VALUE ADDED TAX – sale of lift pass at indoor ski and snowboard centre – whether supply of transport chargeable at reduced rate (yes) or supply of right to use ski slope chargeable at standard rate (no) – VATA 1994, Schedule 7A, Group 13, Item 1 – appeal allowed. Citations: [2020] UKUT 25 (TCC) Links: … Continue reading Snow Factor Ltd v Revenue and Customs: UTTC 21 Jan 2020
An award of damages for misrepresentation required that there had at some time been a right of rescission, not necessarily a continuing right to rescind. An acknowledgement of non-reliance clause has become a common part of modern commercial contracts. An entire agreement clause limits the terms of the parties’ agreement to their written agreement and … Continue reading Thomas Witter v TBP Industries Ltd: ChD 15 Jul 1994
Article 135(1)(a) of the Principal VAT Directive (2006/112/EC). Insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents exempt. Whether supply of Appellant’s services amounted to insurance transactions and/ or were related to an insurance transaction. Claims for recovery of compensation for mis-sold Payment Protection Insurance. Card Protection Plan Ltd v … Continue reading Claims Advisory Group Ltd v Revenue and Customs (Insurance and Reinsurance Transactions): FTTTx 6 Aug 2019
The existence of a planning permission did not excuse the causing of a nuisance by the erection of a pighouse. The permission was not a statutory authority, and particularly so where it was possible it had been procured by the supply of inaccurate and incomplete information. The court considered the function of a gate: ‘The … Continue reading Wheeler and Another v JJ Saunders Ltd and Others: CA 19 Dec 1994
Value Added Tax – zero rating – recovery of tax – taxpayer granted planning permission for construction of new dwelling and detached garaging – first floor of garage includes sitting/dining area with kitchen units, two bedrooms and bathroom – planning permission has condition that accommodation on first floor of garage shall be brought into ancillary … Continue reading Luke v Revenue and Customs (Procedure : Value Added Tax – Zero Rating – Recovery of Tax): FTTTx 31 Jul 2019
Fraudulent evasion of VAT. Citations: [2001] EWCA Crim 2282 Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales Crime Updated: 21 October 2022; Ref: scu.167038
(Scotland) The Court was asked ‘Did the sale and leaseback of a care home involve the disposal of the owner’s entire interest, such that it effectively lost the benefit of zero-rating under paragraph 36(2) of Schedule 10 to the Value Added Tax Act 1994?’ Judges: Lord Hodge, Deputy President, Lord Briggs, Lady Arden, Lord Sales, … Continue reading Balhousie Holdings Ltd v Revenue and Customs: SC 31 Mar 2021
VAT – default surcharge – failure by HMRC to prove that surcharge liability notice was issued – appeal dismissed – s59(4) VAT Act 1994 Citations: [2019] UKFTT 181 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 15 October 2022; Ref: scu.635724
(Superior Court of Quebec) The defendant asked the court to decline jurisdiction under article 3135 of the Civil Code, which provides that even though a Quebec authority has jurisdiction to hear a dispute, it may exceptionally decline jurisdiction if it considers that the authorities of another country are in a better position to decide. It … Continue reading HL Boulton Co v Banque Royale du Canada: 1994
REPAYMENT SUPPLEMENT – Time limit for repayment – Delay due to Commissioners’ inquiry – Calculation of period of inquiry – Finance Act 1994 s.79(4) – Value Added Tax General Regulations 1995 regs 198 and 199 Citations: [2003] UKVAT V18243 Links: Bailii Jurisdiction: England and Wales VAT Updated: 09 August 2022; Ref: scu.221209
The appellants sought to challenge their convictions for cheating the Inland Revenue. They were accused of having hidden assets and income from the revenue. The appellants objected to the use at trial of material obtained in a ‘Hansard’ interview. At such interview admissions are accepted as a basis for settling civil liabiity, but expressly excluding … Continue reading Regina v Sewa Singh Gill and Paramjit Singh Gill: CACD 31 Jul 2003
VDT VALUE ADDED TAX – exemptions – VATA 1994, s 31, Sch 9 Group 9 Item 1(e), Group 10 Item 3, VAT Directive art 132(1)(l), (m) – Appellant promoting shooting and conservation, and undertaking various other activities of public benefit – whether activities political, philanthropic or civic – yes, but only subsidiary aims of that … Continue reading The British Association for Shooting and Conservation Ltd v Revenue and Customs: VDT 10 Jul 2008
