Search Results for: Finance Act 1998

Click the case name for better results:

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

Negassi and Another, Regina (on The Application of) v Secretary of State for The Home Department: CA 7 Mar 2013

Maurice Kay VP began: ‘It is well-known that asylum applications, even when made promptly on arrival in this country, can take months or even years before final determination through the decision-making and appellate process. This causes familiar problems. Applicants require support and accommodation for substantial periods of time. When the time is particularly prolonged, features … Continue reading Negassi and Another, Regina (on The Application of) v Secretary of State for The Home Department: CA 7 Mar 2013

Arbuthnot Latham Bank Limited; Nordbanken London Branch v Trafalgar Holdings Limited; Ashton and Ashton: CA 16 Dec 1997

The issue was the appropriateness of a Court striking an action out where there has been considerable delay if: (i) the cause of action relied upon by the plaintiff in the proceedings would be statute barred if the action were to be struck out, but (ii) the plaintiff has another cause of action upon which … Continue reading Arbuthnot Latham Bank Limited; Nordbanken London Branch v Trafalgar Holdings Limited; Ashton and Ashton: CA 16 Dec 1997

Progress Bulk Carriers Ltd v Tube City IMS Llc: ComC 17 Feb 2012

The claimant sought to set aside an arbitration saying that the arbitrator had misapplied the test for economic duress. Judges: Cooke HHJ Citations: [2012] EWHC 273 (Comm) Links: Bailii Jurisdiction: England and Wales Citing: Cited – Pace Shipping Co Ltd of Malta v Churchgate Nigeria Ltd of Nigeria ComC 7-Oct-2010 The courts do not approach … Continue reading Progress Bulk Carriers Ltd v Tube City IMS Llc: ComC 17 Feb 2012

Indata Equipment Supplies Limited (T/a Autofleet) v ACL Limited (Handed-Down Judgment of): CA 31 Jul 1997

A broker arranged through a finance house the leasing of cars and computers for clients. In one transaction he gave confidential information about the client and his own trade terms, including his profit margin, to the defendant which used it without authorisation to offer more attractive terms, aiming to cut out the broker from deals … Continue reading Indata Equipment Supplies Limited (T/a Autofleet) v ACL Limited (Handed-Down Judgment of): CA 31 Jul 1997

Ingram and Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue: CA 28 Jul 1997

The deceased had first conveyed property to her solicitor. Leases back were then created in her favour, and then the freeholds were conveyed at her direction to her children and grandchildren. They were potentially exempt transfers. Held: (Millett LJ dissenting) The conveyance to the solicitor left the solicitor holding the property as bare trustee for … Continue reading Ingram and Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue: CA 28 Jul 1997

Allen v Sir Alfred McAlpine and Sons Ltd: CA 1968

The court described the peculiarly difficult position of a solicitor sued for the negligence of losing litigation for his client by reason of having his client’s claim struck out: ‘It is true that if the action for professional negligence were fought, the court which tried it would have to assess what those chances were. But … Continue reading Allen v Sir Alfred McAlpine and Sons Ltd: CA 1968

Bhatti and Others v Regina: CACD 30 Jul 2015

The defendants appealed against their convictions for conspiracy to facilitate breaches of immigration law, saying that they had been based on evidence obtained by the police from credit reference agencies in breach of their rights under the 1984 Act. Held: The appeals failed. The defendants had expressly agreed in their credit applications and finance agreements … Continue reading Bhatti and Others v Regina: CACD 30 Jul 2015

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

Regina v Graham, Kansal, etc: CACD 25 Oct 1996

The court discussed when it was appropriate for the Court of Appeal to substitute other lesser convictions, after the main conviction had been declared unsafe. Held: After studying the authorities at length, the court felt that the various convictions should be quashed, but that in some cases there was a possibility of substituting verdicts of … Continue reading Regina v Graham, Kansal, etc: CACD 25 Oct 1996

