecution, but appealed refusal of the court to award aggravated damages against the chief constable. Held: The Chief Constable was potentially liable for aggravated and or exemplary damages for the tortious acts of his officers. An … Continue reading Rowlands v Chief Constable of Merseyside Police: CA 20 Dec 2006
Civil servants had been transferred to a private company. At first they worked under secondment from the civil service. They asserted that they had protection under TUPE and the Acquired Rights Directive. The respondent said that there had only been a transfer over time, so as to diminish their periods of continuous employment. The matter … Continue reading North Wales Training and Enterprise Council Ltd v Astley and others: HL 21 Jun 2006
The claimant sought damages from his accountants, claiming negligence. The accountants pleaded limitation. They had advised him in connection with an investment in a company which investment went wrong. Held: It was argued that the limitation period was to be extended until three years after the discovery by the claimant of why it was that … Continue reading Haward and others v Fawcetts: HL 1 Mar 2006
VDT CLAIM FOR REPAYMENT OF TAX – VAT paid in error – VAT accounted for in respect of free copies of CDs given out for promotional purposes – Whether free copies were ‘samples’ or ‘business gifts’ – EC Sixth Dir, Art 5.6 – VAT Act 1983, Sch 2, para 5(1), (2), (2A) – VAT Act … Continue reading EMI Group Plc v Revenue and Customs: VDT 9 Jan 2006
The appellants challenged the removal of a restrictive covenant on a neighbour’s house restricting further building on the land to allow further house in the garden. It was in a small close of houses all erected, and the covenant imposed, in 1952. It was in effect part of a building scheme. The tribunal had found … Continue reading Shephard and others v Turner and Another: CA 23 Jan 2006
The defendants appealed against confiscation orders on the basis that in various ways, the Crown had failed to comply with procedural requirements. Held: The courts must remember the importance of such procedures in the fight against crime, and must not allow procedural or technical failures to defeat that purpose. Courts should rather look to see … Continue reading Sekhon, etc v Regina: CACD 16 Dec 2002
A proposed takeover had been referred to the Monopolies and Mergers Commission under the 1973 Act. A majority of the Commission recommended against the takeover. The Deputy (acting instead of the Secretary who had an interest) overruled the Commission. AS challenged that decision, and sought to refer to statements made by the Secretary of State … Continue reading Regina v Secretary of State for Trade, Ex parte Anderson Strathclyde Plc: QBD 1983
The taxpayer was a barrister. To comply with Bar guidance on court dress, she wore, in court and in and to and from chambers black dresses, suits and shoes and white blouses. The clothing were perfectly ordinary articles suitable for everyday wear. But for her professional requirements she would have not purchased those clothes. She … Continue reading Mallalieu v Drummond: HL 27 Jul 1983
An award of interest at a conventional rate includes an element in respect of the ‘real’ rate of return which an investor could expect to receive on a risk-free investment and an element to allow for inflation. Lord Diplock said: ‘that element of risk which is presented by inflation is taken care of in a … Continue reading Wright v British Railways Board: HL 1983
The commissioners sought to charge to VAT charges for works which had been carried out to a building within the curtilage of a listed building. The taxpayer sought zero-rating. Held: The outbuilding to which alterations were made must have been a ‘protected building’. Note (1) defines a protected building as both ‘a building which is … Continue reading Her Majesty’s Commissioners of Customs and Excise v Zielinski Baker and Partners Limited: HL 26 Feb 2004
The plaintiff had constructed and used two jetties, and dredged a channel down to the Thames for their use. The Council constructed two terminals nearby, the result of which was to cause a build up of silt blocking the channel. Held: The riparian owners had no right to insist upon any particular water depth. Their … Continue reading Tate and Lyle Industries Ltd v Greater London Council: HL 24 Mar 1983