The defendants suspected a carousel VAT fraud. The defendants appealed a finding that there was a viable cause of action alleging a ‘conspiracy where the unlawful means alleged is a common law offence of cheating the public revenue’. The defendants argued (inter alia) that the attempted recovery was void under the Billl of Rights. Held: … Continue reading Total Network Sl v Customs and Excise Commissioners: CA 31 Jan 2007
LT TAX – Inheritance Tax – agricultural property relief – agricultural value – agricultural property – farmhouses – whether house occupied by ‘lifestyle’ farmer could be farmhouse – held bid of such person could not represent agricultural value – Inheritance Tax Act 1984 s 115(2) and (3)George Bartlett QC : ‘a farmhouse for the purposes … Continue reading Lloyds TSB Private Banking Plc (personal representative of Rosemary Antrobus deceased) v Inland Revenue (Capital Taxes); Re Cookhill Priory (No 2): LT 10 Oct 2005
The taxpayers had challenged an assessment to VAT saying that they were not actually partners in the company assessed. The revenue countered to say that they had signed the registration form to say that they were partners. The revenue now appealed a decision in the taxpayers’ favour. Held: The appeal failed. The partners were partners … Continue reading Revenue and Customs Commissioners v Pal and Others: ChD 31 Jul 2006
VAT – burden of proof on appellant where assessment on grounds of abuse – transfer of training business to non-profit making company (‘newco’) which claimed VAT exemption – commercial and economic reality – contracts ignored – whether abuse of rights under Halifax plc (C-255/02) – yes – supply not made by newco and therefore not … Continue reading Snow Factor Ltd, Snow Factor Training Ltd v Revenue and Customs (VAT – Burden of Proof On Appellant): FTTTx 31 Oct 2019
Vat – Reduced Rates : Other Citations: [2018] UKFTT 28 (TC) Links: Bailii Jurisdiction: England and Wales Cited by: Appeal from – Snow Factor Ltd v Revenue and Customs UTTC 8-Mar-2019 Value Added Tax – Application Under Section 85B of Vata 1994 . .See Also – Snow Factor Ltd, Snow Factor Training Ltd v Revenue … Continue reading Snow Factor Ltd v Revenue and Customs: FTTTx 24 Jan 2018
The court considered appeals by the Attorney-General against sentences considered to be too lenient, and in particular where a community penalty had been imposed rather than a sentence of immediate imprisonment. Held: The Court emphasised the need for the strict care to be taken in selecting such cases, for appeal. The court should not interfere … Continue reading Attorney General’s Reference v Nos. 31, 45, 43, 42, 50 and 51 of 2003; Regina v McInerney; Regina v McLean: CACD 16 Jul 2004
The appellant sought to restrain the use in proceedings in New Zealand and elsewhere of ‘without prejudice’ documents discovered in court proceedings here. Held: It was not sensible to elide the distinction between the two sources of justification of the ‘without prejudice’ rules, namely public policy, and an agreement between the parties. Public policy need … Continue reading Prudential Insurance Company of America v Prudential Assurance Company Ltd: CA 31 Jul 2003
The defendant had been sentenced for offences of violence, but an additional period was imposed to protect the public. He had been refused leave for reconsideration of that part of his sentence after he completed the normal segment of his sentence. He wanted a consideration which would parallel the new won rights of review for … Continue reading Giles, Regina (on the Application of) v Parole Board and Another: HL 31 Jul 2003
The claimant challenged a stautory notice. The Act required the notice to be fixed to the structure in question, but because of its location, the notice was not legible without going on to private land. Held: Appeal lay here from the County Court on a preliminary decision on the law to the Court of appeal … Continue reading Sarah Lloyd Jones and others v T Mobile (Uk) Ltd: CA 31 Jul 2003
The appeal concerned the environmental effect of the erection of a bridge being part of a bypass. It was claimed that the area should have been designated as a Special Protection Area for Birds (SPA), and that if so it should be treated as such for planning purposes whether or not actually designated. There was … Continue reading Bown v Secretary of State for Transport: CA 31 Jul 2003
The defendant had failed to co-operate when called upon to act as a juror having been refused exemption. He refused to be searched on entering the court building. He now appealed against a fine. Held: The court set out the minimum requirements for a fair hearing in a case of this kind: ‘1) The Juror … Continue reading Dodds v Regina: CACD 31 May 2002
