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Vroege v Nciv Instituut Voor Volkshuisvesting Bv and Stichting Pensioenfonds Nciv: ECJ 28 Sep 1994

1. Social policy – Male and female workers – Equal pay – Pay – Concept – Right to join a private occupational pension scheme – Included – Exclusion of married women from membership – Not permissible – Exclusion of part-time workers – Part-time staff composed principally of women – Not permissible where there is no … Continue reading Vroege v Nciv Instituut Voor Volkshuisvesting Bv and Stichting Pensioenfonds Nciv: ECJ 28 Sep 1994

Leisure Contracts Ltd v Revenue and Customs: VDT 16 Dec 2005

VALUE ADDED TAX – zero-rating – domestic indoor swimming pools with electrically powered covers – swimming pools agreed to be zero-rated – whether cover installed at same time as pool also zero-rated – VATA 1994 Schedule 8 Group 5, Items 2 and 4, Note (22) – findings of fact made but final decision deferred pending … Continue reading Leisure Contracts Ltd v Revenue and Customs: VDT 16 Dec 2005

Federal Republic of Germany v Council of the European Union: ECJ 5 Oct 1994

Europa Bananas – Common organization of the markets – Import regime. In the procedure for the adoption of a regulation by the Council, the fact that the proposal from the Commission, amended in accordance with a political agreement accepted by the competent member on behalf of the Commission at a Council session and approved by … Continue reading Federal Republic of Germany v Council of the European Union: ECJ 5 Oct 1994

KPMG Peat Marwick McLintock v The HLT Group: QBD 18 Mar 1994

The plaintiffs claimed for professional fees, and the defendants counter-claimed alleging negligence. The plaintiffs obtained summary judgment under Order 14 with an order for costs on the standard basis, to be taxed if not agreed. The plaintiffs had instructed solicitors in the City of London to represent them in the litigation and there was an … Continue reading KPMG Peat Marwick McLintock v The HLT Group: QBD 18 Mar 1994

Henderson v Merrett Syndicates Ltd: HL 25 Jul 1994

Lloyds Agents Owe Care Duty to Member; no Contract Managing agents conducted the financial affairs of the Lloyds Names belonging to the syndicates under their charge. It was alleged that they managed these affairs with a lack of due careleading to enormous losses. Held: The assumption of responsibility principle enunciated in Hedley is not confined … Continue reading Henderson v Merrett Syndicates Ltd: HL 25 Jul 1994

The British Association of Leisure Parks, Piers and Attractions Ltd v Revenue and Customs: FTTTx 12 Oct 2011

FTTTx EXEMPTION – Trade Association – Primary purpose – Whether association’s primary purpose was making representations to the government on legislation and other public matters – No – Whether association restricted membership wholly or mainly to members whose business interests were directly connected with the purposes of the association – No – VATA 1994 Schedule … Continue reading The British Association of Leisure Parks, Piers and Attractions Ltd v Revenue and Customs: FTTTx 12 Oct 2011

Clarke and Another v Revenue and Customs (Vat – Penalties : Reasonable Excuse): FTTTx 1 Apr 2016

FTTTx Value Added Tax – Default Surcharges for late submission of Returns and payments – periods extending from 12/07 to 09/12 – whether reasonable excuse or mitigation appropriate- No – Value Added Tax Act 1994 – Surcharges totalling andpound;14,801 confirmed – appeal dismissed. [2016] UKFTT 227 (TC) Bailii England and Wales VAT Updated: 13 January … Continue reading Clarke and Another v Revenue and Customs (Vat – Penalties : Reasonable Excuse): FTTTx 1 Apr 2016

Stringfellow v Revenue and Customs (Vat – Repayments : Vat – Repayments): FTTTx 12 May 2015

VAT – recovery assessment – s 80(4A) VATA 1994 – Fleming claim – transfer of a going concern – whether entitlement to claim passed on transfer – VATA (General) Regulations 1980 regulations (4)-(8) – no – appeal dismissed [2015] UKFTT 209 (TC) Bailii Value Added Tax Act 1994 80(4A) England and Wales VAT Updated: 30 … Continue reading Stringfellow v Revenue and Customs (Vat – Repayments : Vat – Repayments): FTTTx 12 May 2015

English v Emery Reimbold and Strick Ltd; etc, (Practice Note): CA 30 Apr 2002

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

Western Excavating (ECC) Ltd v Sharp: CA 1978

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

Chargot Limited (T/A Contract Services) and Others, Regina v: HL 10 Dec 2008

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

Elguzouli-Daf v Commissioner of Police of the Metropolis and Another: CA 16 Nov 1994

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

Regina v Kingston: HL 22 Jul 1994

The prosecutor appealed an acquittal on appeal of the defendant for sexual assault, saying that he had not had the necessary intent because of intoxication through drink and drugs. He said that a co-defendant had secretly administered drugs to him. . .