The applicant was director of the institute for socio-legal studies in Oxford. He made a decision to exclude a lecturer, and now challenged a decision by the University to set up an external enquiry into his decision, after an earlier decision to support the exclusion. The terms of the enquiry risked raising matters which might … Continue reading Regina (on the Application on Denis James Galligan) v the Chancellor Masters and Scholars of the University of Oxford: Admn 22 Nov 2001
The applicant, a suspected Mafioso, had been detained in custody pending his trial. At the end of the maximum period of detention pending trial, he had been taken to an island where, he complained, he was unable to work, keep his family permanently with him, practise the Catholic religion or ensure his son’s education. Held: … Continue reading Guzzardi v Italy: ECHR 6 Nov 1980
There was no human rights breach where the victims of sex abuse had been refused a right to sue for damages out of time. The question is whether and to what extent differences in otherwise similar situations justify a different treatment in law: ‘Limitation periods in personal injury cases are a common feature of the … Continue reading Stubbings and Others v The United Kingdom: ECHR 22 Oct 1996
A petitioner for a decree of nullity of an English marriage in the English courts on the grounds of lack of consent to the marriage, having failed to obtain such decree, obtained a declaration from the Belgian court that the English marriage, was void ab initio on the ground that the marriage was merely a … Continue reading Vervaeke v Smith: HL 1983
The appellants sold a system protecting credit card holders against the consequences of loss or theft. They claimed that it was insurance and exempt from VAT. The commissioners said it was a service and vatable. The card provided a range of services for those who had lost a card, and laid off the costs against … Continue reading Card Protection Plan Ltd v Commissioners of Customs and Excise: HL 6 Feb 2001
The trust, operators of Ashworth Secure Hospital sought from the defendant journalist disclosure of the name of their employee who had revealed to the defendant matters about the holding of Ian Brady, the Moors Murderer, and in particular medical records. Held: The need for involvement by the third party in the source’s wrongdoing is a … Continue reading Mersey Care NHS Trust v Ackroyd: QBD 7 Feb 2006
The Attorney General sought a declaration as to whether it would be the crime of aiding and abetting or counselling and procuring suicide, to distribute a booklet published by the respondent which described various effective ways of committing suicide. The stated aim of the booklet was to help readers overcome the fear of dying. Held: … Continue reading Attorney-General v Able and Others: QBD 28 Apr 1983
The taxpayer had been assessed to VAT on the supply of time share holiday cottages. The supply was of an eighty year lease to each tenant with the right to occupy for one week in each of the eighty years. The taxpayer argued that the supply qualified for zero rating. Held: The argument failed. The … Continue reading Cottage Holiday Associates Ltd v Customs and Excise Commissioners: 1983
Prerogative remedies are only available to impugn a decision of a tribunal which is performing a public duty. Judicial review is not applicable in a strict master and servant relationship based on private contract of employment as there is no element of public law involved. Woolf J stressed that there should be no automatic intervention … Continue reading Regina v British Broadcasting Corporation ex parte Lavelle: 1983
The word ‘cocaine’ when used in Part I of Schedule 2 to the Misuse of Drugs Act 1971 is used in the generic sense so that it includes the specific forms, derivatives or preparations of it which come within the wording of paragraphs 2 to 5 of Part I of the Schedule.Lawton LJ said: ‘It … Continue reading Regina v Greensmith: CACD 1983
Housing associations wished to build self-contained dwellings for sale to the elderly. The court was asked whether such activity would be charitable in nature. Held: The proposed schemes were charitable. They were for the relief of the aged, and remained charitable even though individuals would benefit. Peter Gibson J discussed the compatibility of gifts benefitting … Continue reading Joseph Rowntree Memorial Trust Housing Association Ltd v Attorney-General: 1983
The House was asked whether the grant of special vouchers under the special voucher scheme introduced came within section 29 of the 1975 Act. Acts performed pursuant to a government function did not come within the meaning of service. Discrimination laws did not apply to acts done on behalf of the Crown which were of … Continue reading Regina v Entry Clearance Officer, Bombay, Ex parte Amin: HL 1983