HSBC Bank Plc v Dyche and Another: ChD 18 Nov 2009

The parties disputed the claimed beneficial interest of the second defendant. The second defendant (C) said that it had been purchased for him by the first defendant (D) from C’s trustee in bankruptcy, and was thereafter held in trust for him on the basis that C would repay D. Held: The property was held on … Continue reading HSBC Bank Plc v Dyche and Another: ChD 18 Nov 2009

The Secretary of State for Trade and Industry v Goldberg, Mcavoy: ChD 26 Nov 2003

The Secretary of State sought a disqualification order. The director argued that one shoul not be made in the absence of some breach of legal duty, some dishonesty should be shown. Held: The answer was a mixture of fact and law. A breach of duty alone was neither necessary nor sufficient. Unfitness by reason of … Continue reading The Secretary of State for Trade and Industry v Goldberg, Mcavoy: ChD 26 Nov 2003

Revenue and Customs v Rochdale Drinks Distributors Ltd: CA 13 Oct 2011

The revenue appealed against refusal of its petition for the winding up of the company for non-payment of a VAT assessment. The company said that the assessment was disputed. The revenue said that the company had been run for the purpose of submitting false VAT Input tax claims, and suppressing Output tax invoices. Held: The … Continue reading Revenue and Customs v Rochdale Drinks Distributors Ltd: CA 13 Oct 2011

D Midgley and Sons Ltd and Another v Revenue and Customs: FTTTx 17 Mar 2011

Appeal against Information Notices issued under Schedule 36 of Finance Act 2008 – whether the information was reasonably required – whether Data Protection Act 1998 applies- whether Police and Criminal Evidence Act 1984 applies – whether information required is unreasonable and onerous – appeal dismissed Citations: [2011] UKFTT 187 (TC) Links: Bailii Jurisdiction: England and … Continue reading D Midgley and Sons Ltd and Another v Revenue and Customs: FTTTx 17 Mar 2011

Aniagwu v London Borough of Hackney: EAT 18 Jul 2003

EAT Unfair Dismissal – Reason for dismissal including substantial other reason.Appeal by A from a decision of an Employment Tribunal that he had been unfairly dismissed by the London Borough of Hackney from his position as a Senior Finance Officer (grade PO1) because the Council failed to utilise fair procedures when selecting him for redundancy, … Continue reading Aniagwu v London Borough of Hackney: EAT 18 Jul 2003

St Mary and St Michael Parish Advisory Company Ltd v The Westminster Roman Catholic Diocese Trustee, Her Majesty’s Attorney Genera and others: ChD 6 Apr 2006

Parish members objected to the building within the church grounds of an education centre. They said that the land was to be used for the purposes of the members of the parish only under a trust deed of 1851. Held: The deed had to be construed in its context at the time. At the time … Continue reading St Mary and St Michael Parish Advisory Company Ltd v The Westminster Roman Catholic Diocese Trustee, Her Majesty’s Attorney Genera and others: ChD 6 Apr 2006

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

Belhaj and Another v Straw and Others: SC 17 Jan 2017

The claimant alleged complicity by the defendant, (now former) Foreign Secretary, in his mistreatment by the US while held in Libya. He also alleged involvement in his unlawful abduction and removal to Libya, from which had had fled for political persecution. The defendants now appealed from rejection of the defendants’ claim to state immunity and … Continue reading Belhaj and Another v Straw and Others: SC 17 Jan 2017

Garland v Morris and Another: ChD 11 Jan 2007

The claimant sought additional provision from her father’s estate. She said that the will failed to make reasonable provsion for her, bearing in mind her extreme financial needs. She was a single mother of three. Held: The claim failed. Michael Furness QC J said: ‘the most important factors are first the financial position of the … Continue reading Garland v Morris and Another: ChD 11 Jan 2007

