Tenants served notices under the Act requiring information about the disposal of the freehold. The landlords objected that the notices were invalid in failing to give the tenants’ addresses as required under the Act. Held: The addresses were known or readily available to the landlord, and the notices were not invalid. The court could consider … Continue reading M25 Group Limited v Tudor and others: CA 4 Dec 2003
The defendant challenged the claimant’s right to possession under a legal charge. She appealed a finding that she had not established the undue influence of her husband, a solicitor. Held: A lender who received a voidable security was entitled to invoke the right of subrogation in the same way, and to the same extent, as … Continue reading UCB Group Ltd v Hedworth: CA 4 Dec 2003
The parties entered into agreements licensing the exclusive distribution of encrypted television channels within Turkey. A clause provided a calculation of damages for a breach amounting to the balance of licence fees due, and other penalties, including the return of proprietary rights. On a breach the licensors sought to enforce the contract. On an application … Continue reading Cine Bes Filmcilik Ve Yapimcilik and Another v United International Pictures and Others: CA 21 Nov 2003
The defendant denied that it had copied the plaintiff’s designs. Held: There was sufficient evidence of copying. It was wrong to dissect a work, but rather the court should look at the matter as a whole. Judges: Lawrence Collins QC Citations: [1998] EWHC Patents 349, [1998] FSR 803 Links: Bailii Jurisdiction: England and Wales Citing: … Continue reading Designers Guild Limited v Russell Williams (Textiles) Limited: PatC 14 Jan 1998
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
(Bengal) The appellant sought to claim a substantial inheritance. From many years before it had been thought that he had been buried after dying of syphilis. He claimed he had been resuscitated, taken away and brought up by sanyasi. His identity appeared to be subsequently accepted. The committee could not reverse a finding of fact … Continue reading Srimati Bibhabati Devi v Kumar Ramendra Narayan Roy and Others: PC 30 Jul 1946
The governors of a voluntary controlled school were not the ratable occupiers of it, but rather the local education authority were. The devolution of a limited range of financial responsibility by the Education Act 1996 did not transfer the occupation or control of the schools. Judges: Roch, Sedley LJJ, Lord Lloyd of Berwick Citations: Gazette … Continue reading Kent County Council v Ashford Borough Council and others: CA 28 Jul 1999
The district auditor had issued a certificate under the 1982 Act surcharging the appellant councillors in the sum of 106,103, pounds being the amount of a loss incurred or deficiency caused, as the auditor found, by their wilful misconduct. Held: An aggrieved objector to local government spending should pursue his rights under the Act and … Continue reading Lloyd v McMahon: HL 12 Mar 1987
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
Gilliatt The court heard three separate appeals from decisions of SENTs where parents wished their autistic children to attend the Boston Higashi School, USA which involved a residential placement. Fees to attend this establishment exceeded andpound;50,000 a year. The court held that there was no duty on the LEA or the SENT under the Education … Continue reading Robert Duhaney White v London Borough of Ealing and Special Educational Needs Tribunal: Admn 8 Jul 1997
FTTTX Landfill tax – payment where tax not due – claim for repayment or tax credit – Finance Act 1996 ss51, 54 and Sch 5 para 14 – Landfill Tax Regulations 1996 regs. 14, 20 and 21 – appeal dismissed Citations: [2012] UKFTT 66 (TC) Links: Bailii Statutes: Landfill Tax Regulations 1996 Jurisdiction: England and … Continue reading Harley v Revenue and Customs: FTTTx 20 Jan 2012
Finance Act 1996 Schedule 9 paragraph 13 – whether loans made by the Appellant had an unallowable purpose – equity exchanged for shareholder debt – tax advantage main or one of main purposes- appeal dismissed Citations: [2012] UKFTT 104 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 22 May 2022; Ref: scu.451946
