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
Consultation requirements The claimant challenged a decision of the respondent reducing the benefits under the Council Tax Reduction Scheme reducing Council Tax for those in need, saying that the Council’s consultation had been inadequate. Held: The consultation was procedurally unfair because the consultation documentation gave a misleading impression in failing to mention other ways of … Continue reading Moseley, Regina (on The Application of) v London Borough of Haringey: SC 29 Oct 2014
The company appealed against an order re-instating to the register leases which the company said it had forfeited for non-payment of rent. After the forfeiture, the landlord had granted new leases. It appealed saying that exceptional circumstances existed to justify the non-rectification, and that the judge had erred in giving the revived leases priority. Held: … Continue reading Gold Harp Properties Ltd v Macleod and Others: CA 29 Jul 2014
Cancellation of Hire Finance Contract The claimant had bought a PC with a finance agreement with the respondent. He rejected it a day later, but the respondent refused to cancel the credit agreement. The respondent had threatened to report his non-payment to credit reference companies, which in due course caused the appellant more difficulties. He … Continue reading Durkin v DSG Retail Ltd and Another: SC 26 Mar 2014
The land-owner appealed by case stated against an assessment to unoccupied, non-domestic rate demands. The land-owner said that they were unoccupied through dilapidations and therefore exempt. They said that the court had wrongly disregarded their evidence that it would be an offence for the properties to be occupied in their condition. Held: The appeal failed. … Continue reading Pall Mall Investments (London) Ltd v Gloucester City Council: Admn 8 Jul 2014
The court was asked whether it was possible to bring contempt proceedings against a solicitor for the breach of an undertaking other than one given to the court. The parties had been employee and employer. On the breakdown of that relationship, the employer took possession of a computer used by the employee. They disputed ownership. … Continue reading Coll v Floreat Merchant Banking Ltd and Others: QBD 3 Jun 2014
FTTTx Value Added Tax. Section 80 Value Added Tax Act 1994. Section 121(1) Finance Act 2008 (extended time limits for old VAT claims). Construction of agreement purporting to override the section 80 prima facie right to refund. Shift of evidential burden to HMRC; Wood v Holden [2006] EWCA Civ 26 applied. Held: agreement operated as … Continue reading Royal Borough of Kensington and Chelsea v Revenue and Customs: FTTTx 30 Jul 2014
Manchester County Court – The claimant sought repayment of insurance premiums paid as payment protection insurance when aking out a loan with the defendants as advised by the second defendant. The second defendant was in liquidation by the time her claim was issued. In pursuing a claim for at the most andpound;5,000, her lawyers had … Continue reading Plevin v Paragon Personal Finance Ltd and Another: Misc 4 Oct 2012
FTTTX PROCEDURE – application to make appeal out of time – decision of Home Office not to restore seized lorry tractor unit upheld on review – appellant had 30 days in which to appeal under s 16(1) Finance Act . .
A clause entitling a mortgagee to recover legal costs from the mortgagor did not extend to costs that were unreasonably incurred or which were unreasonable in amount. Whether costs were unreasonably incurred or were unreasonable in amount was to be . .
FTTTx INCOME TAX – Information Notice; whether document reasonably required for the purposes of checking the taxpayer’s tax position; patient confidentiality; Finance Act 2008, Schedule 36 paragraph 1 . .
The court had ordered the respondent to pay the claimant’s costs. These were high because the solicitors had acted under a conditional fee agreement, and disproportionate to the funds at issue. The respondents challenged assignments of the original . .
FTTx INCOME TAX – relief for bad debts under Schedule 1AB Finance Act 2009 – debts not incurred wholly and exclusively for the trade of appellant – debts not established as either incurred or bad – appeal . .
Stamp Duty Land Tax – Sale and sub-sale of large development site – Application of Finance Act 2003, section 45(3), in the form current in 2007 and 2008 – Sub-sale to financial institution – Interpretation and application of Finance Act 2003, . .
VAT – Exemption in Group 4 of Schedule 5 to Finance Act 1972 – Playing games of chance – Whether ‘Spot the Ball’ competition is a ‘game’ – Whether entrants are ‘playing’ a game’ Appeal Allowed . .
References: [2014] UKFTT 478 (TC) Links: Bailii UTTC PROCEDURE – Information Notices approved by the Tribunal – Paragraph 3 Schedule 3 Finance Act 2008 – application to set aside approval – jurisdiction – whether procedural irregularity – Rules 19, 38 Tribunal Rules – applications refused Statutes: Finance Act 2008
References: [2014] UKUT 73 (TCC) Links: Bailii Coram: Peter Smith J UTTC Taxation of profits made on sale or transfer of derivatives under Finance Act 2002. Whether transfer disregarded between subsidiaries where one of the companies is not subject to the regime under the 2002 Act. Closure Notice – whether effective when sent by mistake … Continue reading Bristol and West Plc v Revenue and Customs; UTTC 14 Feb 2014
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Member of An Llp – NICS Liability – payments made before Finance Act 2014 treated as self-employment income — section 863 ITTOIA – whether a member of an LLP could be an employee of the LLP – Section 4(4) Limited Liability Partnerships Act 2000 . .