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

DSND Subsea Ltd v Petroleum Geo Services Asa: TCC 28 Jul 2000

Dyson J set out the principles applicable in establishing a pleading of commercial duress: (i) Economic pressure can amount to duress, provided it may be characterised as illegitimate and has constituted a ‘but for’ cause inducing the claimant to enter into the relevant contract or to make a payment. See Mance J in S.L. Huyton … Continue reading DSND Subsea Ltd v Petroleum Geo Services Asa: TCC 28 Jul 2000

Halliday (VO) v Priory Hospital Group of Nottingham Clinic: LT 26 Oct 2001

RATING – exemption – clinic for alcohol and drug addiction – treatment by counselling and psychotherapy – whether ‘training’ – Local Government Finance Act 1988 Schedule 5 para 16(1)(a) – held no part of clinic exempt under this provision Citations: [2001] EWLands RA – 42 – 1998, [2001] EWLands RA – 43 – 1998 Links: … Continue reading Halliday (VO) v Priory Hospital Group of Nottingham Clinic: LT 26 Oct 2001

Kommune and Another v DEPFA Acs Bank: ComC 4 Sep 2009

Local authorities in Denmark sought to recover sums paid to the defendant banks for swap trading, saying that the payments had been outwith their powers. Judges: Tomlinson J Citations: [2009] EWHC 2227 (Comm) Links: Bailii Jurisdiction: England and Wales Citing: Cited – Westdeutsche Landesbank Girozentrale v Islington London Borough Council HL 22-May-1996 Simple interest only … Continue reading Kommune and Another v DEPFA Acs Bank: ComC 4 Sep 2009

Kenya Aid Programme v Sheffield City Council: Admn 22 Jan 2013

The claimant challenged a decision that it was liable for non domestic rates in respect of some commercial units, on the basis that the use by the charity was not itself charitable. Held: ‘there is no reason for limiting the ambit of the phrase in the way contended for by the Appellant. As was pointed … Continue reading Kenya Aid Programme v Sheffield City Council: Admn 22 Jan 2013

Tom Hudson (HM Inspector of Taxes) v JDC Services Limited: ChD 26 Mar 2004

The taxpayer company had been refused a statutory Construction Industry Scheme certificate. The General Commissioners allowed the company’s appeal and itself issued a certificate. The revenue said the Commissioners had no jurisdiction either to hear an appeal or to issue such a certificate. Held: The scheme created by the 1971 Act was a special one. … Continue reading Tom Hudson (HM Inspector of Taxes) v JDC Services Limited: ChD 26 Mar 2004

Kogan v Martin and Others: CA 9 Oct 2019

Dispute over the authorship of the screenplay of a film. Held: ‘the judgment cannot stand. The judge has adopted an erroneous approach to the evidence, failed to make important findings of primary fact, failed to take account of material matters and applied incorrect legal standards to the assessment of the sufficiency of Ms Kogan’s contributions. … Continue reading Kogan v Martin and Others: CA 9 Oct 2019

Proud, Regina (on the Application of) v Buckingham Pubwatch Scheme and Another: Admn 14 Aug 2008

The claimant sought leave to challenge the imposition by the local Pubwatch scheme to impose a ban on him. Held: The renewed application for permission to bring judicial review was refused. Ockleton CMG said: ‘the question of the identification of the proper defendant to these proceedings goes to giving the same answer. Without wanting to … Continue reading Proud, Regina (on the Application of) v Buckingham Pubwatch Scheme and Another: Admn 14 Aug 2008

Akers and Others v Samba Financial Group: SC 1 Feb 2017

Saad Investments was a Cayman Islands company in liquidation. The liquidator brought an action here, but the defendant sought a stay saying that another forum was clearly more appropriate. Shares in Saudi banks were said to be held in trust for the company, but Saudi law would not recognise such trusts. The shares had been … Continue reading Akers and Others v Samba Financial Group: SC 1 Feb 2017