The House considered the need when assessing community care provision to include considerations of the cost and resources for care. The case concerned a question about the relevance of cost and arose in the context of a duty to make certain arrangements where a local authority is satisfied this is ‘necessary’ in order to meet … Continue reading Regina v Gloucestershire County Council and Another, Ex Parte Barry: HL 21 Mar 1997
The plaintiffs, with the leave of the court, had obtained garnishee and charging orders nisi against the debtor 11 and a half years after they had obtained a consent judgment. Held: An application by the judgment debtor to set aside the orders on the ground that they were statute barred under section 24(1) should be … Continue reading Lowsley and Another v Forbes (Trading As I E Design Services): HL 29 Jul 1998
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
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
The bank customers, now appellants, redeemed a mortgage over their property, and the property was transferred to family members, who in turn borrowed from the same lender. A bank employee simply changed the name on the mortgage. This was ineffective to give the bank a charge, and the bank obtained a remedy through the law … Continue reading Bank of Cyprus UK Ltd v Menelaou: SC 4 Nov 2015
Car hire companies who pursued actions in motorists’ names to recover the costs of hiring a replacement vehicle after an accident, from negligent drivers, were not acting in a champertous and unlawful manner. Lord Mustill said: ‘there exists in practical terms a gap in the remedies available to the motorist, from which the errant driver, … Continue reading Giles v Thompson, Devlin v Baslington (Conjoined Appeals): HL 1 Jun 1993
Charitable Company- Directors’ Status and Duties A married couple set up a charitable foundation to assist children in developing countries. When the marriage failed an attempt was made to establish a second foundation with funds from the first, as part of W leaving the Trust. Court approval was obtained, but the court ordered the remaining … Continue reading Lehtimaki and Others v Cooper: SC 29 Jul 2020
The liquidators of Bilta had brought proceedings against former directors and the appellant alleging that they were party to an unlawful means conspiracy which had damaged the company by engaging in a carousel fraud with carbon credits. On the pleaded facts, Mr Chopra and Mr Nazir were the directing organ of Bilta under its constitution. … Continue reading Jetivia Sa and Another v Bilta (UK) Ltd and Others: SC 22 Apr 2015
Minister was not an employee The claimant asserted unfair dismissal. The Conference said that as an ordained minister she was not an employee, and was outwith the jurisdiction of such a claim. Held: The Conference’s appeal succeeded (Baroness Hale dissenting). The essence of the arrangement between the Conference and a minister lay in the constitution … Continue reading Methodist Conference v Preston: SC 15 May 2013
The claimants sought damages alleging torture by the respondent whilst held in custody in Saudi Arabia. Held: Although the state enjoyed freedom from action, where the acts were ones of torture, and action could proceed against state officials involved personally. The court had been correct to reject the claim against the state. Despite other developments, … Continue reading Jones v Ministry of Interior Al-Mamlaka Al-Arabiya As Saudiya Kingdom of Saudi Arabia) and Another: CA 28 Oct 2004
This appeal arises in the context of the regime which permits wholesale trading in alcoholic drinks and other dutiable goods which are held in, or moved between, excise warehouses without giving rise to an ‘excise duty point’ and thus attracting liability for excise duty. Held: (i) The High Court has jurisdiction to grant an injunction … Continue reading CC and C Ltd v Revenue and Customs: CA 19 Dec 2014
Temporary approval pending appeal was preferred The company challenged refusal of fit and proper approval for registration as wholesaler of duty paid alcohol. Held: The appeals were allowed in part. HMRC, having once concluded that the applicant was not fit and proper was not free to approve them pending their appeal. Better was a temporary … Continue reading ABC Ltd and Another v HM Revenue and Customs: CA 7 Jul 2017
