Search Results for: Finance Act 1994

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Pusinskas (T/A Sigito Ekspreso Transportas) v The Director of Border Revenue: FTTTx 13 Feb 2017

(Excise Duty Hydrocarbon Oil – (See Also Excise Restoration of Vehicle) : Restoration of Vehicle)- Road fuel duty. Fuel purchased abroad. Restoration. No issue estoppel or res judicata arising from deemed forfeiture. E. U. principle and U.K. common law principle of proportionality applicable to restoration decisions. Section 16 Finance Act 1994 – Review Decision is … Continue reading Pusinskas (T/A Sigito Ekspreso Transportas) v The Director of Border Revenue: FTTTx 13 Feb 2017

Mozer v Revenue and Customs (Procedure : Other): FTTTx 13 Dec 2021

Refusal to permit making of late appeal. Applicant sought to appeal – under section 16 Finance Act 1994 – a decision under section 152(b) Customs and Excise Management Act 1979 refusing to restore vehicle seized under section 139(1) of that act as being liable to forfeiture under section 141(1)(a) of the act. Whether document sent … Continue reading Mozer v Revenue and Customs (Procedure : Other): FTTTx 13 Dec 2021

Elder v Revenue and Customs (Excise Duty Tobacco : Other): FTTTx 9 Oct 2018

EXCISE and CUSTOMS DUTY – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – disclosure – no – minimal co-operation – appeal dismissed Citations: [2018] UKFTT 588 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Elder v Revenue and Customs (Excise Duty Tobacco : Other): FTTTx 9 Oct 2018

Khalid v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 23 Nov 2018

Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed Citations: [2018] UKFTT 688 (TC) Links: Bailii Jurisdiction: … Continue reading Khalid v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 23 Nov 2018

Raczkowski v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 14 Nov 2018

Excise and Customs Duty – importation of tobacco products – appeal against an assessment for Excise duty pursuant to s 12(1A) of Finance Act 1994 and Civil Evasion Penalties pursuant to Schedule 41 Finance Act 2008 – Regulation 13 of the Excise Goods (Holding Movement and Duty Point ) Regulations 2010 – meaning of ‘Holding’ … Continue reading Raczkowski v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 14 Nov 2018

Iqbal v Revenue and Customs: FTTTx 12 Oct 2016

FTTTx Excise Duty Tobacco : Hand Rolling – Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed … Continue reading Iqbal v Revenue and Customs: FTTTx 12 Oct 2016

Mahmud v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 28 Sep 2016

FTTTx Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed [2016] UKFTT 662 (TC) Bailii England and … Continue reading Mahmud v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 28 Sep 2016

Samia Zaheer v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 18 May 2016

FTTTx Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties-s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed [2016] UKFTT 347 TC Bailii Finance Act 2003 25(1) … Continue reading Samia Zaheer v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 18 May 2016

Rashid v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 17 May 2016

FTTTx Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed [2016] UKFTT 334 TC Bailii England and … Continue reading Rashid v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 17 May 2016

Bazrriz v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 5 May 2016

FTTTx EXCISE DUTY – penalties – Finance Act 1994, section 8 and Finance Act 2003, section 25 – importing cigarettes without payment of duty – dishonestly seeking to evade duty – appeal dismissed [2016] UKFTT 307 TC Bailii inance Act 1994 8, inance Act 2003 25 England and Wales Customs and Excise Updated: 16 January … Continue reading Bazrriz v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 5 May 2016

Littler v The Director of Border Revenue (Excise Duty Restoration of Goods (See Also Excise Appeal) : Other): FTTTx 15 Feb 2016

FTTTx EXCISE – refusal to restore knives – appeal against the refusal of a request to carry out a late statutory review – Section 14A of the Finance Act 1994 – 55 days late – alleged non-receipt of the decision – finding of fact that the decision had been received – appeal dismissed [2016] UKFTT … Continue reading Littler v The Director of Border Revenue (Excise Duty Restoration of Goods (See Also Excise Appeal) : Other): FTTTx 15 Feb 2016

European Brand Trading Ltd v HM Revenue and Customs: CA 16 Feb 2016

‘Where excise duty should have been paid on imported goods, but has not been, those goods are liable to forfeiture under the Customs and Excise Management Act 1979 (‘the 1979 Act’). Where goods are liable to forfeiture HMRC has power to seize or detain them. Once goods have been seized or detained, the owner of … Continue reading European Brand Trading Ltd v HM Revenue and Customs: CA 16 Feb 2016