India did not appear at court to take a point on jurisdiction under the 1978 Act. The Court asked for the appointment of an amicus to assist it. Held: The court has a duty under statute to give the effect to the immunity conferred, even though the state does not appear to claim it. As … Continue reading Sengupta v Republic of India: 1983
An agency had to be proved in a search to identify an entity which the law recognised (a) existed and (b) was legally responsible for the acts in issue in the proceedings. The House was asked whether the fact that an issue had already been determined in proceedings in West Germany meant that the same … Continue reading Carl Zeiss Stiftung v Rayner and Keeler Ltd (No 2): HL 1966
(Scotland) By the 2014 Act, the Scottish Parliament had provided that each child should have a named person to monitor that child’s needs, with information about him or her shared as necessary. The Institute objected that the imposed obligation to share information was outwith the powers of the Parliament. It extended the information to be … Continue reading The Christian Institute and Others v The Lord Advocate: SC 28 Jul 2016
ECHR Judgment (Merits and Just Satisfaction) – Preliminary objection rejected ( res iudicata ); Violation of Art. 5-1 (placement in private clinic from 1977 to 1979); No separate issue under Arts. 5-4 and 5-5; No violation of Art. 5 (stay in private clinic in 1981); Violation of Art. 8 (placement in private clinic from 1977 … Continue reading Storck v Germany: ECHR 16 Jun 2005
The defendants, young boys, had set fire to paper and thrown the lit papers into a wheelie bin, expecting the fire to go out. In fact substantial damage was caused. The House was asked whether a conviction was proper under the section where the defendant had given no thought to a risk of damage, but … Continue reading Regina v G and R: HL 16 Oct 2003
A freehold consecrated chapel could be leased out by the owners. There is nothing at common law to prevent such an act. The owners of the school chapel, being a charity and having first obtained the consent of the charity commissioners, the only possible objection lay from the chapel having been consecrated and therefore subject … Continue reading In Re Tonbridge School Chapel: ConC 23 Feb 1993
Services must have temporary link to construction of new building if zero rated. Citations: Times 15-Jul-1996 Statutes: Value Added Tax Act 1983 Sch 5 Grp 8 Itm 2 Jurisdiction: England and Wales VAT, Construction Updated: 08 April 2022; Ref: scu.79354
Reference to Parliamentary Papers behind Statute The inspector sought to tax the benefits in kind received by teachers at a private school in having their children educated at the school for free. Having agreed this was a taxable emolument, it was argued as to whether the taxable benefit was the cost to the employer, or … Continue reading Pepper (Inspector of Taxes) v Hart: HL 26 Nov 1992
A yacht was damaged by boys who had escaped from the supervision of prison officers in a nearby Borstal institution. The boat owners sued the Home Office alleging negligence by the prison officers. Held: Any duty of a borstal officer to use reasonable care to prevent a borstal trainee from escaping from his custody, was … Continue reading Dorset Yacht Co Ltd v Home Office: HL 6 May 1970
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
There had been interference with prisoners’ letters by prison authorities. The Commission considered Standing Orders and Circular Instructions in relation to restrictions on correspondence. The rules were not available to prisoners and were restrictive. Held: ‘it is true that those applicants who were in custody may have experienced some annoyance and sense of frustration as … Continue reading Silver And Others v The United Kingdom: ECHR 25 Mar 1983
The claimant complained of misfeasance in public office by the prisons for having opened and read protected correspondence whilst he was in prison. The respondent argued that he had suffered no loss. The judge had found that bad faith was established in three prison officers. In one case the officer opened the letter in front … Continue reading Watkins v Home Office and others: HL 29 Mar 2006
A mother sought to challenge guidelines issued by the respondent which would allow doctors to protect the confidentiality of women under 16 who came to them for assistance even though the sexual activities they might engage in would be unlawful. Held: A person under 16 who was otherwise competent was entitled to seek medical assistance, … Continue reading Axon, Regina (on the Application of) v Secretary of State for Health and Another: Admn 23 Jan 2006