The wholesalers sought approval from the respondent for the wholesale supply of duty-paid alcohol. Approval was refused, but the parties sought a means of allowing a temporary approval pending determination by the FTT. The two questions considered were: (1) What power does HMRC have to permit a person to carry on trading pending the determination … Continue reading OWD Ltd (T/A Birmingham Cash and Carry) and Another v Revenue and Customs: SC 19 Jun 2019
The court reconsidered the law relating to penalty clauses in contracts. The first appeal, Cavendish Square Holding BV v Talal El Makdessi, raised the issue in relation to two clauses in a substantial commercial contract. The second appeal, ParkingEye Ltd v Beavis, raised the issue at a consumer level, with a separate issue under the … Continue reading Cavendish Square Holding Bv v Talal El Makdessi; ParkingEye Ltd v Beavis: SC 4 Nov 2015
The parties disputed the continued existence of rights to use a toilet. The servient owner sought to establish an estoppel. Held: The appeal failed. Judges: Gloster VP CA, Lewison LJJ Citations: [2017] EWCA Civ 1390 Links: Bailii Jurisdiction: England and Wales Citing: Cited – Routestone Ltd v Minories Finance ChD 1996 A receiver’s management duties … Continue reading Watt v Dignan and Others: CA 5 Oct 2017
EAT TRANSFER OF UNDERTAKINGS – Varying terms of employment TRANSFER OF UNDERTAKINGS – Dismissal/automatically unfair dismissal REDUNDANCY – Definition Within the Xerox group of companies the work of a Finance Accounting Team was transferred from a UK company in Wakefield to a Philippines company and then taken offshore to Manila. It was agreed that there … Continue reading Xerox Business Services Philippines Inc Ltd v Zeb (Transfer of Undertakings): EAT 24 Jul 2017
The defendants appealed orders requiring them to produce evidence for use in the courts in the US. Held: It was the pleasure and duty of British courts to respond positively to a letter of request. Public interest required that a court should have before it all the evidence it required to fulfil its task. Unless … Continue reading United States of America v Philip Morris Inc and Others and British American Tobacco (Investments) Ltd: CA 23 Mar 2004
Refusal of ;lay representation in Commercial Court Judges: Mr Justice David Steel Citations: [2008] EWHC 1433 (Comm), [2009] Lloyd’s Rep IR 119 Links: Bailii Statutes: Courts and Legal Services Act 1990 27, Admiralty and Commercial Court Guide Jurisdiction: England and Wales Citing: Cited – D v S (Rights of Audience); In re and Application by … Continue reading Harris and others v The Society of Lloyd’s: ComC 1 Jul 2008
Banker’s Liability for Negligent Reference The appellants were advertising agents. They were liable themselves for advertising space taken for a client, and had sought a financial reference from the defendant bankers to the client. The reference was negligent, but the bankers denied any assumption of a duty of care to a third party when purely … Continue reading Hedley Byrne and Co Ltd v Heller and Partners Ltd: HL 28 May 1963
In Smith, the lender instructed a valuer who knew that the buyer and mortgagee were likely to rely on his valuation alone. The valuer said his terms excluded responsibility. The mortgagor had paid an inspection fee to the building society and received a copy of the report, and relying on it, had bought the house. … Continue reading Smith v Eric S Bush, a firm etc: HL 20 Apr 1989
Rehearing/Review – Little Difference on Appeal The appellant asked the Court to reverse a decision on the facts reached in the lower court. Held: The appeal failed (Majority decision). The court’s approach should be the same whether the case was dealt with as a rehearing or as a review. Tanfern was limited to appeals from … Continue reading Assicurazioni Generali Spa v Arab Insurance Group (BSC): CA 13 Nov 2002
An Indian Airlines Airbus A-320 crashed at Bangalore airport after an internal Indian flight. The plaintiff passengers lived in England. Proceedings began in Bangalore against the airline and the airport authority. The natural forum was the Bangalore court in India and there were proceedings on foot there. The Patels and other English passengers, however, having … Continue reading Airbus Industrie G I E v Patel and Others: HL 2 Apr 1999
This appeal concerns the assessment of liability to corporation tax under the code for taxing ‘loan relationships’ of companies in Chapter II of Part IV of the Finance Act 1996 The Chancellor (Sir Terence Etherton), Patten, Sales LJJ [2016] EWCA Civ 782 Bailii England and Wales Corporation Tax Updated: 20 January 2022; Ref: scu.567825