Ahmed v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 23 Jul 2015

FTTTx Customs duty and Excise duty – civil evasion penalty – importation of cigarettes without declaration or payment of duty – Finance Act 2003 s 25 and Finance Act 1994 s 8 – whether appellant guilty of dishonest evasion – held burden of proof not discharged – appeal allowed [2015] UKFTT 372 (TC) Bailii England … Continue reading Ahmed v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 23 Jul 2015

Young v The Home Office: FTTTx 23 Mar 2015

FTTTx Restoration appeal – Claim by appellant for restoration of suitcase and contents – Whether Tribunal has jurisdiction to hear appeal – No evidence of seizure that could engage Customs and Excise Management Act 1979 and/or Finance Act 1994 – Not within jurisdiction of Tribunal – Appeal struck out under rule 8 of the Tribunal … Continue reading Young v The Home Office: FTTTx 23 Mar 2015

RCM Worldwide Trading Ltd v Revenue and Customs: FTTTx 13 Mar 2015

FTTTx Excise Duty – warehouse – application for registration as an owner of goods under the Warehouse Keepers and Owners of Goods Regulation 1999 (‘WOWGR’) – whether decision of HMRC could reasonably have been arrived at – jurisdiction of Tribunal – appropriate remedy under section 16(4) Finance Act 1994 – appeal refused [2015] UKFTT 118 … Continue reading RCM Worldwide Trading Ltd v Revenue and Customs: FTTTx 13 Mar 2015

Sunman v Director of Border Revenue: FTTTx 12 Dec 2014

FTTTx Excise Duty – importation of tobacco products – concealment – seizure and confiscation of tobacco – CEMA 1979 – excise duty assessment under Finance Act 1994 s 12 (1A) – no valid grounds of appeal presented – appeal disallowed. [2014] UKFTT 1096 (TC) Bailii England and Wales Customs and Excise Updated: 24 December 2021; … Continue reading Sunman v Director of Border Revenue: FTTTx 12 Dec 2014

McAreavey v Director of Border Revenue: FTTTx 12 Dec 2014

FTTTx Excise Duty – importation of tobacco products – concealment – seizure and confiscation of tobacco – CEMA 1979 – excise duty assessment under Finance Act 1994 s 12 (1A) – no valid grounds of appeal presented – appeal disallowed. [2014] UKFTT 1095 (TC) Bailii England and Wales Customs and Excise Updated: 24 December 2021; … Continue reading McAreavey v Director of Border Revenue: FTTTx 12 Dec 2014

Ahmed v The Director of Border Revenue: FTTTx 10 Sep 2014

FTTTx FORFEITURE – Border Force offering to restore car for 30% of value – vehicle used to smuggle Class A drugs – whether decision unreasonable – unreasonably favourable to appellant – appeal dismissed – Border Force directed to review its policies [2014] UKFTT 880 (TC) Bailii Finance Act 1994 16(4) England and Wales Customs and … Continue reading Ahmed v The Director of Border Revenue: FTTTx 10 Sep 2014

Standera v Revenue and Customs: FTTTx 2 Jan 2019

Excise Duty Tobacco : Hand Rolling – Excise and Customs Duty – importation of tobacco products – appeal against an assessment for excise duty pursuant to s 12(1A) of Finance Act 1994 and Civil Evasion Penalties pursuant to Schedule 41 of Finance Act 2008 – whether dishonesty – yes – whether allowances given to reduce … Continue reading Standera v Revenue and Customs: FTTTx 2 Jan 2019

Cabinet Office (Decision Notice): ICO 8 May 2012

ICO The complainant has requested copies of the drafting papers (i.e. instructions to Parliamentary Counsel and correspondence with Parliamentary Counsel) regarding specific provisions within the Finance Act 1994 and the Finance Act 2008. The Cabinet Office withheld the information on the basis of the legal professional privilege exemption (section 42) and the government policy exemption … Continue reading Cabinet Office (Decision Notice): ICO 8 May 2012

Commissioners of Customs and Excise v Anglo German Breweries Limited: ChD 29 Nov 2002