Acts

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

Sims v Revenue and Customs: FTTTx 16 Feb 2010

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

Gard Marine and Energy Ltd and Another v China National Chartering Company Ltd and Another: SC 10 May 2017

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

G, Regina (on the Application of) v Nottinghamshire Healthcare NHS Trust: Admn 20 May 2008

The applicants were detained at Rampton. The form of detention denied the access to space in which they would be able to smoke cigarettes to comply with the law. Held: The claim failed. The legislative objectives were sufficiently serious to support as rational the imposition of the rules. Having a mental illness is not a … Continue reading G, Regina (on the Application of) v Nottinghamshire Healthcare NHS Trust: Admn 20 May 2008

Rainbow Pools London Ltd v Revenue and Customs: VDT 11 Sep 2008

Value Added Tax – Supply of building materials under Item 4 of Group 5 of Schedule 8 to VAT Act 1994, and the definition of ‘building materials’ in paragraph 22 – Supply of retractable insulated covers for indoor swimming pools – Supply of moveable floors for indoor swimming pools – Appeal allowed as regards the … Continue reading Rainbow Pools London Ltd v Revenue and Customs: VDT 11 Sep 2008

Kennedy v The Charity Commission: SC 26 Mar 2014

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

A and others v Secretary of State for the Home Department (No 2): HL 8 Dec 2005

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

In Re A (Minors) (Conjoined Twins: Medical Treatment); aka In re A (Children) (Conjoined Twins: Surgical Separation): CA 22 Sep 2000

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

Gray (T/A William Gray and Sons) v Commissioners of Customs and Excise: ChD 7 Nov 2000

The trader carried on business as a builder both through a limited company and on his own account. He tried to apportion the businesses so that neither was registerable for VAT. In one period he exceeded the limit. He asked the commissioners to exercise their discretion not to register him retrospectively acknowledging that his turnover … Continue reading Gray (T/A William Gray and Sons) v Commissioners of Customs and Excise: ChD 7 Nov 2000

Expert Witness Institute v Commissioners of Customs and Excise: ChD 12 Apr 2001

The 1990 Regulation, SI 1990 No 2854, should be construed in the light of the European Directive. The Institute was exempt from Value Added Tax. Its aims of promoting and supporting the proper administration of justice, and the early resolution of disputes, were sufficiently in the public interest, and so closely connected to the administration … Continue reading Expert Witness Institute v Commissioners of Customs and Excise: ChD 12 Apr 2001

Revenue and Customs v Iveco Ltd: UTTC 13 Jun 2016

UTTC VALUE ADDED TAX – whether section 80 VAT Act 1994 applies to claim to enforce directly effective right under article 11C(1) Sixth Directive to reduce taxable amounts to reflect rebates paid in periods before it was implemented in UK legislation – if so, whether claim made within time limit in section 80(4) – whether … Continue reading Revenue and Customs v Iveco Ltd: UTTC 13 Jun 2016

Grand Entertainments Company v Revenue and Customs: UTTC 3 May 2016

UTTC Claims for repayment of VAT – whether further claims for refunds were amendments to an earlier claim made within the time prescribed by s. 121 Finance Act 2008, or were separate claims out of time and barred by s. 80(4) Value Added Tax Act 1994 – held that the claims were separate claims and … Continue reading Grand Entertainments Company v Revenue and Customs: UTTC 3 May 2016

Cable and Wireless Plc v Revenue and Customs: FTTTx 27 Mar 2009

FTTTx Value Added Tax – Whether the Appellant’s late claim for input tax, initially deducted in its Return, but later recovered by HMRC under an assessment, is a claim for input tax under Regulation 29 (1) of the 1995 VAT Regulations or a claim under section 80(1B) of the VAT Act 1994 for the recovery … Continue reading Cable and Wireless Plc v Revenue and Customs: FTTTx 27 Mar 2009

