References: [1897] SLR 35 – 242
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612548 br>
References: [1897] SLR 35 – 242
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612548 br>
References: [1897] SLR 35 – 637
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612540 br>
References: [1897] SLR 35 – 51
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612536 br>
References: [1897] SLR 35 – 144
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612554 br>
References: [1897] SLR 35 – 129
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612544 br>
References: [1897] SLR 35 – 254
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612549 br>
References: [1897] SLR 35 – 140
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612542 br>
References: [1897] SLR 35 – 174
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612553 br>
References: [1897] SLR 35 – 304
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612552 br>
References: [1897] SLR 35 – 117
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612545 br>
References: [1897] SLR 35 – 93
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612525 br>
References: [1897] SLR 35 – 62
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612534 br>
References: [1897] SLR 35 – 1
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612515 br>
References: [1897] SLR 35 – 20
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612520 br>
References: [1897] SLR 35 – 23
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612516 br>
References: [1897] SLR 35 – 3
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612514 br>
References: [1897] SLR 35 – 42
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612521 br>
References: [1897] SLR 35 – 72
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612528 br>
References: [1897] SLR 35 – 14
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612519 br>
References: [1897] SLR 35 – 97
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612530 br>
References: [1897] SLR 35 – 18
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612517 br>
References: [1897] SLR 35 – 67
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612523 br>
References: [1897] SLR 35 – 48
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612529 br>
References: [1897] SLR 35 – 78
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612524 br>
References: [1897] SLR 35 – 44
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612518 br>
References: [1897] SLR 35 – 634 – 1
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612532 br>
References: [1897] SLR 35 – 75
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612533 br>
References: [1897] SLR 35 – 96
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612527 br>
References: [1897] SLR 35 – 16
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612522 br>
References: [1897] SLR 35 – 178
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612526 br>
References: [1897] SLR 35 – 12
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612508 br>
References: [1897] SLR 34 – 865
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612495 br>
References: [1897] SLR 34 – 779
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612500 br>
References: [1897] SLR 34 – 815
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612511 br>
References: [1897] SLR 35 – 4
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612513 br>
References: [1897] SLR 34 – 798
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612493 br>
References: [1897] SLR 34 – 762
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612504 br>
References: [1897] SLR 34 – 809
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612494 br>
References: [1897] SLR 35 – 340
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612512 br>
References: [1897] SLR 34 – 844
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612506 br>
References: [1897] SLR 34 – 780
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612497 br>
References: [1897] SLR 34 – 756
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612501 br>
References: [1897] SLR 34 – 867 – 1
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612499 br>
References: [1897] SLR 34 – 821
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612503 br>
References: [1897] SLR 35 – 26
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612509 br>
References: [1897] SLR 34 – 786
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612496 br>
References: [1897] SLR 34 – 817
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612502 br>
References: [1897] SLR 34 – 823
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612505 br>
References: [1897] SLR 34 – 781
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612507 br>
References: [1897] SLR 34 – 857
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612498 br>
References: [1897] SLR 34 – 818
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612481 br>
References: [1897] SLR 34 – 714
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612479 br>
References: [1897] SLR 34 – 828
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612491 br>
References: [1897] SLR 34 – 810
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612492 br>
References: [1897] SLR 34 – 699
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612480 br>
References: [1897] SLR 34 – 702
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612473 br>
References: [1897] SLR 34 – 709
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612472 br>
References: [1897] SLR 34 – 768
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612486 br>
References: [1897] SLR 34 – 863
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612484 br>
References: [1897] SLR 34 – 805
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612485 br>
References: [1897] SLR 34 – 811
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612488 br>
References: [1897] SLR 34 – 655
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612476 br>
References: [1897] SLR 34 – 867
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612487 br>
References: [1897] SLR 34 – 692
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612477 br>
References: [1897] SLR 34 – 660
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612474 br>
References: [1897] SLR 34 – 838
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612482 br>
References: [1897] SLR 34 – 791
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612490 br>
References: [1897] SLR 34 – 790
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612489 br>
References: [1897] SLR 34 – 704
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612478 br>
References: [1897] SLR 34 – 742