Iran v The Barakat Galleries Ltd: QBD 29 Mar 2007

The claimant government sought the return to it of historical artefacts in the possession of the defendants. The defendant said the claimant could not establish title and that if it could the title under which the claim was made was punitive and not to be applied by English law. Held: It is necessary for a … Continue reading Iran v The Barakat Galleries Ltd: QBD 29 Mar 2007

Socimer International Bank Ltd v Standard Bank London Ltd: CA 22 Feb 2008

Rix LJ considered the restraints operating a party to a contract in exercising any discretion gien under it, preferring the use of the term ‘irrationality’ to ‘unreasonableness’: ‘It is plain from these authorities that a decision-maker’s discretion will be limited, as a matter of necessary implication, by concepts of honesty, good faith, and genuineness, and … Continue reading Socimer International Bank Ltd v Standard Bank London Ltd: CA 22 Feb 2008

The New Testament Church of God v Reverend Stewart: CA 19 Oct 2007

The appellant appealed a finding that the respondent had been its employee, saying he was a minister of religion. Held: The judge had been entitled to find an intention to create legal relations, and therefore that the claimant was an employee. ‘The religious beliefs of a community may be such that their manifestation does not … Continue reading The New Testament Church of God v Reverend Stewart: CA 19 Oct 2007

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

Halton International Inc Another v Guernroy Ltd: CA 27 Jun 2006

The parties had been involved in investing in an airline to secure its future, but it was now said that one party had broken the shareholders’ or voting agreement in not allowing further investments on a pari passu basis. The defendants argued that the claim was out of time unless the claimant could bring the … Continue reading Halton International Inc Another v Guernroy Ltd: CA 27 Jun 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

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

Sharp v Caledonia Group Services Ltd: EAT 1 Nov 2005

EAT Equal Pay Act – Material factor defence – In an equal pay claim involving a presumption of direct discrimination the genuine material factor defence requires justification by objective criteria.The claimant appealed dismissal of her action for equal pay, saying that the ‘material factor’ defence used to justify a different payment had been incorrectly applied. … Continue reading Sharp v Caledonia Group Services Ltd: EAT 1 Nov 2005

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

Taylor Aston Ltd v AON Ltd: ComC 26 Jul 2005

The parties entered into a contract to support attempts to provide insurance in Khazakstan. The defendants argued limitation, the claimants argued for concealment. Held: Deliberate concealment for limitation purposes meant just that. That had not been shown. With reasonable diligence any concealment could have been discovered. The limitation defence succeded. Judges: Michael Brindle QC Citations: … Continue reading Taylor Aston Ltd v AON Ltd: ComC 26 Jul 2005

Pyrke (Valuation Officer): LT 15 Sep 2003

LT RATING – exemption – agricultural building – Local Government Finance Act 1988 Sch 5 para 7 – seed warehouse occupied by members co-operative – members themselves co-operatives – agricultural land occupied not by member co-operatives but by their individual members – substantial proportion of seed coming from and going to persons other than member … Continue reading Pyrke (Valuation Officer): LT 15 Sep 2003

Ilott v Mitson and Others: CA 31 Mar 2011

The claimant, the estranged adult daughter of the deceased, had claimed under the 1975 Act. The judge made an order for payment of pounds 50,000 by way of capitalisation of maintenance. The claimant appealed saying she should have received more, and the charities (beneficiaries under the will) said that no payment should have been ordered … Continue reading Ilott v Mitson and Others: CA 31 Mar 2011

Ilott v The Blue Cross and Others: SC 15 Mar 2017

What is reasonable provision for daughter? The deceased had left her estate in her will to several animal charities. The claimant, her daughter, had been estranged from her mother for many years, and sought reasonable provision from her estate under the 1975 Act. The district judge had rejected her claim. Held: The appeal by the … Continue reading Ilott v The Blue Cross and Others: SC 15 Mar 2017