Disapplication of Without Prejudice Rules The House was asked whether a letter sent during without prejudice negotiations which acknowledged a debt was admissible to restart the limitation period. An advice centre, acting for the borrower had written, in answer to a claim by the lender for the sum still due after the sale of the … Continue reading Bradford and Bingley Plc v Rashid: HL 12 Jul 2006
There had been a trial of 35 days regarding rights of way over land, which had proved fruitless, and where some orders had been made without jurisdiction. The result had been inconclusive. The costs order was now appealed, the plaintiff complaining that the judge had failed to take into account an offer of settlement made … Continue reading Cutts v Head and Another: CA 7 Dec 1983
The plaintiffs purchased eight steam turbines from the defendants. They later proved defective, and the plaintiffs sought damages. In the meantime they purchased replacements, more effective than the original specifications. In the result the railway company obtained benefits over and above their contractual entitlement. The arbitrator stated a special case as to whether the plaintiffs … Continue reading British Westinghouse Electric and Manufacturing Co v Underground Electric Railways Co (London) Limited: HL 1912
The court was asked by the parties to a charterparty whether one of them is an ‘Affiliate’ of the charterer for the purposes of provisions in a charterparty by which both the owner and the charterer agreed to indemnify and hold each other harmless (including in the case of the charterer its ‘Affiliates’) in relation … Continue reading Farstad Supply As v Enviroco Ltd: SC 6 Apr 2011
Iniquity surpasses legal advice privilege PRACTICE AND PROCEDURE – Disclosure PRACTICE AND PROCEDURE – Striking-out/dismissal An Employment Judge struck out paragraphs of the Claimant’s claim as they depended on an email in respect of which legal advice privilege was claimed. In considering whether privilege could not be claimed as the advice in the email was … Continue reading X v Y Ltd (Practice and Procedure – Disclosure): EAT 9 Aug 2018
Slander damages reduced for conduct Claim in slander. The defendant was said, at a church meeting to have accused the client of threatening to slit her throat. The defendant argued that the audience of 80 was not large enough. Held: ‘the authorities demonstrate that it is the quality of the publishees not their quantity that … Continue reading Dhir v Saddler: QBD 6 Dec 2017
The claimants wished to claim that they were victims of a miscarriage of justice in the way the Council had dealt with care proceedings. They sought that the proceedings should be reported without the children being identified. Held: A judge must adopt the same ‘parallel analysis’ leading to the same ‘ultimate balancing test’, as described … Continue reading Norfolk County Council v Webster and others: FD 1 Nov 2006
The claimant sought an injunction to prevent the respondent Trades Union calling on its members to boycott mail to South Africa. The respondents challenged the ability of the court to make such an order. Held: The wide wording of the statute did not mean that the courts had, in effect, limitless powers to grant interlocutory … Continue reading Gouriet v Union of Post Office Workers: HL 26 Jul 1977
The various claimants sought damages for established breaches of their human rights involving breaches of statutory duty by way of maladministration. Does the state have a duty to provide support so as to avoid a threat to the family life of the claimant? Held: A finding that a Convention right has been infringed, including a … Continue reading Anufrijeva and Another v London Borough of Southwark: CA 16 Oct 2003
Limit to Declaratory Refilef as to Future Acts The applicant newspaper editor wanted to campaign for a republican government. Articles were published, and he sought confirmation that he would not be prosecuted under the Act, in the light of the 1998 Act. Held: Declaratory relief as to the criminality of future conduct is available but … Continue reading Regina v Her Majesty’s Attorney General ex parte Rusbridger and Another: HL 26 Jun 2003