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612470 br>
References: [1897] SLR 34 – 735
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612466 br>
References: [1897] SLR 34 – 746
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612471 br>
References: [1897] SLR 34 – 683
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612469 br>
References: [1897] SLR 34 – 752
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612467 br>
References: [1897] SLR 34 – 737
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612464 br>
References: [1897] SLR 34 – 707
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612468 br>
References: [1897] SLR 34 – 753
Links: Bailii
Jurisdiction: Scotland
Last Update: 21 November 2020; Ref: scu.612465 br>
(High Court of Australia) Mason J discussed the concept of the personal duty which Lord Wright expounded in Wilson and said that it made it impossible to draw a convincing distinction between the delegation of performance of the employer’s duty to an employee and delegation to an independent contractor. As Mason J said: ‘On the hypothesis that the duty is personal or incapable of delegation, the employer is liable for its negligent performance, whether the performance be that of an employee or that of an independent contractor’ and as to the existence of a non-delegable duty: ‘when we look to the classes of case in which the existence of a non-delegable duty has been recognised, it appears that there is some element in the relationship between the parties that makes it appropriate to impose on the defendant a duty to ensure that reasonable care and skill is taken for the safety of the persons to whom the duty is owed . . The element in the relationship between the parties which generates a special responsibility or duty to see that care is taken may be found in one or more of several circumstances. The hospital undertakes the care, supervision and control of patients who are in special need of care. The school authority undertakes like special responsibilities in relation to the children whom it accepts into its care. If the invitor be subject to a special duty, it is because he assumes a particular responsibility in relation to the safety of his premises and the safety of his invitee by inviting him to enter them . . In these situations the special duty arises because the person on whom it is imposed has undertaken the care, supervision or control of the person or property of another or is so placed in relation to that person or his property as to assume a particular responsibility for his or its safety, in circumstances where the person affected might reasonably expect that due care will be exercised.’
References: [1984] HCA 61, (1984) 154 CLR 672, (1984) 55 ALR 225, (1984) 58 ALJR 531, (1984) Aust Torts Reports 80-311
Links: Austlii
Judges: Mason J
Jurisdiction: Australia
This case cites:
This case is cited by:
These lists may be incomplete.
Last Update: 25 October 2020; Ref: scu.378397 br>
The claimant’s father a member of the armed forces had been posted to Germany, and his wife, A’s mother had gone with him. A had been born in Germany, but suffered injury at birth through the negligence of the doctor’s appointed by the defendant English hospital.
Held: Declarations that the defendant and the English hospitals with the duty of appointment of the German doctors were responsible were refused, and that action lay in Germany. The duty to make such an appointment was particular to the Armed Forces, but was limited to the exercise of due care in selection, and did not extend to a duty in respect of the treatment itself. The duty was not non-delegable.
References: Times 16-May-2003, Gazette 03-Jul-2003
Judges: Bell J
Jurisdiction: England and Wales
This case cites:
This case is cited by:
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Last Update: 25 October 2020; Ref: scu.182364 br>
When arranging with the plaintiff company to obtain a loan for the defendant V stipulated that he should be paid half the procuration fee which the defendant would be charged for the company’s services. The company knew that V was to receive from the defendant a share of the profits on the resale of property to be purchased with the money lent, and that he was acting as agent for the defendant, but they had no dishonest intention to cause him to persuade the defendant to accept and the rate of commission demanded or to urge the defendant to act disadvantageously to his own interest. Neither V nor the company informed the defendant of the payment to V.
Held: for the purposes of the civil law a bribe meant nothing more than the payment of a secret commission, and proof of a corrupt motive on the part of the payer was unnecessary; once it was established that one party to a contract that made a secret payment to the agent of the other party the law would presume that he had acted corruptly, that the agent had been influenced by the payment to the detriment of his principal, and that the principal had suffered damage at least to the amount of the bribe; in the present case the payment by the plaintiffs to V constituted a bribe and it’s amount was recoverable by the defendant from the plaintiffs as damages or money had and received.
The court discussed difficulties in defining what is a bribe, Slade J said: ‘Sometimes the words ‘secret commission’ are used, sometimes ‘surreptitious payment’, and sometimes ‘bribe’. For the purposes of the civil law a bribe means the payment of a secret commission, which only means (i) that the person making the payment makes it to the agent of the other person with whom he is dealing; (ii) that he makes it to that person knowing that that person is acting as the agent of the other person with whom he is dealing; and (iii) that he fails to disclose to the other person with whom he is dealing that he has made that payment to the person whom he know to be the other person’s agent. Those three are the only elements necessary to constitute the payment of a secret commission or bribe for civil purposes.’ and ‘Yes, but earlier the learned judge has said that if a gift be made to a confidential agent with a view to inducing him, it is a bribe, and, therefore, in using the later language and referring to the bribes the learned judge is in effect saying: ‘I am using these later presumptions in cases where a bribe has been established and I have already defined a bribe as being only something which has been established as being paid with a certain motive.’ That, of course, would tear up the whole of the learned judge’s observation because he says lower down that the courts will not receive evidence as to what is the motive of the person making the payment. The motive will be conclusively inferred against him.’