EAT Unlawful Deduction From Wages – Unauthorised deduction of wages – section 13 Employment Rights Act 1996 The Claimant claimed he had been entitled to full pay for 12 months’ sick leave. That contention was founded upon his case that the Respondent had entered into a binding service agreement with him (as its Managing Director) … Continue reading Arley Homes North West Ltd v Cosgrave: EAT 14 Apr 2016
In the course of the insolvent administration of the bank, substantial additional sums were received. Parties appealed against some orders made on the application to court for directions as to what was to be done with the surplus. Held: The Court considered the so called waterfall of distributions made on liquidation which proved to be … Continue reading LB Holdings Intermediate 2 Ltd, The Joint Administrators of v Lehman Brothers International (Europe), The Joint Administrators of and Others: SC 17 May 2017
Wives had charged the family homes to secure their husband’s business borrowings, and now resisted possession orders, claiming undue influence. Held: Undue influence is an equitable protection created to undo the effect of excess influence of one person over the will of another, though it should not always be presumed to arise from the existence … Continue reading Royal Bank of Scotland v Etridge (No 2); Barclays Bank plc v Harris; Midland Bank plc v Wallace, etc: HL 11 Oct 2001
FTTTx Income Tax/Corporation Tax : Profits – Corporation tax – loan relationships- transfer of contingent debt asset – no profit recognised in accounts – s 84 Finance Act 1996 – ‘fairly represents’ profits – whether accepted accounting method – impact of override in s 84 – held – taxpayer’s accounts GAAP compliant – no alternative … Continue reading GDF Suez Teeside Ltd (Formerly Teeside Power Ltd) v Revenue and Customs: FTTTx 11 Aug 2015
In each case the local authority sought to recover possession of its own land. In the Lambeth case, they asserted this right as against an overstaying former tenant, and in the Leeds case as against gypsies. In each case the occupiers said that the recovery of possession interfered with their right respect for their family … Continue reading Kay and Another v London Borough of Lambeth and others; Leeds City Council v Price and others and others: HL 8 Mar 2006
Short issue as to the requirements for valid ‘service’ of a completion notice so as to bring a newly completed building within liability for non-domestic rates. The notice had been served by email where no statutory authority existed for this. Held: The LA’s appeal succeeded. ‘Against the background of the detailed scheme established by or … Continue reading UKI (Kingsway) Ltd v Westminster City Council: SC 17 Dec 2018
Procedure – appeal against closure notice – reliance on grounds for amendment not stated in closure notice – Tower McCashback considered Corporation tax – loan relationships – application of paragraph 13 Sch9 FA 1996 to debit arising under para19A [2014] UKUT 454 (TCC) Bailii Finance Act 1996 England and Wales Citing: Appeal From – Fidex … Continue reading Fidex Limited v Revenue and Customs: UTTC 13 Nov 2014
EAT Victimisation Discrimination : Protected Disclosure – DISABILITY DISCRIMINATION PROTECTED DISCLOSURE – section 43B Employment Rights Act 1996 Inadequate findings of fact by the ET as to what had actually been said by the Claimant and, if not a protected disclosure, why. Ultimately, however, the ET’s clear findings of fact as to the reason for … Continue reading Johnson v Mitie Asset Management Ltd: EAT 18 Jul 2014
Former HL decision in Siebe Gorman overruled The company had become insolvent. The bank had a debenture and claimed that its charge over the book debts had become a fixed charge. The preferential creditors said that the charge was a floating charge and that they took priority. Held: The appeal was allowed. The debenture, although … Continue reading National Westminster Bank plc v Spectrum Plus Limited and others: HL 30 Jun 2005
The former bankrupt resisted sale of his property by the trustee, saying that enforcement was barred by limitation. He and his wife bought the property in early 1988, and he was made bankrupt in October 1988. He was dischaged from bankruptcy in October 1991. In December 1990 the court answered an application for the sale … Continue reading Gotham v Doodes: CA 25 Jul 2006