Investment Trust Companies v Revenue and Customs: ChD 26 Mar 2013

The claimant investment Trust companies sought repayment of taxes paid in error by way of restitution. Held: The range of the the law of restitution to recover any tax unlawfully exacted was to be be restricted to those situations where the sums paid to the public authority were so paid in fulfilment of an apparent … Continue reading Investment Trust Companies v Revenue and Customs: ChD 26 Mar 2013

Fraser-Woodward Ltd v British Broadcasting Corporation Brighter Pictures Ltd: ChD 23 Mar 2005

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

Douglas etc v Hello! Ltd etc: ChD 11 Apr 2003

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

Hyde Park Residence Ltd v Yelland, News Group Newspapers Ltd, News International Ltd, Murrell: CA 10 Feb 2000

The court considered a dispute about ownership and confidence in and copyright of of video tapes taken by Princess Diana before her death. Held: The courts have an inherent discretion to refuse to enforce of copyright. When assessing whether the copyright should be enforced the relevant issues would be ones arising from the work itself, … Continue reading Hyde Park Residence Ltd v Yelland, News Group Newspapers Ltd, News International Ltd, Murrell: CA 10 Feb 2000

Steel and Others v The United Kingdom: ECHR 23 Sep 1998

The several applicants had been arrested in different circumstances and each charged with breach of the peace contrary to common law. Under the Magistrates’ Court Act 1980, the court can bind over a Defendant to keep the peace, if the Defendant consents, and impose a sentence of up to 6 months’ imprisonment if the Defendant … Continue reading Steel and Others v The United Kingdom: ECHR 23 Sep 1998

Farm Assist Ltd v Secretary of State for the Environment, Food and Rural Affairs (No 2): TCC 19 May 2009

The mediator who had acted in attempting to resolve the dispute between the parties sought to have set aside a witness summons issued by the claimant who sought to have the mediated agreement set aside for economic duress. Held: In this case the balance was in favour of the mediator giving the evidence requested. In … Continue reading Farm Assist Ltd v Secretary of State for the Environment, Food and Rural Affairs (No 2): TCC 19 May 2009

Smith v Revenue and Customs: Excs 12 Jul 2005

EXCISE – Restoration – Application by Customs to dismiss appeal as abuse of process – Deemed forfeiture of 5000 cigarettes – Appellant claiming cigarettes for own use – Notice 12A (October 2002) – Appellant sent Letters A and B both appealing against seizure and requesting restoration – Customs’ letter stating restoration could not be considered … Continue reading Smith v Revenue and Customs: Excs 12 Jul 2005

Cumbria Probation Board v Collingwood: EAT 28 May 2008

EAT DISABILITY DISCRIMINATION Disability / Disability related discrimination / Reasonable adjustments JURISDICTIONAL POINTS >2002 Act and pre-action requirements The date of disability is a fact found by an Employment Tribunal on the basis of medical and other evidence. When a consultant gave a range of dates for the onset of a condition, the Employment Tribunal … Continue reading Cumbria Probation Board v Collingwood: EAT 28 May 2008

Marks and Spencer Plc v Customs and Excise: CA 14 Dec 1999

The taxpayer discovered that it had over several years made overpayments of VAT on chocolate covered biscuits because of a mistake as to the tax mutual with the defendants. Held: MandS’s challenge to section 80(4) (as infringing EU law) failed, as regards the teacakes claim, because the Becker conditions were not satisfied (Becker v Finanzamt … Continue reading Marks and Spencer Plc v Customs and Excise: CA 14 Dec 1999

Halsall Riding and Livery Centre v Revenue and Customs: VDT 17 Nov 2005

VALUE ADDED TAX – livery and stabling – tax charged and accounted for from 1988 to 1996 – later acceptance that supplies exempt – claim for recovery of overpaid output tax – VATA 1994 s 80(1) – claim made more than three years after end of last relevant accounting period – VATA s 80(4) – … Continue reading Halsall Riding and Livery Centre v Revenue and Customs: VDT 17 Nov 2005

Chichester Cinema at New Park Ltd v Revenue and Customs: VDT 21 Nov 2005

Whether the business of a cinema falls within the cultural service exemption of item 2(b) of Group 13, Schedule 9 to VAT Act 1994 – whether admission to a cinema is admission to a ‘theatrical, musical or choreographic performance’ Citations: [2005] UKVAT V19344 Links: Bailii Jurisdiction: England and Wales VAT Updated: 15 July 2022; Ref: … Continue reading Chichester Cinema at New Park Ltd v Revenue and Customs: VDT 21 Nov 2005