The respondents appealed against imposition of assessments for the diversion of alcohol products from bonded warehouses without payment of duties. Pretence had been made of deliveries abroad, but the goods were later diverted. The company was insolvent even without the impositions, but sought to delay the winding up to resolve its appeal against the impositions. … Continue reading Commissioners of Customs and Excise v Anglo German Breweries Limited: ChD 29 Nov 2002

French v Revenue and Customs: FTTTx 1 Nov 2021

Customs and Excise Civil Evasion Penalty – Finance Act 1994 section 8 and the Finance Act 2003 section 25(1) -‘Was the Appellant dishonest – yes – Were the penalties and deductions correctly calculated – Yes -‘Reasonable Excuse or Special Circumstances – No – APPEAL DISMISSED [2021] UKFTT 401 (TC) Bailii England and Wales Customs and … Continue reading French v Revenue and Customs: FTTTx 1 Nov 2021

Standfast Corporate Underwriters Ltd v Revenue and Customs: FTTTx 12 Feb 2014

FTTTx Corporation tax – corporate underwriter at Lloyd’s – application of anti-loss buying restriction in s227A Finance Act 1994 – taxpayer owned by consortium during period of ‘group-relief continuity condition’ in s227A(5), subsequently acquired as wholly-owned subsidiary of one of the consortium members – then seeking to surrender in later period, by way of group … Continue reading Standfast Corporate Underwriters Ltd v Revenue and Customs: FTTTx 12 Feb 2014

HMRC v Europlus Trading Ltd FTC/38/2012: UTTC 1 Mar 2013

UTTC Excise Duty – reclaim of excise duty on exportation of beer – appeal from the FTT’s decision that HMRC had breached European law and the supplier’s human rights by undertaking extended verification of its claim for drawback of excise duty on beer warehoused for export – the effect of the FTT’s finding that the … Continue reading HMRC v Europlus Trading Ltd FTC/38/2012: UTTC 1 Mar 2013

Davidson v Revenue and Customs; Excs 25 Jul 2008

References: [2008] UKVAT-Excise E01127 Links: Bailii Ratio: VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION … Continue reading Davidson v Revenue and Customs; Excs 25 Jul 2008

Malinowski v Revenue and Customs; Excs 7 Apr 2008

References: [2008] UKVAT-Excise E01105 Links: Bailii Excs EXCISE DUTY – seizure of cigarettes and vehicle – Appellant claimed that the vehicle belonged to him and that he was unaware of the conduct of the driver – refusal to restore the vehicle – Appellant appealed under Finance Act 1994 s 16(4) – Appellant decided at the … Continue reading Malinowski v Revenue and Customs; Excs 7 Apr 2008

HMRC v Europlus Trading Ltd FTC/38/2012; UTTC 1 Mar 2013

References: [2013] UKUT 108 (TCC) Links: Bailii UTTC Excise Duty – reclaim of excise duty on exportation of beer – appeal from the FTT’s decision that HMRC had breached European law and the supplier’s human rights by undertaking extended verification of its claim for drawback of excise duty on beer warehoused for export – the … Continue reading HMRC v Europlus Trading Ltd FTC/38/2012; UTTC 1 Mar 2013

Hendy v Customs and Excise; Excs 11 Jan 2002

References: [2002] UKVAT-Excise E00212 Links: Bailii RESTORATION REFUSAL – Vehicle – Appellant disabled – Importing cigarettes and tobacco 5 times guideline – Heavy smoker – Part to be reimbursed by family – Larger quantity allowed through 7 weeks earlier – Little detail recorded but Notice 1 served – Disability not regarded as relevant by Review … Continue reading Hendy v Customs and Excise; Excs 11 Jan 2002

McCullim and others v Customs and Excise; Excs 7 Feb 2005

References: [2005] UKVAT-Excise E00845 Links: Bailii Coram: Brice Ch Excs EXCISE DUTY – refusal to restore excise goods including 18 kilograms of hand rolling tobacco and 24,860 cigarettes imported by the three Appellants – the Appellants claimed that the goods were not liable to forfeiture and proceedings were commenced in the magistrates court – those … Continue reading McCullim and others v Customs and Excise; Excs 7 Feb 2005