Inland Revenue and Another v Deutsche Morgan Grenfell Group Plc: CA 4 Feb 2005

The company sought repayment of excess advance corporation tax payments made under a mistake of law. The question was the extent of the effect of the ruling in Klienwort Benson, in particular whether it covered sums paid as taxation, and how the law of limitation was to be allowed for. Held: Money paid under a … Continue reading Inland Revenue and Another v Deutsche Morgan Grenfell Group Plc: CA 4 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

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

Ingram and Another v Inland Revenue Commissioners: ChD 23 May 1995

Lady Ingram had first conveyed properties to her solicitor who on the next day let the properties back to her, and on the day after conveyed the freehold of the properties to her family. Held: The leases in favour of Lady Ingram, having been granted by a nominee to his principal, were a nullity. However, … Continue reading Ingram and Another v Inland Revenue Commissioners: ChD 23 May 1995

Murray v Leisureplay Plc: QBD 5 Aug 2004

The claimant sought payment of three years’ salary after termination of his service contract. He said that an agreement had been made by the company to purchase a ‘financial institution’, which would trigger the additional payments. The defendants said that the clause requiring the payment was a penalty, and also sought damages under the 1985 … Continue reading Murray v Leisureplay Plc: QBD 5 Aug 2004

British American Tobacco (Investments) Ltd v United States of America: CA 30 Jul 2004

The claimant appealed an order for its London solicitor to be examined in connection with proceedings in the US. Held: A court should not make an order which was superfluous. The witness had now given his evidence. However, the foreign decision rested on an assumption that the co-operation had been voluntary. There had been no … Continue reading British American Tobacco (Investments) Ltd v United States of America: CA 30 Jul 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

Orange PCS v Alan Roy Bradford (Valuation Officer): CA 17 Feb 2004

The claimant challenged the rating of the land it had used for the erection of a mobile ohone mast. Held: Even though the company had the statutory right to place a mast in this location and without payment, for rating purposes the officer could ask what would be the cost of the company taking a … Continue reading Orange PCS v Alan Roy Bradford (Valuation Officer): CA 17 Feb 2004

Polanski v Conde Nast Publications Limited: CA 11 Nov 2003

The claimant sought damages for defamation. He feared arrest and extradition to the US if he came to England, and was granted an order allowing him to give evidence by video link. The defendant appealed that order. Held: There was no absolute rule which would allow the order made. The judge had considered that if … Continue reading Polanski v Conde Nast Publications Limited: CA 11 Nov 2003

Hampshire County Council v Beer (T/A Hammer Trout Farm); Regina (Beer) v Hampshire Farmers’ Market Ltd: CA 21 Jul 2003

The applicant had been refused a licence to operate within the farmer’s market. It sought judicial review of the rejection, but the respondent argued that it was a private company not susceptible to review. Held: The decisions of the Farmers Market were open to judicial review. The farmers markets were held on publicly owned land … Continue reading Hampshire County Council v Beer (T/A Hammer Trout Farm); Regina (Beer) v Hampshire Farmers’ Market Ltd: CA 21 Jul 2003

Commissioners of Inland Revenue v Eversden Eversden (As Executors of the Will of Greenstock Deceased): CA 15 May 2003

The executors challenged the assessment to Inheritance tax on the estate. The commissioners claimed that a gift of property into a trust included a sufficient reservation of benefit to disallow it as an exempt transfer. Held: The scheme was effective. The trust provided for the income to be paid to the settlor’s husband during his … Continue reading Commissioners of Inland Revenue v Eversden Eversden (As Executors of the Will of Greenstock Deceased): CA 15 May 2003

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

Williams v Central Bank of Nigeria: QBD 8 Apr 2011

The claimant had been defrauded by a customer of the defendant bank. He brought a claim against the bank, saying that they knew or ought to have known of the fraudster’s activities, and were liable. The Bank denied that the UK courts had jurisdiction saying in particular that no claim arose because it would be … Continue reading Williams v Central Bank of Nigeria: QBD 8 Apr 2011