Article 6 did not apply to proceedings where the applicant had been fined for making improper statements in written observations before the Swedish courts. The proceedings were regarded as being outside the ambit of article 6 because they were disciplinary in character. The Court recognised the need for summary procedures. Judges: R. Ryssdal, P Citations: … Continue reading Ravnsborg v Sweden: ECHR 23 Mar 1994
Europa Heading 61.08 (‘women’s or girls’ … pyjamas, …, knitted or crocheted’) of the Combined Nomenclature of the Common Customs Tariff, as amended by Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and Regulation No 3174/88 amending Annex I to the latter regulation, must be interpreted as meaning … Continue reading Neckermann Versand v Hauptzollamt Frankfurt am Main-Ost: ECJ 9 Aug 1994
ECJ 1. In proceedings under Article 169 of the Treaty, it is for the Commission to judge at what time it will bring an action for failure to fulfil obligations; the considerations which determine its choice of time cannot affect the admissibility of the action. That being so, the fact that no action was taken … Continue reading Commission v Germany (Rec 1994,p I-2039) (Judgment): ECJ 1 Jun 1994
The local authority had reclaimed input tax against invoices it received from builders. They were disallowed because the building constructed was an exempt supply. Although the section allowed the authority to set off VAT against invoices for supplies not made for any business of the taxpayer. The arrangements suggested that they had acted on terms … Continue reading West Devon Borough Council v Commissioners of Customs and Excise: ChD 31 Jul 2001
The creditor sought summary judgment for an account for commissions earned. In a ‘without prejudice’ letter the defendant’s director said that he was prepared to accept that he had received such commissions in stated amounts. Held: Lord Sutherland: ‘I see no objection in principle to a clear admission being used in subsequent proceedings, even though … Continue reading Daks Simpson Group plc v Kuiper: 1994
In cases involving children costs awarded against one parent or another are exceptional since the court is anxious to avoid the situation where a parent may feel ‘punished’ by the other parent which will reduce co-operation between them. This will only impinge ultimately on the welfare of the child or the children concerned.Wilson J said: … Continue reading London Borough of Sutton v Davis (Costs) (No 2): 1994
The torture of a suspect by police justified aggravated and exemplary damages, in this case andpound;50,000. Damages for a serious assault by police are not to be reduced for the character of the plaintiff. Citations: Times 25-Oct-1994, Independent 23-Sep-1994 Citing: See Also – Regina v Director of Public Prosecutions ex parte Treadaway Admn 31-Jul-1997 The … Continue reading Treadaway v Chief Constable of West Midlands: QBD 23 Sep 1994
UTTC VAT – rental of taxis – optional insurance – Article 135(1)(a) Directive 2006/112/EC – section 31 and group 2 Schedule 9 VATA94 VAT Act 1994 – whether insurance transaction for VAT purposes – yes – whether single supply of leasing of insured vehicle or separate supplies of vehicle and insurance – separate supplies – … Continue reading Revenue and Customs v Wheels Private Hire Ltd: UTTC 8 Feb 2017
LT COMPENSATION – Compulsory purchase of land for the construction of a road – value – assumed planning permission – value of minerals – planning permission for a commercial minerals operation not granted or to be assumed – compensation assessed on basis of agricultural value at andpound;17,000 – Alternative valuation (Rule 50(4) Lands Tribunal Rules … Continue reading C F and M G Roberts v South Gloucestershire District Council: LT 31 Dec 1994
FTTTx VAT – HMRC’s refusal to register appellant for VAT – Definition of ‘taxable person’ – Finance Act 1972 and VAT Act 1994 – Compulsory Registration Threshold – Principal VAT Directive Article 286 – Whether United Kingdom enjoys a valid exemption or derogation in relation to the definition of taxable person? – Yes – Whether … Continue reading Geotrading Europe Ltd v Revenue and Customs (VAT – Registration : Compulsory): FTTTx 10 May 2016
FTTTx VAT – Default Surcharge; proportionality; Value Added Tax 1994 s59, penalties for inaccuracies in VAT returns; Finance Act 2007, Schedule 24; appeal allowed in part [2016] UKFTT 310 TC Bailii England and Wales VAT Updated: 16 January 2022; Ref: scu.564365
FTTTx VAT – Onward sale of vouchers issued by retailers – Claim for recovery of input tax dismissed by Tribunal which also held output tax due on ‘subsequent’ sale of vouchers – Parties directed to ‘use best endeavours’ to determine proportion of vouches to be standard-rated – Application to Tribunal in absence of Agreement – … Continue reading Nagle and Another (T/A Simon Templar Business Center) v Revenue and Customs (VAT – Supply : Other): FTTTx 31 Jul 2015