The House gave guidance how it would treat an invitation to depart from a previous decision of the House. Such a course was possible, but the direction was not an ‘open sesame’ for a differently constituted committee to prefer their views to those of the committee which determined the decision unanimously or by a majority. … Continue reading Practice Statement (Judicial Precedent): HL 1966
The plaintiff was the mother of a child who died in an horrific accident, in which her husband and two other children were also injured. She was at home at the time of the accident, but went to the hospital immediately when she had heard what had happened. She saw and comforted her injured husband … Continue reading McLoughlin v O’Brian: HL 6 May 1982
C operated a motor racing circuit as tenant. The neighbour L objected that the noise emitted by the operations were a nuisance. C replied that the fact of his having planning consent meant that it was not a nuisance. Held: The neighbour’s appeal succeeded. C, but not the freeholder were liable in nuisance. In the … Continue reading Coventry and Others v Lawrence and Another: SC 26 Feb 2014
The applicants had been imprisoned and held without trial, being suspected of international terrorism. No criminal charges were intended to be brought. They were foreigners and free to return home if they wished, but feared for their lives if they did. A British subject, who was suspected in the exact same way, and there were … Continue reading A v Secretary of State for the Home Department, and X v Secretary of State for the Home Department: HL 16 Dec 2004
The applicants sought asylum, and, saying that they were children under eighteen, sought also the assistance of the local authority. Social workers judged them to be over eighteen and assistance was declined. Held: The claimants’ appeals succeeded. The actual age of a party is an objective question of fact, and as such was for the … Continue reading A, Regina (on the Application of) v London Borough of Croydon: SC 26 Nov 2009
One claimant said that as a foreign resident pensioner, she had been excluded from the annual uprating of state retirement pension, and that this was an infringement of her human rights. Another complained at the lower levels of job-seeker’s allowance payable to those under 25. Held: (Lord Carswell dissented in part.) The claims failed. The … Continue reading Carson, Regina (on the Application of) v Secretary of State for Work and Pensions; Reynolds v Same: HL 26 May 2005
The claimant was a teaching assistant. A complaint had been made that he had kissed a boy having work experience at the school, but it had been decided that no criminal prosecution would follow. He sought judicial review of the school’s decision to take disciplinary proceedings without allowing him legal representation. The school now appealed … Continue reading G, Regina (on The Application of) v X School and Others: CA 20 Jan 2010
After conviction on his own admission for wounding with intent, and with a finding that he posed a threat to the public, the defendant was sentenced to imprisonment for public protection. Such sentences were abolished with effect from the day after . .
Silent telephone calls which resulted in psychiatric damage to the victim could constitute an ‘assault occasioning actual bodily harm’ for the purposes of section 47 of the 1861 Act. Swinton Thomas LJ said: ‘The early cases pre-date the invention of . .
The Council sought permission to appeal against the setting aside of two enforcement notices, leave having been refused by the Administrative court. The court now considered whether it had jusridiction, and whether the rule in Lane v Esdaile was to . .
References: [1983] 1 AC 410, [1982] 2 All ER 298, [1982] UKHL 3, [1982] 2 WLR 982 Links: Bailii Coram: Lord Wilberforce, Lord Bridge, Lord Scarman Ratio: The plaintiff was the mother of a child who died in an horrific accident, in which her husband and two other children were also injured. She was at … Continue reading McLoughlin v OBrian: HL 6 May 1982
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The Commissioners appealed from a finding that the Association was entitled to the benefit of an exemption from VAT under Schedule 6 of the 1983 Act Judges: Hobhouse, Pill, Mummery LJJ Citations: [1998] BTC 5003, [1998] STC 111, [1997] CA Civ 2809, [1998] BVC 21 Links: Bailii Statutes: VAT Act 1983 Sch 6 Jurisdiction: England … Continue reading The Commissioners Of Customs And Excise v The Civil Service Motor Association: CA 25 Nov 1997