The taxpayer challenged rejection of his claim for a loss relief arising from a ‘relevant discounted security’ within the meaning of Schedule 13 to the Finance Act 1996. Held: It would only be such if, taking the security as at the time of its issue, the amount payable on maturity, or on any redemption before … Continue reading Pike v HM Revenue and Customs: CA 20 Jun 2014
EAT JURISDICTIONAL POINTS – Worker, employee or neither Extended definition of ‘worker’ etc for the purposes of Part IVA Employment Rights Act 1996 – approach to section 43K(1)(a)(i) (‘worker’) and section 43K(2)(a) (’employer’). In construing these provisions, it was relevant to have regard to the fact that section 43K was explicitly introduced for the purpose … Continue reading Keppel Seghers UK Ltd v Hinds: EAT 20 Jun 2014
The child had special educational needs. The parents wanted him to attend a particular independent residential school. The Council wanted to finance his attendance at a less expensive school. Lord Dyson MR, Pitchford, Rafferty LJJ [2014] EWCA Civ 398, [2014] WLR(D) 152 Bailii Education Act 1996 9 England and Wales Education Updated: 02 December 2021; … Continue reading Haining v Warrington Borough Council: CA 2 Apr 2014
Standard Conract – Wide Exclusions, Apply 1977 Act The claimant had acquired a computer system from the defendant, which had failed. It was admitted that the contract had been broken, and the court set out to decide the issue of damages. Held: Even though Wang had been ready to amend one or two of its … Continue reading Pegler Ltd v Wang (UK) Ltd: TCC 25 Feb 2000
The appellants had agreed for the sale of his company by way of a share sale agreement. The price to be paid was to vary accoriding to the operating profits. A large part of the price reflected goodwill. The agreement contained a clause providing that if a seller became a defaulting shareholder he would not … Continue reading El Makdessi v Cavendish Square Holdings Bv and Another: CA 26 Nov 2013
Gilt repo – purchase and resale of gilts – interest paid to interim holder not required to be paid to original holder but recognised in repurchase price – application of paragraph 15 Schedule 9 FA 96 – related transaction – effect of section 737A to 737C and 730A TA 88 – effect of section 97 … Continue reading DCC Holdings (UK) Ltd v Revenue and Customs: SCIT 8 May 2007
The claimant had been dismissed from his post as chair of archeology after criticism of his marking practices. Though a report vindicated him, the respondent continued with disciplinary procedures. He claimed unfair dismissal. The EAT had allowed the university’s appeal saying that the found repudiatory breach had been remedied before the resignation. The University now … Continue reading Buckland v Bournemouth University Higher Education Corporation: CA 24 Feb 2010
Orders were placed for the construction of ships. They were not delivered. The buyer, the defendant, cancelled the orders. The defendants sought the loss of profit. The claimants said they were entitled only to the repayment of instalments. The arbitrator found in favour of the purchaser. The yard appealed successfully. The purchaser now appealed in … Continue reading Stocznia Gdynia Sa v Gearbulk Holdings Ltd: CA 13 Feb 2009
The Office sought a declaration that the respondent and other banks were subject to the provisions of the Regulations in their imposition of bank charges to customer accounts, and in particular as to the imposition of penalties or charges for the breach of the overdraft limits. Held: The relevant terms were not exempt from assessment … Continue reading Office of Fair Trading v Abbey National Plc and seven Others: ComC 24 Apr 2008
The claimant’s husband had been lost from the defendant’s ship at sea. The defendant had contracted to pay compensation unless the loss was by suicide. They so determined. The court was now asked whether that was a permissible conclusion in the circumstances: ‘This case raises two inter-linked questions of principle, one general and one particular. … Continue reading Braganza v BP Shipping Ltd: SC 18 Mar 2015