The applicant had been convicted of a robbery and served a long prison sentence. After release he was awarded damages against some of the police officers for assault. The DPP decided not to proceed against the officers by way of criminal proceedings. The applicant’s conviction was later quashed. The prosecutor replied saying he had applied … Continue reading Regina v Director of Public Prosecutions ex parte Treadaway: Admn 31 Jul 1997
The court was considering the terms of a confiscation order. It decided to postpone the decision beyond the six month limit. Questions had arisen about the apparent shift of the burden of proof. Two cases were due to be heard by the Court of Appeal which would affect the issue before the court. Held: The … Continue reading Regina v Jagdev: CACD 31 May 2002
Whether new building incorporating parts of old is conversion is one of fact. Ind Summary 11-Jul-1994 England and Wales VAT Updated: 11 December 2021; Ref: scu.79731
The plaintiff sued his former solicitors for professional negligence. The damages he sought to recover related to loss he suffered when dismissed as a director of a private company leading to a forced sale of his shares in the company. The plaintiff had sued the other shareholders but the action was settled after without prejudice … Continue reading Muller and Another v Linsley and Mortimer (A Firm): CA 8 Dec 1994
Judge’s Reasons Must Show How Reached In each case appeals were made, following Flannery, complaining of a lack of reasons given by the judge for his decision. Held: Human Rights jurisprudence required judges to put parties into a position where they could understand how the decision in their case had been arrived at. Flannery preceded … Continue reading English v Emery Reimbold and Strick Ltd; etc, (Practice Note): CA 30 Apr 2002
The claimant sought judicial review of legislative provisions requiring Internet Service Providers to become involved in regulation of copyright infringements by its subscribers. They asserted that the Act and proposed Order were contrary to European law. Held: The request was refused. No obligation had yet fallen on the claimant, and the exact form and rules … Continue reading British Telecommunications Plc and Another, Regina (on The Application of) v The Secretary of State for Business, Innovation and Skills: Admn 20 Apr 2011
(New Zealand) The plaintiff, an MP, pursued a defamation case. The defendant wished to argue for the truth of what was said, and sought to base his argument on things said in Parliament. The plaintiff responded that this would be a breach of Parliamentary privilege. Held: A Defendant may not use libel proceedings to impugn … Continue reading Prebble v Television New Zealand Ltd: PC 27 Jun 1994
To succeed in a claim for constructive dismissal the plaintiff must establish a breach of contract by the defendant, that the breach was sufficiently serious to have justified the claimant resigning, or at least be the last in a series of events which justified his leaving, and that he left his employment with the defendant … Continue reading Western Excavating (ECC) Ltd v Sharp: CA 1978
The claimants served proceedings by fax. The defendants denied that it was effective saying that they had not confirmed that they were instructed to accept service or that as required by the rules they had confirmed that they would accept service by fax. Held: The service had not been valid. The claimant effectively argued for … Continue reading Brown and Others v InnovatorOne Plc and Others: ComC 19 Jun 2009
The victim died on a farm when his dumper truck overturned burying him in its load. Held: The prosecutor needed to establish a prima facie case that the results required by the Act had not been achieved. He need only establish that a risk of injury arose out of the state of affairs at the … Continue reading Chargot Limited (T/A Contract Services) and Others, Regina v: HL 10 Dec 2008
The Court upheld decisions striking out actions for negligence brought by claimants who had been arrested and held in custody during criminal investigations which were later discontinued. The Crown Prosecution Service owes no general duty of care to a defendant in its conduct of a prosecution. The court must not confuse the immunity rule which … Continue reading Elguzouli-Daf v Commissioner of Police of the Metropolis and Another: CA 16 Nov 1994
VAT – SECURITY – Protection of Revenue – The Appellant company taking on the director and business of an insolvent company with VAT debts of in excess of pounds 350,000 – the size of security, although bearing no relationship to the Appellant’s . .