The court was asked to pierce the veil of incorporation of a company in the course of ancillary relief proceedings in a divorce. H had failed to co-operate with the court. After a comprehensive review of all the authorities, Munby J said: ‘The common theme running through all the cases in which the court has … Continue reading Ben Hashem v Ali Shayif and Another: FD 22 Sep 2008
Losses arose from the misvaluation of a company before its purchase. The respondent had funded the purchase, relying upon a valuation by the predecessor of the appellant firm of accountants. Further advances had been made when the true situation was revealed. Held: The accountants’ appeal succeeded. As a general rule ‘collateral benefits are those whose … Continue reading Lowick Rose Llp v Swynson Ltd and Another: SC 11 Apr 2017
The Society appealed dismissal for limitation of its claim against the defendant firm of accountants arising from alleged fraud in approval of a solicitor’s accounts. Held: The liability did not arise until the Society decided to make compensation to those who had been affected by the solicitor’s default. The claims in negligence were not time … Continue reading The Law Society v Sephton and Co and others: CA 13 Dec 2004
No Judicial Review of Decisions of Private Body Despite the wide range of its powers, the disciplinary committee of the Jockey Club remains a domestic tribunal. Judicial review is not available to a member. The relationship is in contract between the club and its member. Sir Thomas Bingham MR said: ‘No serious racecourse management, owner, … Continue reading Regina v Disciplinary Committee of the Jockey Club, ex parte Aga Khan: CA 4 Dec 1992
Ex turpi causa non oritur actio A claim was made for the price of goods which the plaintiff sold to the defendant in Dunkirk, knowing that the defendant’s purpose was to smuggle the goods into England. The plaintiff was met with a defence of illegality. Held: The defence failed. Knowledge on the part of the … Continue reading Holman v Johnson: 5 Jul 1775
FTTTX VAT – exempt supplies – pitches for mobile homes – voluntary disclosure for periods 04/89 to 12/96 – claim to repayment of output tax – Group 1 Schedule 6 VAT Act 1983 – seasonal pitches – supplies properly standard rated – appeal dismissed Citations: [2013] UKFTT 159 (TC) Links: Bailii Statutes: Value Added Tax … Continue reading Tallington Lakes Ltd v Revenue and Customs: FTTTx 28 Feb 2013
The exemption from VAT for the making of credit arrangements extends to the surrounding activities; not just the making of arrangement. Citations: Times 10-Dec-1997, [1998] STC 111 Statutes: Value Added Tax Act 1983 Sch 6 Group 5 Jurisdiction: England and Wales Citing: Appeal from – Commissioners of Customs and Excise v Civil Service Motoring Association … Continue reading Commissioners of Customs and Excise v Civil Service Motoring Association: CA 10 Dec 1997
The taxpayer disposed of his farmhouse, and sought exemption from Capital Gains Tax under sections 101 and 102 of the 1989 Act. The Revenue said it had not been his only or main residence. Contracts had been exchanged for its purchase in 1983, but the transaction was completed only two years later. In the interim … Continue reading Longson v HM Inspector of Taxes: CA 13 Mar 2001
A logo had been created for the claimants, by an independent sub-contractor. They sought assignment of their legal title, but, knowing of the claimant’s interest the copyright was assigned to a third party out of the jurisdiction. The claimant sought an order for its transfer, and an order was so made. Before it was perfected … Continue reading R Griggs Group Ltd and others v Evans and others (No 2): ChD 12 May 2004
‘questions as to the nature and scope of an appeal brought pursuant to section 40 of the Value Added Tax Act 1983 (as amended) (the 1983 Act) to a Value Added Tax Tribunal constituted in accordance with Schedule 8 to the 1983 Act. It’ Citations: [1995] EWCA Civ 62 Links: Bailii Jurisdiction: England and Wales … Continue reading John Dee Ltd v Commissioners of Customs and Excise: CA 12 Jul 1995
The claimant alleged that she had been discrimated against in her work for the appellant, a member of the diplomatic staff at the Saudi Embassy in London. She now appealed against a decision that the respondent had diplomatic immunity. Held: The appeal was allowed: ‘the question whether the exception in article 31(1)(c) would have applied … Continue reading Reyes v Al-Malki and Another: SC 18 Oct 2017
A had been chairman of the claimant bank. After removal, A fled to the UK, obtaining asylum. The bank then claimed embezzlement, and was sentenced for contempt after failing to disclose assets when ordered, but fled the UK. The Appellant, K, was A’s son-in-law living in Switzerland. It was claimed that he had assisted A … Continue reading JSC BTA Bank v Khrapunov: SC 21 Mar 2018