Begum v Secretary of State for the Home Department: CA 1990

The court was willing to contemplate the possibility of an appeal by an applicant whose leave granted ex parte had been subsequently discharged. Judges: Lord Donaldson M.R Citations: [1990] Imm AR 1 Jurisdiction: England and Wales Cited by: Cited – Kemper Reinsurance Company v The Minister of Finance and others PC 5-May-1998 (Bermuda) An appeal … Continue reading Begum v Secretary of State for the Home Department: CA 1990

Mothew (T/a Stapley and Co) v Bristol and West Building Society: CA 24 Jul 1996

The solicitor, acting in a land purchase transaction for his lay client and the plaintiff, had unwittingly misled the claimant by telling the claimant that the purchasers were providing the balance of the purchase price themselves without recourse to further borrowing when he knew that they were using an overdraft to obtain further funding. The … Continue reading Mothew (T/a Stapley and Co) v Bristol and West Building Society: CA 24 Jul 1996

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

Walker (Her Majesty’s Inspector of Taxes) v Centaur Clothes Group Limited: HL 16 Mar 2000

Where a company which had ceased trading and fallen outside the tax regime, subsequently declared a dividend, it was deemed to be a new accounting period, and the dividend did fall to be taxed, and any advance corporation tax could be set off against any corporation tax payments made whilst previously trading.Lord Hoffmann said: ‘I … Continue reading Walker (Her Majesty’s Inspector of Taxes) v Centaur Clothes Group Limited: HL 16 Mar 2000

Regina v Gloucestershire County Council and Another, Ex Parte Barry: HL 21 Mar 1997

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

Regina v Secretary of State for Trade and Industry, Ex Parte Eastaway: HL 8 Nov 2000

Where the Court of Appeal had refused permission to apply for judicial review after a similar refusal by a judge, that decision was also, by implication, a refusal to grant permission to appeal against the judge’s decision, and there was no scope for a further appeal to the House of Lords. It is not the … Continue reading Regina v Secretary of State for Trade and Industry, Ex Parte Eastaway: HL 8 Nov 2000

Regina v Bow County Court, Ex Parte Pelling: CA 17 Dec 1999

Access to the court given to a McKenzie Friend should normally be given in matters in open court, but when it came to matters being heard in chambers, the judge had discretion as to who he would hear. The right is in any event that of the litigant, and not of the McKenzie friend, who … Continue reading Regina v Bow County Court, Ex Parte Pelling: CA 17 Dec 1999

Handel v The City of London Brewery: 1901

Citations: [1901] Ch D 496 Jurisdiction: England and Wales Cited by: Cited – Attorney General’s Reference No 3 of 1999: Application By the British Broadcasting Corporation To Set Aside or Vary a Reporting Restriction Order HL 17-Jun-2009 An application was made to discharge an anonymity order made in previous criminal proceedings before the House. The … Continue reading Handel v The City of London Brewery: 1901

Doorga v Secretary of State for the Home Department: CA 1990

The court contemplated the possibility of an appeal by an applicant whose leave granted ex parte had been subsequently discharged. Judges: Lord Donaldson MR Citations: [1990] Imm AR 98 Jurisdiction: England and Wales Cited by: Cited – Kemper Reinsurance Company v The Minister of Finance and others PC 5-May-1998 (Bermuda) An appeal Court did have … Continue reading Doorga v Secretary of State for the Home Department: CA 1990

Commissioners of Customs and Excise v Broomco (1984) Ltd (Formerly Anchor Foods Ltd): CA 17 Aug 2000

When an appeal is lodged in a VAT dispute, the discretion as to whether to require the appellant to lodge security for costs in the appeal, was a decision exclusively to be decided by the tribunal itself. A decision as to such security could not be challenged within enforcement proceedings. Citations: Times 17-Aug-2000 Statutes: Finance … Continue reading Commissioners of Customs and Excise v Broomco (1984) Ltd (Formerly Anchor Foods Ltd): CA 17 Aug 2000