Aggeliki Charis Compania Maritima SA v Pagnan SpA – The Angelic Grace: CA 1995

On the charterers’ orders the Angelic Grace was required to tie up alongside another vessel which they owned. Whilst unloading the weather turned and the vessels collided. Each blamed the other and the owners claimed a salvage. The court considered the clause ‘all disputes from time to time arising out of this contract shall . … Continue reading Aggeliki Charis Compania Maritima SA v Pagnan SpA – The Angelic Grace: CA 1995

Lowick Rose Llp v Swynson Ltd and Another: SC 11 Apr 2017

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

Qolaminejite v Revenue and Customs (Income Tax/Value Added Tax – Undeclared Trading Income): FTTTx 2 Dec 2019

INCOME TAX/VALUE ADDED TAX – whether Appellant had undeclared trading income – time limit for issuing discovery assessment – whether Appellant’s VAT returns were inaccurate – whether Appellant liable for penalty for failure to file self-assessment tax returns – s 93 Taxes Management Act 1970 – whether Appellant’s conduct dishonest/deliberate – s 60 Value Added … Continue reading Qolaminejite v Revenue and Customs (Income Tax/Value Added Tax – Undeclared Trading Income): FTTTx 2 Dec 2019

Albacruz (Cargo Owners) v Albazero ‘The Albazero’: HL 1977

The House was asked as to the extent to which a consignor can claim damages against a carrier in circumstances where the consignor did not retain either property or risk. To the general principle that a person cannot recover substantial damages for breach of contract where he himself has suffered no loss by reason of … Continue reading Albacruz (Cargo Owners) v Albazero ‘The Albazero’: HL 1977

Barrett (HM Inspector of Taxes) v Royal London Mutual Insurance Society Ltd: CA 12 Jun 2003

The question arising was whether paragraph 55(2) of Schedule 8 to the Finance Act 1995, a reinsurance treaty entered into on 25 November 1994 by the taxpayer reinsurer with a non-resident cedant is, by virtue of the fact that policies of life assurance ceded by that treaty were issued before 1 November 1994, within the … Continue reading Barrett (HM Inspector of Taxes) v Royal London Mutual Insurance Society Ltd: CA 12 Jun 2003

Linden Gardens Trust Ltd v Lenesta Sludge Disposals Ltd and Others; St. Martins Property Corporation Ltd v Sir Robert McAlpine: HL 8 Dec 1993

A contractor had done defective work in breach of a building contract with the developer but the loss was suffered by a third party who had by then purchased the development. The developer recovered the loss suffered by the purchaser. Held: The benefit of a contract may be assigned to a third party without the … Continue reading Linden Gardens Trust Ltd v Lenesta Sludge Disposals Ltd and Others; St. Martins Property Corporation Ltd v Sir Robert McAlpine: HL 8 Dec 1993

Robin St John Sellers v Revenue and Customs (VAT – Default Surcharges): FTTTx 26 Jan 2021

VAT – Default Surcharges – Section 59(7) and 71 VAT Act 1994 – INCOME TAX — late filing and late payment penalties – paragraphs 23 and 16 of Schedules 55 and 56 to the Finance Act 2009 – forty-one penalties between 2007 and 2017 – issue: reasonable excuse – CEC v Steptoe, Perrin v HMRC … Continue reading Robin St John Sellers v Revenue and Customs (VAT – Default Surcharges): FTTTx 26 Jan 2021

Sharon’s Bakery (Europe) Ltd v Axa Insurance UK Plc and Another: ComC 9 Feb 2011

The insurers refused a claim for fire damage alleging that the insured had created a false invoice for use as evidence of title in a separate transaction when seeking finance. Judges: Blair J Citations: [2011] EWHC 210 (Comm) Links: Bailii Jurisdiction: England and Wales Citing: Cited – Pan Atlantic Insurance Co Ltd and Another v … Continue reading Sharon’s Bakery (Europe) Ltd v Axa Insurance UK Plc and Another: ComC 9 Feb 2011

Starlight Shipping Co v Allianz Marine and Aviation Versicherungs Ag and Others: CA 20 Dec 2012

The Alexander T, owned by the appellant and insured by the respondents was a total loss. The insurers resisted payment, the appellant came to allege improperly, and the parties had settled the claim on full payment under a Tomlin Order. The owners later began proceedings in Greece claiming what the defendants said were the same … Continue reading Starlight Shipping Co v Allianz Marine and Aviation Versicherungs Ag and Others: CA 20 Dec 2012