The appellant had requested a hardship allowance so as not to have to pay claimed VAT before the hearing of an appeal. That was refused, and the claimant now said that the rules restricting an appeal against such a refusal were unlawful.
Held: . .
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
Citations: [2003] STC 433, [2002] EWHC 2870 (Ch) Links: Bailii Statutes: EC 6th Council Directive 77/388/EEC, VAT Act 1994 31 Jurisdiction: England and Wales VAT Updated: 12 November 2022; Ref: scu.467210
The Inspector had found that the landowner had, by overt acts directed at users of the way in question, including the erection of locked gates and of fencing and of notices, disproved any intention on his part to dedicate. Held: The landowner’s appeal succeeded. Laws J reflected on the conjunction in the statutory scheme of … Continue reading Jacques v Secretary of State for the Environment: CA 1995
Mr Gulliksen was walking on a footpath on a housing estate to the house of a friend. He had an accident at a depressed manhole cover on the footpath over which he tripped. The footpath had been constructed by Pembrokeshire County Council, who were both the local housing authority and the highway authority at the … Continue reading Gulliksen v Pembrokeshire County Council: QBD 2002
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 pursuer owned a flat on the second and top floors of a building damaged by renovation works carried out by the defenders to the basement and ground floor of the same building. He relied on a letter by the defenders’ loss adjusters confirming that they had no objection to the pursuer instructing the necessary … Continue reading Richardson v Quercus Limited: IHCS 24 Dec 1998
Where an action had been begun on basis of allegations of negligence and breach of trust, new allegations of fraud where quite separate new causes of claim, and went beyond amendments and were disallowed outside the relevant limitation period. Sections 23 and 36 and the absence of express statutory mention in the 1980 Act of … Continue reading Paragon Finance Plc (Formerly Known As National Home Loans Corporation Plc v D B Thakerar and Co (a Firm); Ranga and Co (a Firm) and Sterling Financial Services Limited: CA 21 Jul 1998
An action by a company under a shareholder’s agreement was compromised. The other shareholder now sought to commence an action against the party in breach for his personal losses. The defendant argued that the company’s compromise was binding also against the other shareholder. Held: The company had become obliged to compromise the claim by the … Continue reading Giles v Rhind: CA 17 Oct 2002
The taxpayer was a revenue informer one whose trade is described by Coke as ‘viperous vermin [who] under the reverend mantle of law and justice instituted for protection of the innocent, and the good of the Commonwealth, did vexe and depauperize the Subject, and commonly the poorer sort, for malice or private ends, and never … Continue reading Churchhouse, Regina (on the Application of) v Inland Revenue: Admn 4 Apr 2003
Value Added Tax; economic activities; business; sale of venison; postal services; whether sale of wild venison from large remote highland estate constitutes an economic activity; whether contract with Royal Mail for delivery of mail to remote location constitutes an economic activity. Value Added Tax Act 1994 ss 1, 2, 4 and 94 EC Council Directive … Continue reading De Ferranti v Revenue and Customs: FTTTx 30 Jun 2011
The bank claimed that it had been defrauded, and that since an employee of the defendant had taken part in the fraud the defendant was had vicarious liability for his participation even though they knew nothing of it. Held: Where A becomes liable to B as a joint tortfeasor with C in the tort of … Continue reading Generale Bank Nederland Nv (Formerly Credit Lyonnais Bank Nederland Nv) v Export Credit Guarantee Department: CA 23 Jul 1997
CS Damages of 200,000 pounds by way of exemplary damages had been awarded against the police for unlawful arrest and assault. Held: The court gave a guideline maximum pounds 50,000 award against police for wrongful arrest and wrongful imprisonment. Comparisons were proper with personal injury cases. It is important to identify and quantify the various … Continue reading Thompson v Commissioner of Police of Metropolis; Hsu v Same: CA 20 Feb 1997
The claimants appealed a refusal of their request for a judicial review of a decision of the respondent to designate their land as being of special scientific interest because of the need to protect the stone curlew. Held: The defendant’s policy toward the land had changed in 2000. It was a decision of a specialist … Continue reading Regina on the Application of Fisher v English Nature: CA 27 May 2004
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