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

Stewart Gill Ltd v Horatio Myer and Co Ltd: CA 1992

The ‘guidelines’ in Schedule 2 are usually regarded as of general application to the question of reasonableness under the 1977 Act. The effect of s13 which deals with exemption clauses, is to apply s3 inter alia to ‘no set off’ clauses. The reasonableness requirement must be satisfied in relation to the clause as a whole … Continue reading Stewart Gill Ltd v Horatio Myer and Co Ltd: CA 1992

Dhillon v Secretary of State for the Home Department: CACD 1988

The court considered the jurisdiction of the Court of Appeal to hear certain appeals, saying that ‘Lane v. Esdaile is of general application and provides that where leave to bring proceedings is required it is not possible to appeal against a refusal to grant leave. The reason is obvious, namely that if you could appeal … Continue reading Dhillon v Secretary of State for the Home Department: CACD 1988

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 v Special Educational Needs Tribunal Ex Parte South Glamorgan County Council: CA 12 Dec 1995

The Court of Appeal entertained an appeal by a respondent against the judge’s refusal to discharge leave granted ex parte. Challenges to decisions of tribunal should be by way of appeal not Judicial Review. Citations: Times 12-Dec-1995, [1996] ELR 326 Statutes: Education Act 1993 168 Jurisdiction: England and Wales Cited by: Cited – Kemper Reinsurance … Continue reading Regina v Special Educational Needs Tribunal Ex Parte South Glamorgan County Council: CA 12 Dec 1995

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

Bank of Cyprus UK Ltd v Menelaou: SC 4 Nov 2015

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

Strong and Co of Romsey Ltd v Woodifield: HL 30 Jul 1906

The company sought to deduct from its trading profits a sum expended paying damages for personal injuries to a visitor to the taxpayer’s Inn. The claim had been rejected. Held: The company’s appeal failed. Lord Davey said: ‘I think that the payment of these damages was not money expended `for the purposes of the trade’. … Continue reading Strong and Co of Romsey Ltd v Woodifield: HL 30 Jul 1906

Pan Atlantic Insurance Co Ltd and Another v Pine Top Insurance Co Ltd: HL 27 Jul 1994

The plaintiff had written long term (tail) insurance. The defendant came to re-insure it. On a dispute there were shown greater losses than had been disclosed, and that this had been known to the Plaintiff. Held: ‘material circumstance’ which would require disclosure under the Act are such circumstances as would affect an insurer’s mind. Did … Continue reading Pan Atlantic Insurance Co Ltd and Another v Pine Top Insurance Co Ltd: HL 27 Jul 1994

Roberts Petroleum Ltd v Bernard Kenny Ltd: HL 2 Jan 1983

The plaintiff supplied petrol to the defendant but had not been paid. Anticipating the defendant winding up, the plaintiff got judgment and a charging order nisi. The defendant appealed against that order being made absolute, saying that this gave the plaintiff an unfair advantage in the winding up. The defendant appealed against the re-instatement of … Continue reading Roberts Petroleum Ltd v Bernard Kenny Ltd: HL 2 Jan 1983

Percy v Church of Scotland Board of National Mission: HL 15 Dec 2005

The claimant appealed after her claim for sex discrimination had failed. She had been dismissed from her position an associate minister of the church. The court had found that it had no jurisdiction, saying that her appointment was not an employment. However the jurisdiction in sex discrimination cases was wider, extending to those who ‘contract … Continue reading Percy v Church of Scotland Board of National Mission: HL 15 Dec 2005

President of the Methodist Conference v Parfitt: CA 1 Oct 1983

The claimant sought to assert that he as a minister of the Methodist Church who had been received into full connection had a contract of employment with the church. Having that contract, he said hat he had been unfairly dismissed. Held: A binding contract of service might be made between a minister and his church, … Continue reading President of the Methodist Conference v Parfitt: CA 1 Oct 1983