References: [1949] 2 All ER 573, 93 Sol Jo 577
Judges: Slade J
This case cites:
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Last Update: 25 October 2020; Ref: scu.194862 br>
The claimant parents each carried a gene making any child they bore liable to suffer a serious condition. On a pregnancy the mother’s blood was sent for testing to the defendants who sent it on to the second defendants. The condition was missed, despite doubts about the adequate of the sample, and the pregnancy continued. The child was born with the disease. The court had found negligence and apportioned the damages.
Held: The court had fallen into error in not accepting the expert descriptions of normal good practice. The testing hospital was able to assume the adequacy of the sample unless informed of this by the testing agency. The hospital laboratory carried none of the liability.
Dyson LJ said that any departure from the general rule as to the liability of an employer for the acts of others had to be justified on policy grounds. If the position were to be otherwise, there was a danger that the general rule would become the exception rather than the rule, and that is not the law.
References: [2009] EWCA Civ 1203, (2010) 11 BMLR 131, [2010] PIQR P7, [2010] Med LR 1
Links: Bailii
Judges: Sedley, Dyson, Smith LJJ
Jurisdiction: England and Wales
This case cites:
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Last Update: 25 October 2020; Ref: scu.377910 br>
A workman had been killed through the overturning of the miners’ cage, the engineman having failed to stop the ascending cage at the platform and having allowed it to be sent with great force up against the scaffolding. An allegation was made that there had been no safe system of working.
Held: After dealing with the maxim ‘respondeat superior’, Lord Cranworth said: ‘But do the same principles apply to the case of a workman injured by the want of care of a fellow-workman engaged together in the same work? I think not. When the workman contracts to do work of any particular sort, he knows, or ought to know, to what risks he is exposing himself; he knows, if such be the nature of the risk, that want of care on the part of a fellow-workman may be injurious or fatal to him, and that against such want of care his employer cannot by possibility protect him. If such want of care should occur, and evil is the result, he cannot say that he does not know whether the master or the servant was to blame. He knows that the blame was wholly that of the servant. He cannot say the master need not have engaged in the work at all, for he was party to its being undertaken.’ The law on this point should be the same in Scotland as in England.
References: (1858) 3 Macqu 265
Judges: Lord Cranworth
Jurisdiction: Scotland
This case is cited by:
These lists may be incomplete.
Last Update: 25 October 2020; Ref: scu.379553 br>
The claimant was employed as a milk truck driver. He was issued with a pair of boots capped to protect his feet from impact. In a snowstorm, and against company advice, he sough to dig himself out. The boots leaked and he suffered frostbite. He claimed for the injury, saying that under the regulations, since the boots were protective equipment, and as a result of a fault he was injured, the company was liable.
Held: The injury suffered was not of the kind from which the boots were designed to give protection. The regulations gave effect to the Directive which was intended to protect against perceived risks. By a majority the House held that any special duty to the claimant under the Regulations extended to the risks against which the protection was provided.
Lord Hoffmann said: ‘The purpose of PPE is, therefore, as a last resort after collective protection or methods of work organisation, to avoid or limit risks’
References: [2004] UKHL 31, Times 02-Jul-2004, [2004] ICR 975, [2004] IRLR 817, [2004] 4 All ER 221
Links: Bailii, House of Lords
Judges: Lord Nicholls of Birkenhead, Lord Hoffmann, Lord Lord Hope of Craighead, Lord Walker of Gestingthorpe, Baroness Hale of Richmond
Statutes: Personal Protective Equipment at Work Regulations 1992 (SI 1992/2966) 7(1), Personal Protective Equipment Directive (89/656/EEC)
Jurisdiction: England and Wales
This case cites:
This case is cited by:
These lists may be incomplete.