Judges: Sir Christopher Slade, Swinton Thomas LJ and Butler Sloss LJ Citations: [1996] STC 310 Jurisdiction: England and Wales Citing: Appeal from – Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise QBD 31-Oct-1994 Trustees of flats were liable to VAT on maintenance staff wages. The provision of their services … Continue reading Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise: CA 1996
The court had been asked to intervene in an internal dispute as to the role of an Imam in a mosque community. Held: The request was denied. The case was not one of public law: ‘ the particular function which the Imam was performing affected the applicant’s rights in a way which was peculiar to … Continue reading Regina v The Imam of Bury Park Mosque, Luton and others ex parte Sualiman Ali: CA 12 May 1993
The Attorney General sought the correct interpretation of section 17 where a court was asked as to whether evidence obtained from a telephone tapping had been taken from a public or private network. A chief constable suspected that the defendants, three of his officers, were selling confidential information to criminals. He ordered their telephones to … Continue reading Attorney General’s Reference (No 5 of 2002): HL 14 Oct 2004
There had been a settlement of proceedings for libel brought by Lord Aldington against Mr Nigel Watts and Count Nikolai Tolstoy. Lord Aldington had obtained judgment for andpound;1.5 million in damages against both defendants following a trial. Bankruptcy orders were made against both Mr Watts and Count Tolstoy. By early 1991 Lord Aldington was faced … Continue reading Watts v Aldington, Tolstoy v Aldington: CA 15 Dec 1993
The appellants were convicted of failing to conduct their undertaking in such a way as to ensure, so far as was reasonably practicable, persons not in their employment were not exposed to risks to their health and safety. One of their buildings contained two cooling towers which, when inspected, were found to contain the bacteria … Continue reading Regina v Board of Trustees of the Science Museum: CA 26 May 1993
D appealed against his conviction of indecently assaulting his young stepdaughter, on whose nightdress a small amount of seminal staining had been found. Giving evidence at trial he was asked by his counsel if he could think of any way in which semen might have found its way onto the nightdress, and he proffered an … Continue reading Regina v Nickolson: CACD 23 Jan 1998
VAT – Notice of Assessment – Appellant contractor – underdeclaration of output tax revealed upon investigation – Notice of Assessment – taxpayer claims use of sub-contractors to whom payments made – payments in cash – invoices produced – irregularities in form – absence of receipts – absence of other proofs of payment – Appellant claims … Continue reading Sloan v Revenue and Customs: FTTTx 18 Nov 2009
EXEMPT SUPLIES – Health and Welfare – Appellant supplies services to help client stop smoking – Whether services are medical – Whether services directly supervised by a medical practitioner – VATA 1994 s.31 and Sch 9 Gp 7 Item 1(a) and Note (2); EC Sixth Directive Article 13(1)(c) Citations: [2009] UKFTT 181 (TC), [2009] SFTD … Continue reading Allen Carr’s Easyway (International) Ltd v Revenue and Customs: FTTTx 22 Jul 2009
Judges: Mummery, Etherton, Patten LJJ Citations: [2010] EWCA Civ 313, [2010] Eu LR 539, [2010] BVC 573, [2010] STI 1280, [2010] STC 1640 Links: Bailii Jurisdiction: England and Wales Citing: Appeal from – FJ Chalke Ltd and Another v Revenue and Customs ChD 8-May-2009 The court was asked as to the effectiveness under European law … Continue reading FJ Chalke Ltd and Another v Revenue and Customs: CA 25 Mar 2010
The claimants sought to prevent the respondents from starting an evening newspaper entitled ‘THE MAIL’ as an infringement of their registered mark, and as passing off. In turn the defendant challenged the validity of the mark. Held: The word ‘Mail’ has not acquired a descriptive meaning, and nor is there any requirement in the law … Continue reading Associated Newspapers Limited, Daily Mail and General Trust Plc v Express Newspapers (an Unlimited Company, Incorrectly Sued As Express Newspapers Limited): ChD 11 Jun 2003
The defendant had been made the subject of a confiscation order. He appealed, saying that in calculating the assets, he had taken the gross value of his property without allowing for an outstanding mortgage. Held: The mortgage advance was not tainted money. Although the 1994 and 1988 Acts were intended to operate similarly and in … Continue reading Regina v Walls: CACD 30 Oct 2002
The appellants had imported Playstation computer games. They appealed refusal of a rebate of 50 million euros paid in VAT before a reclassification of the equipment so as to make it exempt from VAT. Held: ‘The effect of the annulment of a Community act under Articles 230 and 231 EC Treaty is to render that … Continue reading Sony Computer Entertainment Europe Ltd v Customs and Excise: ChD 27 Jul 2005