Haw and Another v City of Westminster Magistrates’ Court: Admn 12 Dec 2007

The defendants appealed convictions for contempt of court, on the basis of having wilfully interrupted the court. The respondent said that no appeal lay. Held: The statute was ambiguous, and ‘there can be no good reason why a person convicted under s.12 should not have a right of appeal against conviction as well as against … Continue reading Haw and Another v City of Westminster Magistrates’ Court: Admn 12 Dec 2007

Lumba (WL) v Secretary of State for The Home Department: SC 23 Mar 2011

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

Regina v Birmingham City Council, ex parte Dredger: QBD 22 Jan 1993

The local authority, operators of the market, increased the rents payable by the tenants. The tenants sought a review of the decision. Held: The act was that of a public authority and was subject to judicial review. The market stall-holders were entitled to be consulted before charges were increased. Judges: Hutchinson J Citations: [1994] 6 … Continue reading Regina v Birmingham City Council, ex parte Dredger: QBD 22 Jan 1993

McCoubrey v Ministry of Defence: CA 24 Jan 2007

The defendant appealed a decision allowing a claim to proceed more than ten years after it had been suffered. The claimant’s hearing had been damaged after an officer threw a thunderflash into his trench on an exercise. Held: The defendant’s appeal was allowed. ‘If a claimant can bring himself within section 11(4)(b), then he can … Continue reading McCoubrey v Ministry of Defence: CA 24 Jan 2007

X and Y v Persons Unknown: QBD 8 Nov 2006

The claimants sought an injunction against unknown persons who were said to have divulged confidential matters to newspapers. The order had been served on newspapers who now complained that the order was too uncertain to allow them to know how to obey it. Associated Newspapers had agreed to an undertaking, but then were served with … Continue reading X and Y v Persons Unknown: QBD 8 Nov 2006

Levey, Regina v: CACD 27 Jul 2006

The defendant appealed against his conviction of manslaughter of his baby son. He said that a family court had previously investigated the same allegations and had explicitly found itself unable to say which of himself and the mother were responsible for the death. Held: A prosecutor in a criminal a case has a broader duty … Continue reading Levey, Regina v: CACD 27 Jul 2006

Masterlease Ltd v Revenue and Customs: FTTTx 15 Jul 2010

REPAYMENT CLAIM – VAT on HP contracts – Repossession – Whether ‘output tax which was not due’ in VATA 1994 s.80(1)(a) took account of output tax not declared on sale of repossessed cars – Yes CARS – Sale of cars repossessed under HP contracts – Desupply – Some work including valeting before resale – ‘Same … Continue reading Masterlease Ltd v Revenue and Customs: FTTTx 15 Jul 2010

Desnousse v London Borough of Newham and others: CA 17 May 2006

The occupier had been granted a temporary licence by the authority under the homelessness provisions whilst it made its assessment. The assessment concluded that she had become homeless intentionally, and therefore terminated the licence and set out to evict her. She claimed that the authority had to get a court authority before so evicting her. … Continue reading Desnousse v London Borough of Newham and others: CA 17 May 2006

Haward and others v Fawcetts: HL 1 Mar 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

Meretz Investments Nv and Another v ACP Ltd and others: ChD 30 Jan 2006

The applicant challenged the exercise of a power of sale under a mortgage, saying that the mortgagee’s purposes included purposes not those under the mortgage. The parties had been involved in an attempted development of a penthouse. Held: The power was validly exercised. Provided the recovery of the sums for which the security was given … Continue reading Meretz Investments Nv and Another v ACP Ltd and others: ChD 30 Jan 2006

F2 Leisure Ltd and Another v Revenue and Customs: VDT 4 Oct 2005

VDT VAT – SECURITY – Protection of Revenue – Company Directors involved in failed companies in the same business and operating from the same address as the Appellant companies- one of the Appellant companies poor VAT compliance record – downturn in business and threat to jobs not relevant – Appellants engaged in cash business VAT … Continue reading F2 Leisure Ltd and Another v Revenue and Customs: VDT 4 Oct 2005

Hooper v Revenue and Customs: VDT 6 Oct 2005

VDT Value added tax – input tax – business purpose – whether input tax on car registration number purchased from the Driver and Vehicle Licensing Agency recoverable – Value Added Tax Act 1994, section 24 – decision on the facts – yes Citations: [2005] UKVAT V19276 Links: Bailii VAT Updated: 04 July 2022; Ref: scu.238005