Abraham and Another v Thompson and Another: CA 24 Jul 1997

The plaintiffs appealed an order that they should disclose who if any had funded their case. The case concerned failed business ventures in Portugal. Citations: [1997] EWCA Civ 2179 Jurisdiction: England and Wales Citing: Appeal from – Abraham and Another v Thompson and Others ChD 12-May-1997 The court may issue a stay of proceedings pending … Continue reading Abraham and Another v Thompson and Another: CA 24 Jul 1997

CTN Cash and Carry v Gallaher: CA 15 Feb 1993

The buyer paid a sum demanded by the seller who threatened otherwise to withdraw the credit facilities it provided to the buyer. The sum was not in fact due, but the demand had been made honestly. The buyer said the agreement was voidable for duress. Held: Duress was not available when the action threatened was … Continue reading CTN Cash and Carry v Gallaher: CA 15 Feb 1993

Continental Bank Na v Aeakos Compania Naviera Sa and Others: CA 26 Nov 1993

The Bank was entitled to an injunction in the UK, by virtue of the jurisdiction given in their agreement, even though it was not the UK court which was first seised of the matter. Steyn LJ said: ‘. . a claim for damages for breach of contract would be a relatively ineffective remedy. An injunction … Continue reading Continental Bank Na v Aeakos Compania Naviera Sa and Others: CA 26 Nov 1993

Weir and others v Secretary of State for Transport and Another: ChD 14 Oct 2005

The claimants were shareholders in Railtrack. They complained that the respondent had abused his position to place the company into receivership so as to avoid paying them compensation on a repurchase of the shares. Mr Byers was accused of ‘targeted malice.’ They also complained of an interference with their possessions. Held: The claim failed. The … Continue reading Weir and others v Secretary of State for Transport and Another: ChD 14 Oct 2005

Criterion Properties Plc v Stratford UK Properties and others: CA 18 Dec 2002

The parties came together in a limited partnership to develop property. The appeal was against a refusal to grant summary judgment on a claim that one party had been induced to enter the contract by a fraudulent misrepresentation. Held: In this case, the defendant knew of the unlawful activity, and had no arguable defence, and … Continue reading Criterion Properties Plc v Stratford UK Properties and others: CA 18 Dec 2002

Sodexho Ltd v Gibbons: EAT 14 Jul 2005

EAT Deposit ordered. Order lost in post due to the Claimant putting wrong post-code on ET1. Review. Distinguishing Judgments from Orders. Strike-out. Extending time. Judges: His Honour Peter Clark Citations: [2005] UKEAT 0318 – 05 – 2907, UKEAT/0319/05/TM, UKEAT/0318/05/TM, [2005] ICR 1647, UKEAT/0320/05/TM, [2005] IRLR 836 Links: Bailii, EATn Statutes: Employment Tribunal Rules 2004 20(1) … Continue reading Sodexho Ltd v Gibbons: EAT 14 Jul 2005

Da Costa and Co (a Firm) and Collins v Thames Magistrates Court and H M Commissioners of Customs and Excise: QBD 25 Jan 2002

The claimant sought to challenge search warrants issued by the respondents. The warrants were criticised as being too widely drawn, and in breach of the 1984 Act. Criticism was also made of the implementation of the searches, in the use of excess numbers of officers, and the taking of images of hard disks, thus acquiring … Continue reading Da Costa and Co (a Firm) and Collins v Thames Magistrates Court and H M Commissioners of Customs and Excise: QBD 25 Jan 2002

Reyes v Al-Malki and Another: SC 18 Oct 2017

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

Motorola Credit Corporation v Uzan and others (No 2): CA 12 Jun 2003

World-wide freezing orders had been made under the 1982 Act. The defendants were members of a Turkish family with substantial business interests in the telecommunications industry. In breach of orders made in the US some defendants had sought to hide their assets. They had failed to respond as required to orders to disclose their assest, … Continue reading Motorola Credit Corporation v Uzan and others (No 2): CA 12 Jun 2003

Paddick v Associated Newspapers Ltd: QBD 10 Dec 2003

The defendant sought disclosure of full statements used by the claimant . Extracts only had been supplied, and he said they contained private and confidential material. Held: The application failed. The claimant had stated that the balance of the material did not relate to the case, and in the absence of evidence to the contrary … Continue reading Paddick v Associated Newspapers Ltd: QBD 10 Dec 2003