Remission of Sentence is a Privilege not a Right The plaintiffs had begun their action, to challenge their loss of remission as prisoners, by means of a writ, rather than by an action for judicial review, and so had sidestepped the requirement for the action to be brought within strict time limits. Held: The forfeiture … Continue reading O’Reilly v Mackman: HL 1982
The court considered whether tips paid at a restaurant by means of a credit card or cheque thus becoming the employer’s money could properly count toward the minimum wage when paid on to the employee. The revenue contended that the money received and held by the troncmaster independently and not on behalf of the employer … Continue reading Annabel’s (Berkeley Square) Ltd and Others v Revenue and Customs: CA 7 May 2009
Interpretation of Exclusion Clauses The plaintiffs had contracted with the defendants for the provision of a night patrol service for their factory. The perils the parties had in mind were fire and theft. A patrol man deliberately lit a fire which burned down the factory. It was an unresolved issue whether the employee intended to … Continue reading Photo Production Ltd v Securicor Transport Ltd: HL 14 Feb 1980
Damages on Construction not as Agreed The appellant had contracted to build a swimming pool for the respondent, but, after agreeing to alter the specification to construct it to a certain depth, in fact built it to the original lesser depth, Damages had been awarded to the house owner against a builder at the cost … Continue reading Ruxley Electronics and Construction Ltd v Forsyth: HL 29 Jun 1995
The employee complained of his employer’s repeated failure to regrade him, and alleged discrimination. The employer said his claim was out of time. Held: Mummery J made the distinction between single acts of discrimination, and continuing discrimination: ‘the tribunal erred in law in failing to treat the acts complained of on regrading and failure to … Continue reading Owusu v London Fire and Civil Defence Authority: EAT 1 Mar 1995
The land owners sought relief from possession orders made under mortgages given in equity release schemes: ‘If the purchaser raises all or part of the purchase price on mortgage, and then defaults, the issue arises whether the mortgagee’s right to possession has priority over, or is subject to, any entitlement of the vendor to continue … Continue reading Cook v The Mortgage Business Plc: CA 24 Jan 2012
The company appealed against liability orders made against it for non-payment of domestic rates, saying that in each case it had not been the rateable occupier. The property had been subdivided and let to companies of which the appellant was a holding company. Held: The appeal was allowed. The property was a single heraditament. To … Continue reading Tallington Lakes Ltd, Regina (on The Application of) v Grantham Magistrates Court: Admn 25 Nov 2010
The claimant sought summary judgment under a guarantee. The defendant said that the liquidated damages clause under which the claim was made was a penalty clause and unenforceable. Held: The request for summary judgment was granted. Blair J said: ‘the evidence clearly shows that the purpose of the clause was not deterrent, and that it … Continue reading Azimut-Benetti Spa (Benetti Division) v Healey: ComC 3 Sep 2010
The Bank anticipated criticism in an ad hoc enquiry which was called to investigate its handling of a matter involving the claimant. The claimant sought disclosure of the documents created when the solicitors advised employees of the Bank in preparing to present the Bank’s case, and the Bank now appealed an order granting such access, … Continue reading Three Rivers District Council and others v Governor and Company of the Bank of England (No 6): HL 11 Nov 2004
Approprietary remedy against Fraudulent Agent The Court was asked whether a bribe or secret commission received by an agent is held by the agent on trust for his principal, or whether the principal merely has a claim for equitable compensation in a sum equal to the value of the bribe or commission. Held: The appeal … Continue reading FHR European Ventures Llp and Others v Cedar Capital Partners Llc: SC 16 Jul 2014
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by other companies should proceed through the Commissioners who could implement European law directly. The taxpayers … Continue reading Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005