Reed Leisure Ltd v Revenue and Customs: VDT 30 Nov 2005

VDT VAT – SECURITY – Protection of Revenue – company directors involved in another company which had gone into liquidation owing considerable sums in VAT – the Appellant had a poor record of VAT compliance and payment including a large VAT debt – the Appellant used its VAT revenues to ease its cash flow difficulties … Continue reading Reed Leisure Ltd v Revenue and Customs: VDT 30 Nov 2005

A and T Systems Ltd v Revenue and Customs: VDT 30 Nov 2005

VDT VAT – SECURITY- Protection of Revenue -Company Director involved in other companies which had poor records of VAT compliance – three of the companies owed considerable sums in VAT – two of which had gone into liquidation – the Appellant company in the same business as the other companies with the same trading address … Continue reading A and T Systems Ltd v Revenue and Customs: VDT 30 Nov 2005

Stephen v Revenue and Customs: VDT 28 Oct 2005

VDT ASSESSMENT -whether amount of tax due assessed to the best judgment of Customs – whether assessment excessive – appeal dismissed – VATA 1994 s73(1) Citations: [2005] UKVAT V19316 Links: Bailii Statutes: Value Added Tax Act 1994 73(1) VAT Updated: 04 July 2022; Ref: scu.238023

Pemberton and Another (T/A the Sandwich Box Plus) v Revenue and Customs: VDT 27 Oct 2005

VDT REGISTRATION – Artificial separation of two businesses – one Appellant carrying on business of a takeaway sandwich bar – Appellant and wife carrying on an outside catering business from the same premises – whether businesses artificially separated and liable to be registered for VAT as a single business – characteristics of separate businesses – … Continue reading Pemberton and Another (T/A the Sandwich Box Plus) v Revenue and Customs: VDT 27 Oct 2005

Midtown Ltd v City of London Real Property Company Ltd: ChD 20 Jan 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

University of Sussex v Commissioners of Customs and Excise: ChD 10 Oct 2001

The taxpayer had made a considered decision not to deduct certain input VAT claims against its payments made over a long period of time up to 1996. They later concluded that they should have made the deductions, and claimed them. The Commissioners asserted that the claims were now statute barred. Held: If the claim had … Continue reading University of Sussex v Commissioners of Customs and Excise: ChD 10 Oct 2001

Jane Marianne Sandhar, John Stuart Murray v Department of Transport, Environment and the Regions: CA 5 Nov 2004

The claimant’s husband died when his car skidded on hoar frost. She claimed the respondent was liable under the Act and at common law for failing to keep it safe. Held: The respondent had not assumed a general responsibility to all road users to ensure that all or any trunk roads would be salted in … Continue reading Jane Marianne Sandhar, John Stuart Murray v Department of Transport, Environment and the Regions: CA 5 Nov 2004

Scott v Metropolitan Police Commissioner; Regina v Scott: HL 20 Nov 1974

The defendant had been accused of conspiracy to produce pirate copies of films obtained by purchasing copies from cinema owners without the knowledge or consent of the copyright owners. Held: To establish a conspiracy to defraud, it was not necessary to prove a deceit by the defendant of the person who would end up being … Continue reading Scott v Metropolitan Police Commissioner; Regina v Scott: HL 20 Nov 1974

The Rank Group Plc v Revenue and Customs: UTTC 1 Apr 2019

VALUE ADDED TAX – s80 of the Value Added Tax Act 1994 – whether appellant made a valid claim under s80(1B) – the nature of set-off between input and output tax – ‘set-off’ provisions under s81(3) and s81(3A) Citations: [2019] UKUT 100 (TCC) Links: Bailii Statutes: Value Added Tax Act 1994 80 Jurisdiction: England and … Continue reading The Rank Group Plc v Revenue and Customs: UTTC 1 Apr 2019

In re McFarland: HL 29 Apr 2004

The claimant was convicted, imprisoned, and then his conviction was overturned. He sought compensation. He had pleaded guilty after being told by counsel to expect an adverse direction from the magistrate, following a meeting in private between counsel and the judge. His case had been overturned because he had been warned to expect a sentence … Continue reading In re McFarland: HL 29 Apr 2004

