(Interim Judgment) The respondent asylum seekers had been rescued in the Mediterranean and taken to an RAF base in Akrotiri on Cyprus, a sovereign base area. The court was now asked whether they were entitled, or should be permitted, to be resettled . .
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 claimant sought to make arrangements with a view to collecting substantial arrears of tax due to South Africa. The revenue said that it had that power by virtue of the double taxation treaty with South Aftrica. The company replied that the liabilities arose for years prior to the Convention embodied in the Regulations, andtat … Continue reading Revenue and Customs and Another v Ben Nevis (Holdings) Ltd and Others: ChD 20 Jul 2012
ECHR Grand Chamber – Article 5-1 Lawful arrest or detention Internment in Iraq under Third and Fourth Geneva Conventions: no violation Article 1 Jurisdiction of states Responsibility of states Territorial jurisdiction in relation to detention of Iraqi national by coalition of armed forces in Iraq Facts – In March 2003 a coalition of armed forces … Continue reading Hassan v The United Kingdom (LS): ECHR 16 Sep 2014
The Court was asked whether a person may recover damages for discomfort and injury to feelings caused by a breach of the 2007 Regulations, which implement EC Regulation No. 1107/2006. The disabled passenger claimant alleged failure by the defendant air carrier to make reasonable efforts to provide his seating needs. Held: Such a claim was … Continue reading Stott v Thomas Cook Tour Operators Ltd: SC 5 Mar 2014
INCOME TAX – preliminary issue – section 15 ITTOIA 2005 – performance of duties of employed diver in UK waters treated as the carrying on of a trade in the UK – respondent resident in South Africa – whether income taxable as employment income under . .
INCOME TAX – preliminary issue – section 15 ITTOIA 2005 – performance of duties of employed diver in UK waters treated as the carrying on of a trade in the UK – appellant resident in South Africa – whether income taxable as employment income under . .
The taxpayer, a diver resident in South Africa had undertaken engagements within UK waters and now disputed his liability to Income Tax using a deeming provision in section 5 of the 2005 Act being self employed.
Held: HMRC’s appeal succeeded. . .
The plaintiff, on arriving at the airport found that his luggage had been lost. The defendant denied liability saying he had not notified his claim within the requisite period.
Held: Elementary justice requires that the rules by which the . .