Applications for trade marks on behalf of the claimant had been rejected. Acquired distinctiveness was a significant issue, and the question of whether the appeal was a review or a rehearing was significant. In this appeal, the parties had given oral evidence, and the Registrar contended that any further appeal to the High court should … Continue reading Dyson Limited v The Registrar of Trade Marks: ChD 15 May 2003
Four articles in the People all covered the same story about Esther Rantzen’s organisation, Childline, suggesting that the plaintiff had protected a teacher who had revealed to Childline abuses of children occurring at a school where he taught, by keeping secret that he himself was a pervert, unfit to have any child in his care. … Continue reading Rantzen v Mirror Group Newspapers (1986) Ltd and Others: CA 1 Apr 1993
Section 80 VATA 1994 – Section 121 Finance Act 2004 – whether a claim was made within time – appeal dismissed Citations: [2011] UKFTT 406 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 17 September 2022; Ref: scu.443156
The female civilian officer alleged sex discrimination against her by a police officer. Her complaint was heard at an internal disciplinary. She alleged sexual harrassment, and was further humiliated by the all male board’s treatment of her complaint. The complaint now was solely as to her treatment by the Board. Held: The body was a … Continue reading Heath v Commissioner of Police for the Metropolis: CA 20 Jul 2004
LATE APPEAL – whether appeal made in time – whether failure to pay disputed VAT or make hardship application precludes appeal being made – meaning of `entertained’ in section 84(3) VAT Act 1994 Citations: [2022] UKFTT 231 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 16 September 2022; Ref: scu.680650
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
The claimants had challenged the allocation of a former railwy line to become a rapid bus service, saying that the Council had failed properly to take account of the Habitats Directive. The Supreme Court was asked as to the extent of doisturbance to an endangered species required to engage the prohibition againsty ‘deliberate disturbance’ under … Continue reading Morge v Hampshire County Council: SC 19 Jan 2011
FTTTx VAT AND INCOME TAX – Suppression of takings and who was responsible – was assessment raised to best judgment – yes – was the quantum correct – no – alternative calculation by the tribunal – appeal allowed in part PENALTY – Section 60 and 61 VAT Act 1994 – appeal dismissed. Citations: [2014] UKFTT … Continue reading Raj Cuisine (Kells) Ltd v Revenue and Customs: FTTTx 4 Jun 2014
FTTTx VAT – Reduced Rate – Whether ‘qualifying conversion’ – Whether one or two dwellings – Whether single building – Items 1 and 2 Group 6 and Note 3(1)(a) Schedule 7A Value Added Tax Act 1994 – Appeal allowed Citations: [2014] UKFTT 633 (TC) Links: Bailii Jurisdiction: England and Wales VAT, Construction Updated: 31 August … Continue reading Nabarro v Revenue and Customs: FTTTx 9 May 2014
FTTTx VAT – three-year ‘capping’ limitation – Flat Rate Scheme – Appellant given retrospective date to join Flat Rate Scheme – claim to recover overpaid VAT – whether three-year ‘cap’ applied to limit period of claim – whether Appellant prevented from exercising Community law rights on grounds he could not know the correct business category … Continue reading Sims v Revenue and Customs: FTTTx 16 Feb 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
Parliament does not necessarily set out in a statute matters which are governed by the general law. Judges: Park J Citations: [2005] EWHC 2117 (Ch) Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales Cited by: Cited – London Borough of Lewisham v Malcolm and Disability Rights Commission CA 25-Jul-2007 The court … Continue reading BUPA Purchasing Ltd. and others v HM Revenue and Customs: ChD 8 Oct 2005
EAT PRACTICE and PROCEDURE:BIAS, MISCONDUCT AND PROCEDURAL IRREGULARITYChapman v Simon [1994] IRLR 124 (CA). Did the Employment Tribunal decide the case in favour of Claimant on a basis not advanced by Claimant? Answer; no. Appeal dismissed.Context: pregnancy discrimination. Observations on Management of Health and Safety at Work Regulations 1999, Regulations 13, 16 and 18. Judges: … Continue reading Age Concern Newcastle Upon Tyne v Brady: EAT 23 Oct 2009
The claimant journalist sought disclosure of papers acquired by the respondent in its conduct of enquiries into the charitable Mariam appeal. The Commission referred to an absolute exemption under section 32(2) of the 2000 Act, saying that the exemption continued until the papers were destroyed, or for 20 years under the 1958 Act. Held: The … Continue reading Kennedy v The Charity Commission: SC 26 Mar 2014