Barber v Guardian Royal Exchange Assurance Group: ECJ 17 May 1990

Europa The benefits paid by an employer to a worker on the latter’s redundancy constitute a form of pay to which the worker is entitled in respect of his employment, which is paid to him upon termination of the employment relationship, which facilitates his adjustment to the new circumstances resulting from the loss of his … Continue reading Barber v Guardian Royal Exchange Assurance Group: ECJ 17 May 1990

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

Alfred Mcalpine Construction Limited v Panatown Limited: HL 17 Feb 2000

A main contractor who was building not on his own land, would only be free to claim damages from a sub-contractor for defects in the building where the actual owner of the land would not also have had a remedy. Here, the land owner was able to sue under a deed of covenant entered into … Continue reading Alfred Mcalpine Construction Limited v Panatown Limited: HL 17 Feb 2000

Nichols v Universal Pictures Co: 1930

(US Second Circuit) The judge discussed the difficulty in copyright cases in drawing the line between the taking of general concepts and copying in an infringing manner: ‘Upon any work, and especially upon a play, a great number of patterns of increasing generality will fit equally well, as more and more of the incident is … Continue reading Nichols v Universal Pictures Co: 1930

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

Nova Productions Ltd v Mazooma Games Ltd and others: CA 14 Mar 2007

The defendant appealed against a finding of copyright infringement in a computer game. Held: The appeal failed. The court must identify the artistic work relied upon and then decide whether it has been reproduced by copying of the work as a whole or of any substantial part of it. ”Graphic work’ is defined as including … Continue reading Nova Productions Ltd v Mazooma Games Ltd and others: CA 14 Mar 2007

Islamic Republic of Pakistan v Zardari and others: ComC 6 Oct 2006

The claimant alleged that the defendants had funded the purchase of various properties by secret and unlawful commissions taken by them whilst in power in Pakistan. They sought to recover the proceeds. They now sought permission to serve proceedings on the defendant companies abroad, outside a Lugano Convention country. Held: The claim should proced. ‘There … Continue reading Islamic Republic of Pakistan v Zardari and others: ComC 6 Oct 2006

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

Fulham Leisure Holdings Ltd v Nicholson Graham and Jones: ChD 14 Feb 2006

The defendant solicitors were being sued for professional negligence. The claimants had taken legal advice after termination of the retainer which led to the present action, and sought to rely upon part of counsel’s opinion. The defendants sought full disclosure of the papers relating to the advice. Held: The court would order further limited disclosure … Continue reading Fulham Leisure Holdings Ltd v Nicholson Graham and Jones: ChD 14 Feb 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

HM Revenue and Customs v Salaried Persons Postal Loans Ltd: ChD 7 Apr 2006

The company had ceased trading, but rental income was still generated from its former premises. The Revenue sought to include the receipt in calculations of whether the company was entitled to a small company corporation tax rate. The Revenue appealed the special commissioner’s decision that it was not a business income. Held: The appeal failed. … Continue reading HM Revenue and Customs v Salaried Persons Postal Loans Ltd: ChD 7 Apr 2006

National Provident Institution v Customs and Excise: VDT 18 Feb 2005

VDT VALUE ADDED TAX – input tax -Appellant made exempt supplies of finance (the sale of securities) outside the member states with a right to recovery of input tax (specified supplies) as well as taxable and exempt supplies – no goods or services supplied to the Appellant were used exclusively in making specified supplies – … Continue reading National Provident Institution v Customs and Excise: VDT 18 Feb 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

Courts Plc v Customs and Excise: CA 17 Nov 2004

Citations: [2004] EWCA Civ 1527 Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales Citing: Cited – Primback Ltd v Commissioners of Customs and Excise CA 30-Apr-1996 A retailer giving a discount was liable for Vat only on the discounted finance price, not on the full retail price. . . Lists of … Continue reading Courts Plc v Customs and Excise: CA 17 Nov 2004

Navitaire Inc v Easyjet Airline Co and Another: ChD 30 Jul 2004

The claimant alleged infringement of its copyright in a software system which dealt with airline reservations. It was not said that any code had been copied, but merely that an express requirement of the defendant ordering the system was that it should appear similar to the claimant’s system; it should have its look and feel. … Continue reading Navitaire Inc v Easyjet Airline Co and Another: ChD 30 Jul 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