Last Update: 25 October 2020; Ref: scu.198540 br>
Lord Wright coined the term ‘statutory negligence’. He affirmed the need for ‘damage’ as an essential element of actionable negligence, saying: ‘In strict legal analysis, negligence means more than heedless or careless conduct, whether in omission or commission; it properly connotes the complex concept of duty, breach, and damage thereby suffered by the person to whom the duty was owing: on all this the liability depends.’
References: [1933] UKHL 4, 1934 SLT 114, [1934] AC 1, 1933 SC (HL) 64
Links: Bailii
Judges: Lord Wright
Jurisdiction: Scotland
This case is cited by:
These lists may be incomplete.
Last Update: 25 October 2020; Ref: scu.190005 br>
References: [1949] UKHL 3, [1949] 1 All ER 1068, 1949 SLT 230, [1949] AC 462, 65 TLR 354, [1949] LJR 1190, 1949 SC (HL) 90
Links: Bailii
Jurisdiction: Scotland
Last Update: 25 October 2020; Ref: scu.279708 br>
The court considered the liability of the claimant for injury claims by former members of the Post Office at the date of the transfer.
Held: The obligations had been transferred: ‘section 10(2) of the Act, if read according to both its natural meaning and with a purposive approach, refers to all liabilities without limitation and does not exclude liabilities in respect of former employees of the Post Office whose employment had ceased prior to 30 September 1981.’
References: [2010] EWHC 8 (QB)
Links: Bailii
Judges: Edwards-Stuart J
Statutes: British Telecommunications Act 1981 10(2)
This case cites:
These lists may be incomplete.
Last Update: 25 October 2020; Ref: scu.392552 br>
The deceased had executed his will in which he was described as a widow, whereas in fact he had recently re-married. He was elderly and physically and mentally infirm. A relative alleged that the most recent marriage had been invalid for his lack of capacity.
Held: Pleadings in the ealier proceedings had not raised the issue of capacity, and the claimant was therefore now not estopped from asserting incapacity.
References: [1954] P 89, [1953] 2 All ER 408, [1953] 97 Sol Jo 491
Jurisdiction: England and Wales
This case is cited by:
These lists may be incomplete.
Last Update: 25 October 2020; Ref: scu.223062 br>
EXCISE DUTY – restoration of seized excise goods and conditional restoration of motor vehicle – whether the goods were for personal or commercial use – commercial use but selling at above cost price to family and cost price to friends – Appellant knew what he was doing wrong – the non-restoration and conditional restoration proportionate to the Appellant’s contravention – yes – did the conditional restoration of the vehicle create exceptional hardship – no – was the decision not to restore the excise goods and offer conditional restoration of the vehicle reasonable – yes – appeal dismissed
References: [2004] UKVAT-Excise E00686
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.271732 br>
References: [1857] EngR 951, (1857) 3 CB NS 596, (1857) 140 ER 875
Links: Commonlii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.290697 br>
Inheritance Tax – Exempt transfers and relief – Agricultural property relief – Farm owned by deceased and let to family farming partnership – Deceased as partner lived in bungalow on the farm until ill-health required him to move to care home – Deceased made occasional visits to bungalow and his possessions remained in it until his death – Whether throughout the seven year period ending with his death the bungalow was occupied by the deceased or another for the purposes of agriculture – No – IHTA 1984 section 117(b). Appeal allowed.
References: [2011] UKUT 506 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.462888 br>
INCOME TAX – Interest – Life Insurance Policy – Extra payment – Presumed death of missing life assured – Insurer satisfied of death as at particular date – Extra payment in respect of period starting with that date until date of payment of sum assured – Whether extra payment interest – Yes — Whether next of kin ‘entitled’ to the income – No – Whether next of kin taxable under s.59(1) of ICTA 1988 – No .
References: [2012] UKUT 206 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.462885 br>
CUSTOMS DUTIES – tariff classification under Combined Nomenclature – high speed camera – whether ‘digital camera’ under subheading 8525 80 30 or ‘video camera recorders – only able to record sound and images taken by the television camera’ under subheading 8525 80 91 – camera properly classified as ‘digital camera – appeal dismissed.
References: [2012] UKUT 275 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.466682 br>
Whether charges made by a non-profit-making golf club to persons who do not qualify as members are subject to Value Added Tax at the standard rate or exempt altogether. Interpretation of Articles 132 (1) (m), 133 (d) and 134 of the Principal VAT Directive. Appeal by HMRC against decision of First-tier Tribunal. Reference to the European Court of Justice.