DFS Furniture Company Plc v Commissioners of Customs and Excise: CA 16 Mar 2004

The taxpayers said that the Commissioners’ assessment to VAT was out of time, and appealed a finding that it was not. They said that time should run from the point at which the Commissioners knew the facts upon which the assessment was based. The Commissioners argued that time could not begin to run until the … Continue reading DFS Furniture Company Plc v Commissioners of Customs and Excise: CA 16 Mar 2004

Giles, Regina (on the Application of) v Parole Board and Another: HL 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

Surrey County Council v Bredero Homes Ltd: CA 7 Apr 1993

A local authority had sold surplus land to a developer and obtained a covenant that the developer would develop the land in accordance with an existing planning permission. The sole purpose of the local authority in imposing the covenant was to enable it to share in the planning gain if, as happened, planning permission was … Continue reading Surrey County Council v Bredero Homes Ltd: CA 7 Apr 1993

Commissioners of Customs and Excise v Hartwell Plc: CA 12 Feb 2003

The taxpayers were motor traders. On agreeing a sale package with a customer, they issued to the customer a voucher worth more than the agreed trade-in value, to be used as credit against the purchase from the taxpayer. They also gave customers MOT vouchers. At first instance, the judge held that neither voucher increased VAT … Continue reading Commissioners of Customs and Excise v Hartwell Plc: CA 12 Feb 2003

In re P (a minor by his mother and litigation friend); P v National Association of Schoolmasters/Union of Women Teachers: HL 27 Feb 2003

The pupil had been excluded from school but then ordered to be re-instated. The teachers, through their union, refused to teach him claiming that he was disruptive. The claimant appealed a refusal of an injunction. The injunction had been refused on the basis that this was an employment dispute. The union had failed successfully to … Continue reading In re P (a minor by his mother and litigation friend); P v National Association of Schoolmasters/Union of Women Teachers: HL 27 Feb 2003

Regina v Rezvi: HL 24 Jan 2002

Having been convicted of theft, a confiscation order had been made against which the appellant appealed. The Court of Appeal certified a question of whether confiscation provisions under the 1988 Act were in breach of the defendant’s human rights. Are applications for confiscation orders criminal proceedings under the Convention, and if so do the assumptions … Continue reading Regina v Rezvi: HL 24 Jan 2002

Cable and Wireless plc v British Telecommunications plc: ChD 1998

The court set out the applicable legal principles in trade mark infringement. The court considered the elements necessary to establish a defence under s10(6): The primary objective of section 10(6) of the 1996 Act is to permit comparative advertising . . As long as the use of a competitor’s mark is honest, there is nothing … Continue reading Cable and Wireless plc v British Telecommunications plc: ChD 1998

Primback Ltd v Commissioners of Customs and Excise: ECJ 15 May 2001

A company made arrangements for finance for its customers to purchase products at an apparent zero rate of interest. In fact the finance company deducted an undisclosed commission before forwarding payment to the shop. The shop wanted to pay VAT only on the amount it received. It was held to be liable on the amount … Continue reading Primback Ltd v Commissioners of Customs and Excise: ECJ 15 May 2001

Abbotsley Ltd and Others v Revenue and Customs: UTTC 19 Jun 2018

VAT – whether affiliation fees paid by golf clubs to golf associations standard-rated or exempt by virtue of Value Added Tax Act 1994 Schedule 9 Group 10 Item 3 – whether exemption applied to supplies to profit-making bodies – whether supplies relating to standardised handicaps essential to sport Citations: [2018] UKUT 191 (TCC), [2018] STC … Continue reading Abbotsley Ltd and Others v Revenue and Customs: UTTC 19 Jun 2018

Midlands Co-Operative Society Ltd v Revenue and Customs: VDT 20 Jul 2005

VALUE ADDED TAX – claim for repayment of overpaid output tax – VATA 1994 s 80, VAT Regulations 1995 reg 35 – industrial and provident societies – output tax paid by one society later transferring its engagements to another – whether right to claim refund transferred – Industrial and Provident Societies Act 1965, ss 16, … Continue reading Midlands Co-Operative Society Ltd v Revenue and Customs: VDT 20 Jul 2005

Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European subsidiaries, breach of EU Treaty guarantees of freedom of establishment and of movement of capital. The court was now asked … Continue reading Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