Fairness on Division of Family Capital The House faced the question of how to achieve fairness in the division of property following a divorce. In the one case there were substantial assets but a short marriage, and in the other a high income, but low capital. Held: The 1973 Act gives only limited guidance on … Continue reading Miller v Miller; McFarlane v McFarlane: HL 24 May 2006
The appellant had overstayed the permitted period of free parking in a retail park by nearly an hour. The parking was managed by the respondent who had imposed a charge of 85.00 pounds. The judge had found that the appellant was in breach of a contract entered into when parking. The charge had been a … Continue reading Parkingeye Ltd v Beavis: CA 23 Apr 2015
Wife in Occupation had Overriding Interest The wife had made a substantial financial contribution to the purchase price of the house which was registered only in her husband’s name, and charged to the bank. The bank sought possession. The wife resisted saying that she had an overriding interest. Held: Her equitable interest was not only … Continue reading Williams and Glyn’s Bank Ltd v Boland: HL 19 Jun 1980
The parties had cohabited for a long time, in a home bought by Ms Dowden. After the breakdown of the relationship, Mr Stack claimed an equal interest in the second family home, which they had bought in joint names. The House was asked whether, when a conveyance into joint names indicates only that each party … Continue reading Stack v Dowden: HL 25 Apr 2007
The defendant solicitors had each acted for banks in completing charges over property. They had given the standard agreed form of undertaking to secure a good and marketable title, and the banks now alleged that they were in breach because undisclosed covenants variously restricted future development of the land. Held: The standard solicitor’s undertaking to … Continue reading Barclays Bank Plc v Weeks Legg and Dean (a Firm); Barclays Bank Plc v Lougher and Others; Barclays Bank Plc v Hopkin John and Co: CA 21 May 1998
The respondent had issued bonds but in 2001 had declared a moratorium on paying them. The appellant hedge fund later bought the bonds, heavily discounted. Judgment was obtained in New York, which the appellants now sought to enforce against assets in the UK. They argued that the terms of issue waived state immunity. Held: The … Continue reading NML Capital Ltd v Argentina: SC 6 Jul 2011
EAT Unlawful Deduction From Wages – The principles enunciated in Dunlop Pneumatic Tyre Co Ltd v New Garage and Motor Co Ltd [1915] AC 1979 and re-stated in Lordsvale Finance PLC v Bank of Zambia [1996] QB 752, Alfred McAlpine Capital Projects v Tilebox Ltd [2005] EWHC 281 TCC, [2005] BLR 271 and Murray v … Continue reading Cleeve Link Ltd v Bryla: EAT 8 Oct 2013
The taxpayer insurance company had transferred sums from accounts designated as Capital Reserves. The Revenue said that these were properly part of the profit and loss accounts for the respective tax years, and chargeable receipts. Held: The Revenue’s cross appeal succeeded. As a life assurance company, the amounts to be taken into account in computing … Continue reading Scottish Widows Plc v Revenue and Customs: SC 6 Jul 2011
‘This appeal is concerned with a tax avoidance scheme called Project Zephyr. The object of this scheme was to create a loss of around 84 million Euros in the hands of the appellant (‘Fidex’) which would be available for group relief throughout the BNP Paribas group of companies of which Fidex forms a part.’ Arden, … Continue reading Fidex Ltd v HM Revenue and Customs: CA 21 Apr 2016
The land owners challenged the re-appearance of their empty and disrepaired dweliinghouse in the valuation list. It had been exempt for twelve months. The appellanat said that the appeal property was not a hereditament as it was not in reasonable repair. The officer submitted that the question of whether a property continues to be a … Continue reading Wilson v Josephine Coll (Listing Officer): Admn 13 Oct 2011
The plaintiff suffered catastrophic brain damage as a result of cardiac arrest induced by respiratory failure as a child whilst at the defendant hospital. A doctor was summoned but failed to attend, and the child suffered cardiac arrest and brain damage. Held: In cases of diagnosis and treatment there are cases where, despite a body … Continue reading Bolitho v City and Hackney Health Authority: HL 24 Jul 1997