The department complained that the defendants had entered into a transaction with their farm at an undervalue so as to defeat its claim for recovery of sums due. The transaction used the grant of a tenancy by the first chargee. Held: The farmers’ appeal as to the farm transaction failed: ‘beyond argument that DEFRA was … Continue reading Feakins and Another v Department for Environment Food and Rural Affairs (Civ 1513): CA 9 Dec 2005
The claimant alleged complicity by the defendant, (now former) Foreign Secretary, in his mistreatment by the US while held in Libya. He also alleged involvement in his unlawful abduction and removal to Libya, from which had had fled for political persecution. The defendants now appealed from rejection of the defendants’ claim to state immunity and … Continue reading Belhaj and Another v Straw and Others: SC 17 Jan 2017
G was a prisoner who was refused permission by the Home Secretary to consult a solicitor with a view to bringing libel proceedings against a prison officer. The court construed article 6 of ECHR, which provides that ‘in the determination of his civil rights . . everyone is entitled to a fair . . hearing’, … Continue reading Golder v The United Kingdom: ECHR 21 Feb 1975
The claimant’s daughter had committed suicide after being given home leave on a secure ward by the respondent mental hospital. A claim in negligence had been settled, but the parents now appealed refusal of their claim that the hospital had failed in its article 2 duty to respect her right to life. Held: The decision … Continue reading Rabone and Another v Pennine Care NHS Trust: CA 21 Jun 2010
The dispute followed the grounding of a tanker the Ocean Victory. The ship was working outside of a safe port requirement in the charterparty agreement. The contract required the purchase of insurance against maritime war and protection and indemnity risks. The grounding occurred during a combination of severe weather events. Each of the two elements … Continue reading Gard Marine and Energy Ltd and Another v China National Chartering Company Ltd and Another: SC 10 May 2017
The parties had settled their disagreement, but now disputed the interpretation of the settlement. The defendant sought to be allowed to give in evidence correspondence leading up to the settlement which had been conducted on a without prejudice basis. Held: The evidence was not admissible. There was no additional class of situation where without prejudice … Continue reading Oceanbulk Shipping and Trading Sa v TMT Asia Ltd: CA 15 Feb 2010
ECHR (Plenary Court) Legislation in Northern Ireland that criminalised homosexual behaviour which was lawful in the rest of the UK. Held: There was a violation of article 8, but it was not necessary to determine the complaint under article 14, The court acknowledged the necessity in a democratic society for some degree of control to … Continue reading Dudgeon v The United Kingdom: ECHR 22 Oct 1981
The Court of Appeal was not in general entitled to reverse the decision of the Administrative Court in the grant of discretionary interlocutory relief: ‘it is I think appropriate to remind your Lordships of the limited function of an appellate court in an appeal of this kind. An interlocutory injunction is a discretionary relief and … Continue reading Hadmor Productions Ltd v Hamilton: HL 1982
The various claimants sought to challenge the 2004 Act by way of judicial review on the grounds that it was ‘a disproportionate, unnecessary and illegitimate interference with their rights to choose how they conduct their lives, and with market freedoms protected by European law; and an unjust interference with economic rights.’ Held: ‘We have concluded … Continue reading Countryside Alliance and others v HM Attorney General and others: Admn 29 Jul 2005
The defendant had pleaded guilty to concealing criminal property. He was conditionally discharged but also made subject to a confiscation order. He appealed saying that one could not be made if only a conditional discharge was imposed. Held: The defendant’s appeal succeeded. The court examined the history of the conditional discharge provided by counsel, and … Continue reading Clarke v Regina: CACD 12 Jun 2009