Barrett (HM Inspector of Taxes) v Royal London Mutual Insurance Society Ltd: ChD 5 Jul 2002

Paragraph 57(2) of Schedule 8 to the Finance Act 1995, which provides that section 442A of the Taxes Act 1998 ‘does not apply in relation to the reinsurance of a policy or contract where the policy or contract was made, and the reinsurance arrangement effected, before 29 November 1994’, provided an indication that the opening … Continue reading Barrett (HM Inspector of Taxes) v Royal London Mutual Insurance Society Ltd: ChD 5 Jul 2002

The United States of America v Nolan: SC 21 Oct 2015

Mrs Nolan had been employed at a US airbase. When it closed, and she was made redundant, she complained that the appellant had not consulted properly on the redundancies. The US denied that it had responsibility to consult, and now appealed. Held: The appeal failed (Lord Carnworth dissenting). That the exact situation might not have … Continue reading The United States of America v Nolan: SC 21 Oct 2015

National Car Parks Ltd v Baird (Valuation Officer) and Another: CA 22 Jul 2004

The claimant appealed against valuations by the defendants. They complained that the statute imposed a duty on them to alter the rating lists to accpord with agreements as to their value. Held: The statute imposed no time scale for the defendants to implement the changes. What time was proper therefore required the court to look … Continue reading National Car Parks Ltd v Baird (Valuation Officer) and Another: CA 22 Jul 2004

Bookit Ltd v Customs and Excise: VDT 28 May 2004

VDT EXEMPT SUPPLIES – Finance – Credit and debit cards – Appellant accepting remote cinema bookings for Odeon – Customers paying by card – Appellant charged 50 pence per ticket to customers – Extent of services to customers – Whether card handling services exempt – Whether any dealing with money – Whether intermediary services supplied … Continue reading Bookit Ltd v Customs and Excise: VDT 28 May 2004

Taylor v Rive Droite Music Ltd: ChD 6 Jul 2004

The claimant music producer and songwriter had entered into a publishers agreement with the defendant, agreeing to work for it. He now sought to be free to work for another company. The factual background was unclear, and the contract documentation self contradictory as to its term. Held: The court had first to try to read … Continue reading Taylor v Rive Droite Music Ltd: ChD 6 Jul 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

Williams v Central Bank of Nigeria: QBD 24 Jan 2012

The claimant asserted involvement by the defendant bank in a fraud perpetrated against him. Jurisdiction had already been admitted for one trust , and now the claimant sought to add two further claims. Held: ‘None of the gateways to English jurisdiction in CPR PD 6B paragraph 3.1 expressly permit a putative claimant to pursue a … Continue reading Williams v Central Bank of Nigeria: QBD 24 Jan 2012

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

Goker (Ali) v NSW Bank: CA 23 May 1990

In the case of a hire purchase agreement, the court has a power to grant relief from forfeiture, but will not normally exercise that power unless there is no real prejudice to the owner of the goods. Citations: Times 23-May-1990 Jurisdiction: England and Wales Citing: Cited – Chandless-Chandless v Nicholson 1942 Relief from forfeiture. . … Continue reading Goker (Ali) v NSW Bank: CA 23 May 1990

Banque Worms v Owners of the Ship Or Vessel Maule and others: PC 24 Feb 1997

(Hong Kong) The ship-owners challenged the arrest of the ship under a mortgage in favour of the bank. They said no instalment was due. Held: The plaintiffs were not obliged to give notice accelerating repayment of the loan before exercising their express power of sale under that clause. It follows that the writ, though defective … Continue reading Banque Worms v Owners of the Ship Or Vessel Maule and others: PC 24 Feb 1997

Regina v Lewes Crown Court and Chief Constable of Sussex Police ex parte Nigel Weller and Co: Admn 12 May 1999

The applicant sought judicial review of a decision to grant a search warrant in respect of his offices, saying that the material covered was protected by legal privilege. The warrant had been unavailable under section 8 because of the privilege, and so the police had applied to a circuit judge under section 9. Held: The … Continue reading Regina v Lewes Crown Court and Chief Constable of Sussex Police ex parte Nigel Weller and Co: Admn 12 May 1999