Evidence from 3rd Party Torture Inadmissible The applicants had been detained following the issue of certificates issued by the respondent that they posed a terrorist threat. They challenged the decisions of the Special Immigration Appeals Commission saying that evidence underlying the decisions had probably been obtained by torture committed by foreign powers, and should not … Continue reading A and others v Secretary of State for the Home Department (No 2): HL 8 Dec 2005
Twins were conjoined (Siamese). Medically, both could not survive, and one was dependent upon the vital organs of the other. Doctors applied for permission to separate the twins which would be followed by the inevitable death of one of them. The parents, devout Roman Catholics, resisted. Held: The parents’ views were subject to the overriding … Continue reading In Re A (Minors) (Conjoined Twins: Medical Treatment); aka In re A (Children) (Conjoined Twins: Surgical Separation): CA 22 Sep 2000
The defendants were to be tried for allegedly sending funds abroad to support terrorism. The court now considered the meaning of the phrase ‘reasonable cause to suspect’ in the context of the anticipated use of the funds: ‘Does it mean that the accused must actually suspect, and for reasonable cause, that the money may be … Continue reading Lane and Another, Regina v: SC 11 Jul 2018
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
It was a misuse of Trade Mark legislation to seek permanently to prevent the use of a substantial engineering design idea which was underlying the mark for which protection was sought. The judge revocation of the registration of the claimant’s mark on the ground, inter alia, that it was incapable of distinguishing the goods concerned … Continue reading Philips Electronics Nv v Remington Consumer Products Ltd: ChD 2 Feb 1998
This is an appeal on preliminary points of European Union and domestic law regarding the circumstances in which damages may be recoverable for failure to comply with the requirements of the Public Procurement Directive (Parliament and Council Directive 2004/18/EC on the coordination of procedures for the award of public works contracts, public supply contracts and … Continue reading Nuclear Decommissioning Authority v Energysolutions EU Ltd (Now Called ATK Energy EU Ltd): SC 11 Apr 2017
The defendants faced charges under the two Acts. They raised as a preliminary issue whether it is necessary for the Crown to prove that the property being converted was in fact the proceeds, in the case of the 1994 Act, of drug trafficking and, in the case of the 1988 Act, of crime. The Crown … Continue reading Regina v Montila and Others: HL 25 Nov 2004
The County Council had made an order under section 53, establishing a footpath over the claimant’s land. The land owner now appealed. The court had previously quashed the inspector’s decision on the basis that he had not allowed for the interruption of the path, but had refused to quash the Order itself. The claimant said … Continue reading Jones v Welsh Assembly Government: Admn 15 Dec 2008
The claimant asserted infringement of copyright by the defendants in photographs of the family of David Beckham. The defendant admitted using the photographs but asserted that no permission was required since the use was a fair dealing. Held: Most of the photographs were used to demonstrate a particular style, and the use was fair criticism … Continue reading Fraser-Woodward Ltd v British Broadcasting Corporation Brighter Pictures Ltd: ChD 23 Mar 2005
The claimant sought to restrain publication by the defendant of a book recounting very personal events in her life. She claimed privacy and a right of confidence. The defendant argued that there was a public interest in the disclosures. Held: Documents showed a readiness in the defendant to seek to manipulate the claimant through threats … Continue reading McKennitt and others v Ash and Another: QBD 21 Dec 2005
The claimants were to be married. They sold the rights to publish photographs of their wedding, but various of the defendants took and published unauthorised pictures. Held: The claimants had gone to lengths to ensure the commercial value of their celebration, and it could attract the protection given in law to confidential matters. What matters … Continue reading Douglas etc v Hello! Ltd etc: ChD 11 Apr 2003
VDT EXEMPT SUPPLIES – Gaming – Mechanised cash bingo under Gaming Act 1968 s.14 excluded from exemption – Similar supplies under s.21 exempt – Whether principle of fiscal neutrality infringed – Same company making supplies to same players under both section 14 and 21 – Whether infringement of fiscal neutrality requires competition between supplies as … Continue reading The Rank Group Plc v Revenue and Customs: VDT 27 May 2008