Each appellant challenged how the judge had decided between alternative proofs of causation of the respective loss. In Ide, the claimant asserted a fault in a cycle handlebar, and in Lexus, the claimant asserted that it caught fire whilst unattended. The appellants each said that the respective judges had made the mistake of logic identified … Continue reading Ide v ATB Sales Ltd and Another: CA 28 Apr 2008
Inherent High Court power may restrain Publicity The claimant child’s mother was to be tried for the murder of his brother by poisoning with salt. It was feared that the publicity which would normally attend a trial, would be damaging to S, and an application was made for reporting restrictions to be applied to avoid … Continue reading In re S (a Child) (Identification: Restrictions on Publication): HL 28 Oct 2004
Allegations were made of different varieties of fraud. Applications were made for freezing orders. Judges: David Steel J Citations: [2007] EWHC 1217 (Comm) Links: Bailii Jurisdiction: England and Wales Citing: Cited – American Cyanamid Co v Ethicon Ltd HL 5-Feb-1975 Interim Injunctions in Patents CasesThe plaintiffs brought proceedings for infringement of their patent. The proceedings … Continue reading Fiona Trust Holding Corp and others v Privalov and others: ComC 21 May 2007
The claimants had been detained under the 1971 Act, after completing sentences of imprisonment pending their return to their home countries under deportations recommended by the judges at trial, or chosen by the respondent. They challenged as unlawful the respondent’s, at first unpublished, policy introduced in 2006, that by default, those awaiting deportation should be … Continue reading Lumba (WL) v Secretary of State for The Home Department: SC 23 Mar 2011
A private school had refused to admit the claimant, a sikh, because he would be unable to wear the school uniform. He claimed racial discrimination. The school denied that being a Sikh was a membership of a racial or ethnic group. Held: Sikhs were a racial group defined by ethnic origins for the purpose of … Continue reading Mandla (Sewa Singh) v Dowell Lee: HL 24 Mar 1982
The claimant’s horse had been found after a race to have morphine in his system. It was not thought that the claimant was at fault, but the horse was disqualifed. He sought judicial review of the decision. Held: The decision was a disciplinary one made by a specialist body whose authority over the claimant was … Continue reading Mullins, Regina (on the Application of) v The Jockey Club: Admn 17 Oct 2005
Private Hearings are Not in Secret H sought an order restricting reporting of the divorce financial remedy proceedings, or an anonymity order. Held: The application was refused save as to identification of the children, and certain tax matters. The hearing was listed as in Private restricted only that certain people only were entitled to attend, … Continue reading Gallagher v Gallagher (No 1) (Reporting Restrictions): FC 13 Jun 2022
The defendants had had confiscation orders made against them. They had appealed on the basis that the orders were made more than six months after sentence. The prosecutor now appealed saying that the fact that the order were not timely did not invalidate them. Held: The appeal was allowed. The confiscation orders made by the … Continue reading Regina v Soneji and Bullen: HL 21 Jul 2005
Tenants occupied land next to land which was to be developed after compulsory acquisition. The tenants and the landlords asserted a right of light over the land, and sought an injunction to prevent the development. The developer denied that any right of light had been acquired. The sky contour diagrams projected that the reductions in … Continue reading Midtown Ltd v City of London Real Property Company Ltd: ChD 20 Jan 2005
The claimants sought injunctions to protect themselves against the activities of animal rights protesters, including an order preventing them coming with a wide area around the village. Held: The orders made were justified with the additional requirement that the defendants should not photograph the claimants. Judges: Grigson J Citations: [2004] EWHC 2543 (QB) Links: Bailii … Continue reading University of Oxford and others v Broughton and others: QBD 10 Nov 2004
Cargo was damaged by rough handling during loading and/or discharging, and/or inadequate stowage due to failure to provide dunnage, failure to secure the coils and/or stacking them so that the bottom layers were excessively compressed. The House was asked to depart from an interpretation of the rules which had stood and been applied for more … Continue reading Jindal Iron and Steel Co Ltd and others v Islamic Solidarity Shipping Company Jordan Inc (“The Jordan II”): HL 25 Nov 2004