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

CIBC Mortgages Plc v Pitt and Another: HL 21 Oct 1993

Mrs Pitt resisted an order for possession of the house saying that she had signed the mortgage only after misrepresentations by and the undue infuence of her husband who was acting as the bank’s agent. Held: A bank was not put on enquiry as to the existence of undue influence only because a loan was … Continue reading CIBC Mortgages Plc v Pitt and Another: HL 21 Oct 1993

Insurance Corporation of Channel Islands Limited and Another v Royal Hotel Limited and others (No 2): 1998

The court was asked whether insurers could avoid a policy by reason of the creation by one of the insured hotel’s directors of false invoices intended to create a more favourable picture of the hotel’s trading performance if it became desirable to show its accounts to its bankers. No actual use of the invoices had … Continue reading Insurance Corporation of Channel Islands Limited and Another v Royal Hotel Limited and others (No 2): 1998

Condliffe v Hislop and Another: CA 3 Nov 1995

The plaintiff, a bankrupt, pursued libel proceedings. He was being financed by his mother who had limited resources. She undertook to pay any order for costs, but the Master ordered a stay under the inherent jurisdiction of the court to prevent abuse of process unless the plaintiff provided security. The plaintiff appealed and the mother … Continue reading Condliffe v Hislop and Another: CA 3 Nov 1995

Abraham and Another v Thompson and Others: ChD 12 May 1997

The court may issue a stay of proceedings pending disclosure of the source of funding of an action, without there needing to be any suggestion of champerty or other illegality. The first plaintiff was ordered to disclose to the 5th and 6th defendants on affidavit whether any, and if so what, third party or parties … Continue reading Abraham and Another v Thompson and Others: ChD 12 May 1997

Primback Ltd v Commissioners of Customs and Excise: CA 30 Apr 1996

A retailer giving a discount was liable for Vat only on the discounted finance price, not on the full retail price. Citations: Times 30-Apr-1996, [1996] STC 757 Jurisdiction: England and Wales Citing: Appeal from – Primback Ltd v Customs and Excise Commissioners QBD 12-Sep-1994 An undisclosed discount for interest free credit given by a retailer … Continue reading Primback Ltd v Commissioners of Customs and Excise: CA 30 Apr 1996

Silven Properties Limited, Chart Enterprises Incorporated v Royal Bank of Scotland Plc, Vooght, Harris: CA 21 Oct 2003

The claimants sought damages from mortgagees who had sold their charged properties as receivers. They said they had failed to sell at a proper value. They asked whether the express appointment in the mortgage of receivers as agents of the mortgagor leads to the assumption by receivers who accept such appointment of responsibilities and duties … Continue reading Silven Properties Limited, Chart Enterprises Incorporated v Royal Bank of Scotland Plc, Vooght, Harris: CA 21 Oct 2003

Pan Atlantic Insurance Co Ltd and Another v Pine Top Insurance Co Ltd: CA 1993

Steyn LJ said that ‘avoidance for non-disclosure is the remedy provided by law because the risk presented is different from the true risk. But for the non-disclosure the prudent underwriter would have appreciated that it was a different . . risk’ Judges: Steyn L Citations: [1993] 1 Lloyd’s Rep 49 Jurisdiction: England and Wales Cited … Continue reading Pan Atlantic Insurance Co Ltd and Another v Pine Top Insurance Co Ltd: CA 1993

Jones v Ministry of Interior for the Kingdom of Saudi Arabia and others: HL 14 Jun 2006

The claimants said that they had been tortured by Saudi police when arrested on false charges. They sought damages, and appealed against an order denying jurisdiction over the defendants. They said that the allegation of torture allowed an exception to state immunity. Held: The Kingdom’s appeal succeeded. The protection of state immunity was essentially a … Continue reading Jones v Ministry of Interior for the Kingdom of Saudi Arabia and others: HL 14 Jun 2006

Regina on the Application of Davies (No 2) v HM Deputy Coroner for Birmingham: CA 27 Feb 2004

The claimant appealed against a costs order. She had previously appealed against an order of the High Court on her application for judicial review of the inquest held by the respondent. Held: The coroner, and others in a similar position should not generally be expected to pay the costs of an appeal against an order … Continue reading Regina on the Application of Davies (No 2) v HM Deputy Coroner for Birmingham: CA 27 Feb 2004