Birmingham Midshires Building Society v Infields (A Firm): TCC 20 May 1999

The defendant solicitors had acted for the lenders and borrower in a mortgage transaction. The claimant sought repayment of the entire loan, alleging breach of fiduciary duty, in having preferred the interests of one client over those of another. The betrayal of trust inherent in a breach of duty must be a deliberate act. They … Continue reading Birmingham Midshires Building Society v Infields (A Firm): TCC 20 May 1999

Hazell v Hammersmith and Fulham London Borough Council: HL 1991

Swap deals outwith Council powers The authority entered into interest rate swap deals to protect itself against adverse money market movements. They began to lose substantial amounts when interest rates rose, and the district auditor sought a declaration that the contracts were void, there being no express power in the relevant legislation. Held: The arrangements … Continue reading Hazell v Hammersmith and Fulham London Borough Council: HL 1991

Designers Guild Ltd v Russell Williams (Textiles) Ltd: CA 26 Mar 1999

The claimant alleged copying of designs. The defendant appealed a finding that copying had taken place. Held: The rejection of the dissection test in Ladbroke was as to the subsistence of copyright and not as to infringement. Evidence of those in the industry as to practice may not allow for elements of law known to … Continue reading Designers Guild Ltd v Russell Williams (Textiles) Ltd: CA 26 Mar 1999

Beer v Revenue and Customs: FTTTx 1 Sep 2017

Income Tax/Corporation Tax : Penalty – INCOME TAX – penalty for failure to make returns – did appellant have a reasonable excuse for the failure? – No – jurisdiction of Tribunal to consider whether late filing penalties under schedule 55 Finance Act 2009 are unfair or disproportionate – s 6 Human Rights Act 1998 – … Continue reading Beer v Revenue and Customs: FTTTx 1 Sep 2017

Regina v Secretary of State for the Home Department, Ex parte Turkoglu: CA 1987

The applicant had been granted bail by a High Court judge when he was given leave to apply for judicial review of the decision refusing him leave to enter the United Kingdom. His application for judicial review was subsequently dismissed and the judge, considering that he had no further jurisdiction in the matter, refused bail … Continue reading Regina v Secretary of State for the Home Department, Ex parte Turkoglu: CA 1987

Pepper (Inspector of Taxes) v Hart: HL 26 Nov 1992

Reference to Parliamentary Papers behind Statute The inspector sought to tax the benefits in kind received by teachers at a private school in having their children educated at the school for free. Having agreed this was a taxable emolument, it was argued as to whether the taxable benefit was the cost to the employer, or … Continue reading Pepper (Inspector of Taxes) v Hart: HL 26 Nov 1992

Societe Eram Shipping Company Limited and others v Hong Kong and Shanghai Banking Corp Ltd, Compagnie Internationale de Navigation: HL 12 Jun 2003

The appeal concerned a final third party debt order (formerly a garnishee order). A judgment in France was registered here for enforcement. That jurisdiction was now challenged. Held: A third party debt order is a proprietary remedy operating by attachment against the property of the judgment debtor. The property so attached is the chose in … Continue reading Societe Eram Shipping Company Limited and others v Hong Kong and Shanghai Banking Corp Ltd, Compagnie Internationale de Navigation: HL 12 Jun 2003

Hedley Byrne and Co Ltd v Heller and Partners Ltd: HL 28 May 1963

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

Crawford v Financial Institutions Services Ltd: PC 2 Nov 2005

(Jamaica) The government had intervened in banking institutions under the control of the appellant. Subsequently orders had been made against him for compensation in respect of loans made negligently or otherwise than in accordance with good banking practice. He appealed those orders. Held: The appeal failed. He had not been accused of fraud, and his … Continue reading Crawford v Financial Institutions Services Ltd: PC 2 Nov 2005

Assicurazioni Generali Spa v Arab Insurance Group (BSC): CA 13 Nov 2002

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

W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981