Hibberd v Director of Public Prosecutions: Admn 27 Nov 1996

The defendant trespasser set out to stop the clearance of land for the construction of a new by-pass. He gave evidence that one or more of the tree-fellers was using a chainsaw but not wearing gloves and suggested that that raised the real possibility that he was committing an offence contrary to the 1992 Regulations … Continue reading Hibberd v Director of Public Prosecutions: Admn 27 Nov 1996

Lucy and Others v Director of Public Prosecutions: Admn 22 Nov 1996

The defendants had sought to demonstrate against the use of a quarry. On the day, the quarry had been announced to be closed. They were charged with disrupting activities at the site and aggravated trespass. Held: Even if the demonstrators had anticipated that no quarrying activities would be interrupted, it was clear that as trespassers … Continue reading Lucy and Others v Director of Public Prosecutions: Admn 22 Nov 1996

Walker v Innospec Ltd and Others: SC 12 Jul 2017

The claimant appealed against refusal of his employer’s pension scheme trustees to include as a recipient of any death benefit his male civil partner. Held: The appeal succeeded. The salary paid to Mr Walker throughout his working life was precisely the same as that which would have been paid to a heterosexual man. There was … Continue reading Walker v Innospec Ltd and Others: SC 12 Jul 2017

Regina v Somerset County Council Ex Parte Fewings and Others: CA 22 Mar 1995

The local authority had accepted the argument that stag hunting was cruel and had banned it from the land it owned in the Quantocks. The ban was challenged. Held: The ban was unlawful. The decision had been reached on moral, and not on administrative grounds. The purposes it sought to implement were not within the … Continue reading Regina v Somerset County Council Ex Parte Fewings and Others: CA 22 Mar 1995

Elias Gate Racing v Commissioners of Customs and Excise: QBD 10 Feb 1999

A reduction assessment made by the Commissioners, of the VAT due, which had made been under their powers to make such ‘according to their best judgment’, could not be challenged at the VAT Tribunal on the exercise of that best judgment. Citations: Times 28-Dec-1998, Gazette 10-Feb-1999 Statutes: Value Added Tax Act 1994 73(1) VAT Updated: … Continue reading Elias Gate Racing v Commissioners of Customs and Excise: QBD 10 Feb 1999

Prudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Another: SC 23 Jan 2013

The appellants resisted disclosure to the revenue of advice it had received. It claimed legal advice privilege (LAP), though the advice was from its accountants. Held: (Lords Sumption and Clarke dissenting) LAP applies to all communications passing between a client and its lawyers, acting in their professional capacity, in connection with the provision of legal … Continue reading Prudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Another: SC 23 Jan 2013

Regina v Carroll and Al-Hasan and Secretary of State for Home Department: Admn 16 Feb 2001

The claimants challenged the instruction that they must squat whilst undergoing a strip search in prison. A dog search had given cause to supect the presence of explosives in the wing, and the officers understood that such explosives might be hidden anally. Held: The common thread in all the cases has been the search to … Continue reading Regina v Carroll and Al-Hasan and Secretary of State for Home Department: Admn 16 Feb 2001

Robert Gordon’s College v Customs and Excise Commisssioners: HL 27 Nov 1995

Input tax was recoverable by a school sports centre management, despite the use by the school. Self supply transactions must be looked at each individually, not as a whole series. Citations: Ind Summary 18-Dec-1995, Times 27-Nov-1995 Jurisdiction: England and Wales Citing: Appeal from – Commissioners of Customs and Excise v Robert Gordon’s College ChD 6-Sep-1994 … Continue reading Robert Gordon’s College v Customs and Excise Commisssioners: HL 27 Nov 1995

Lonrho Plc and Others v Fayed and Others (No 5): CA 27 Jul 1993

Defamatory statements causing pecuniary loss may give rise to an action in tort only. The boundaries set by the tort of defamation are not to be side-stepped by allowing a claim in contract that would not succeed in defamation. A claimant cannot, by an action in conspiracy, recover damages for injury to reputation if the … Continue reading Lonrho Plc and Others v Fayed and Others (No 5): CA 27 Jul 1993

Associated Provincial Picture Houses Ltd v Wednesbury Corporation: CA 10 Nov 1947

Administrative Discretion to be Used Reasonably The applicant challenged the manner of decision making as to the conditions which had been attached to its licence to open the cinema on Sundays. It had not been allowed to admit children under 15 years of age. The statute provided no appeal procedure, and the applicant sought a … Continue reading Associated Provincial Picture Houses Ltd v Wednesbury Corporation: CA 10 Nov 1947