Parties had entered into a bunker supply contract which contained a retention of title clause in favour of the supplier. It purported to allow the buyer to use the goods before title came to be passed. Held: The owner’s appeal failed. It did not fall within the scope of the 1979 Act, and therefore the … Continue reading PST Energy 7 Shipping Llc and Another v OW Bunker Malta Ltd and Another: SC 11 May 2016
The taxpayer had successfully challenged the entry of his houseboat in the rating list at the Valuation Tribunal, but this had been re-instated at first instance. He said that the boat, as a registered seagoing vessel was not a houseboat, and that he occupied only a tidal fore and aft mooring protected by a pit. … Continue reading Reeves (Listing Officer) v Northrop: CA 17 Apr 2013
The parties were not married, but had brought together their resources to purchase a home in the name of one of them. Nothing had been said about the respective shares on which the property was to be held. Held: The shares were to be assessed as at the time of the sale, not the time … Continue reading Oxley v Hiscock: CA 6 May 2004
The taxpayer had entered into a ‘repo’ loan to its bank, agreeing to purchase a block of gilt edged securities, and to resell them at a later date at a fixed figure. The profit and figures included an allowance for the interest payments to be made. The company now appealed against being refused permission to … Continue reading Revenue and Customs v DCC Holdings (UK) Ltd: SC 15 Dec 2010
UTTC Corporation Tax- whether the profit on loan notes is subject to the charge to corporation tax under the loan relationship rules. Construction of s. 84(2)(a) of and paragraph 12 of Schedule 9 to the Finance . .
The company had entered into an agreement to purchase gilts, and at the same time to resell them at a future date for a fixed sum. In effect they provided a loan against the gilts. It sought to offset the profit against its trading losses.
FTTTx Income tax – Schedule 13 Finance Act 1996 – loss claimed on disposal of a relevant discounted security – house and cash transferred to family trust and loan note issued to settlor – tax avoidance scheme – . .
PC (New Zealand) Land was offered for sale. A potential buyer, the appellant was approached by a merchant bank with a proposal for finance. When he sought finance elsewhere, a company associated with the bank . .
Various leases of properties had been granted. Legal and General occupied the property under an arrangement under which they paid no rent. The landlord sought possession, saying that the agreements were licences not tenancies because of the absence . .
Reverend Sharpe applied for the post of Rector of Teme Valley South. The right to present (or nominate) a member of the clergy to this living was vested in Mr and Mrs Miles but a person could not be nominated without the Bishop’s approval, which was . .
A contract for the supply by the respondents of special machinery to be manufactured by them was treated as an ordinary contract for the sale of goods. It began valid, but suffered frustration by the outbreak of war.
Held: Lord Wright restated . .
Certain investment trust companies (ITCs) sought refunds of VAT paid on the supply of investment management services. EU law however clarified that they were not due. Refunds were restricted by the Commissioners both as to the amounts and limitation . .
The making of an order for restitution after finding an unjust enrichment by subrogation, is not dependant upon having found any common or unilateral intention of the parties. The House distinguished between contractual subrogation of the kind most . .
Witness orders were sought in respect of professionals resident in England to support litigation in the US. They objected on the ground that the terms of the order sought suggested improper behaviour, and that an order would anticipate breach of . .
References: [2013] UKUT 276 (TCC) Links: Bailii Coram: Proudman J UTTC Corporation Tax- whether the profit on loan notes is subject to the charge to corporation tax under the loan relationship rules. Construction of s. 84(2)(a) of and paragraph 12 of Schedule 9 to the Finance Act 1996. Profits realised on loan notes which the … Continue reading Vocalspruce Ltd v HMRC; UTTC 19 Jun 2013