References: [2012] UKUT 272 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.466679 br>
VAT – 13th Directive – Refund of tax to non-EU claimant – Whether VAT would be input tax of claimant were it a taxable person in the UK – Whether evidence supports claim – Yes – Decision of First-tier Tribunal set aside – Decision reversed in favour of claimant; EC 13th Directive (86/560 EEC) and VAT Regs 1995 (SI 1995/2518) reg 186
References: [2011] UKUT 240 (TCC), [2011] STI 1944, [2011] BVC 1643, [2011] STC 1614
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.441767 br>
PENSIONS REGULATOR – Contribution notice – Authority of the Tribunal – Appropriate action – Reference by Scheme Trustees as party affected – Whether any determination to take regulatory action against individual shareholder in employer company – Whether Tribunal’s direction to Regulator to issue a contribution notice after expiration of six year limitation period is ‘appropriate action for the Regulator to take’ – Pensions (Northern Ireland) Order 2005 Articles 91(2)(d) and (e) and (3) and 97(4) PENSIONS REGULATOR – Applications to strike out – Allegations not made in determination of Panel – Allegations rejected by Panel – Allegations never put to Panel – Application to bar Regulator from relying on series of acts – Pensions (NI) Order 2005 Art 34 – Trib Procedure (UT) Rules 2008 Sch 3 p4′
References: [2012] UKUT B24 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.466668 br>
References: [2012] UKICO FS50455838
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.530109 br>
INCOME TAX – appeal against closure notices with amended self-assessment returns – whether amendments fair – whether appellant established from his evidence that assessments should be reduced or set aside – whether First-tier Tribunal erred in law by failing to take proper account in reaching its decision to dismiss the appellant’s appeal of evidence before it as to appellant’s allowable expenditure – First-tier Tribunal’s decision reasonable having regard to evidence – appeal dismissed.
References: [2012] UKUT 338 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.468855 br>
References: [2012] UKICO FS50409217
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.529498 br>
(From Federal Supreme Court of the West Indies) A claim was made for possessory title to a strip of land, based upon acts of cultivation, the cutting of timber, wood and grass, fishing and growing rice. The trial judge disallowed the claim to a possessory title. The Federal Supreme Court reversed him. They took the view that the respondents had made what was, for persons of their means and class, normal user of the land.
Held: The precise nature of the acts and rights required to amount to possession varies with the nature of the land and all the circumstances. Lord Wilberforce said: ‘The learned judge . . applied his mind correctly to the question whether the respondents had proved ‘sole and undisturbed possession user and enjoyment’ of the disputed strip. As the Federal Supreme Court itself stated, these words convey the same meaning as possession to the exclusion of the true owner. The learned judge gave recognition to the fact that what constitutes possession, adequate to establish a prescriptive claim, may depend upon the physical characteristics of the land. On the other hand, he was, in their Lordships’ view, correct in regarding such acts as cutting timber and grass from time to time as not sufficient to prove the sole possession which is required . . The respondents had, in [the view of the Federal Supreme Court], proved that they had made what was for persons of their means and class normal user of the land . . This does not appear to be a correct approach to the evidence. Admitting the utility of the respondents’ operations, and that they did what was normal for small peasant farmers, this still does not establish a sufficient degree of sole possession and user to satisfy the Ordinance, or carry the matter beyond a user which remains consistent with the possession of the true owner.’
References: [1967] AC 665
Judges: Lord Wilberforce
Jurisdiction: Commonwealth
This case is cited by:
These lists may be incomplete.
Last Update: 25 October 2020; Ref: scu.179830 br>
The court heard appeals from rulings under the 2004 Act.
Held: In section 1, the hunting of a wild mammal did not include the search for an animal with a view to flushing it from cover. As to the exemptions, the operation of the 1980 Act and 2004 Act together meant that the evidential burden of raising the possibility of an exemption applying lay with the defendant, but once that was discharged, the legal burden of disproving the exemption lay with the prosecution. Orders were made accordingly.
References: [2009] EWHC 105 (Admin), Times 17-Feb-2009, (2009) 173 JP 169, [2010] 1 QB 224, [2009] 3 All ER 726, [2010] 2 WLR 497
Links: Bailii
Judges: Sir Anthony May, President and Mr Justice Maddison
Statutes: Hunting Act 2004, Magistrates Courts Act 1980 101
Jurisdiction: England and Wales
This case cites:
These lists may be incomplete.
Last Update: 25 October 2020; Ref: scu.282623 br>