Short but important issue about the scope of the statutory regime relating to accelerated payment notices introduced by the Finance Act 2014. The question, in brief, is whether the APN regime is prevented from applying to liabilities for pay as you . .
Claims for judicial review seek to challenge the legality of partner payment notices (‘PPNs’) given by the Commissioners for Her Majesty’s Revenue and Customs to the claimants in exercise of new powers under the Finance Act 2014% Judges: Simler DBE J Citations: [2015] EWHC 2293 (Admin), [2015] WLR(D) 369, [2015] BTC 27 Links: Bailii, WLRD … Continue reading Rowe and Others v Revenue and Customs: Admn 31 Jul 2015
INCOME TAX – Follower Notice – Penalty – Sections 204-214 of Finance Act 2014 – necessary corrective action not taken – reasonable in all the circumstances – appeal allowed Citations: [2015] UKFTT 448 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 05 June 2022; Ref: scu.677940
Judges: Charles J Citations: [2016] EWHC 1797 (Admin), [2016] WLR(D) 420 Links: Bailii, WLRD Statutes: Finance Act 2014 Jurisdiction: England and Wales Taxes Management Updated: 23 May 2022; Ref: scu.568827
Remote Gaming Duty – Freeplay – Whether The Award of Freeplay Is Expenditure On Prizes In Terms of Finance Act 2014 – if so is it the nominal amount where there are restrictions on withdrawing the monies – yes – is it expenditure when awarded or when it is capable of being withdrawn or when … Continue reading Broadway Gaming Limited v Revenue and Customs: FTTTx 4 Apr 2022
Claim challenging 10 notices, known as follower notices, and accelerated payment notices issued by the defendants Judges: Lewis J Citations: [2018] EWHC 1967 (Admin) Links: Bailii Statutes: Finance Act 2014 Jurisdiction: England and Wales Taxes Management Updated: 25 April 2022; Ref: scu.620650
Judges: Green J Citations: [2016] EWHC 658 (Admin) Links: Bailii Statutes: Finance Act 2014 Jurisdiction: England and Wales Taxes Management Updated: 05 April 2022; Ref: scu.561491
Judicial review claims challenging accelerated payment notices and partner payment notices issued by HMRC to tax payers under Part 4, Chapter 3 and Schedule 32 of the Finance Act 2014 Judges: Supperstone J Citations: [2017] EWHC 506 (Admin) Links: Bailii Statutes: Finance Act 2014 Jurisdiction: England and Wales Taxes Management Updated: 24 March 2022; Ref: … Continue reading VVB Engineering Services Ltd and Others, Regina (on The Applications of) v Revenue and Customs: Admn 16 Mar 2017
Challenge the issue of Partner Payment Notices under Schedule 32 of the Finance Act 2014. Partner Payment Notices are a tax anti-avoidance measure. The effect of each Partner Payment Notice is to require the recipient to pay the sum identified in them to HM Revenue and Customs (‘HMRC’) within 90 days of the notice. There … Continue reading Sword Services Ltd and Others v HM Revenue and Customs: Admn 23 Jun 2016
Sir Kenneth Parker [2016] EWHC 1197 (Admin) Bailii Finance Act 2014 Taxes Management Updated: 17 January 2022; Ref: scu.564903
Challenge that new Tax Regime intended to regulate gambling was incompatible with European Law. Charles J [2015] EWHC 1863 (Admin), [2015] LLR 829, [2016] STC 151 Bailii Finance Act 2014 England and Wales Taxes – Other, European Updated: 02 January 2022; Ref: scu.550329
Claim alleging misselling of interest rate hedging products. The court considered the defendants strike out application, and applications for leave to amend pleadings. Held: it will normally be appropriate for summary judgment to be pursued on a limitation point by an application made under CPR 24.2 and preferably after the claimant has had an opportunity … Continue reading Boyse (International) Ltd v Natwest Markets Plc and Another: ChD 27 May 2020
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
The Court was asked whether the Crown is bound by the prohibition of smoking in most enclosed public places and workplaces, contained in Chapter 1 of Part 1 of the Health Act 2006. Held: However reluctantly, the claimant’s appeal was dismissed. Parliament must be assumed to have intended that the Crown be not bound by … Continue reading Black, Regina (on The Application of) v Secretary of State for Justice: SC 19 Dec 2017
(Brunei) The defendants were a one-man company, BLT, and the one man, Mr Tan. A dishonest third party to a breach of trust was liable to make good a resulting loss even though he had received no trust property. The test of knowledge was an objective one: ”knowingly’ was better avoided as a defining ingredient … Continue reading Royal Brunei Airlines SDN BHD v Tan: PC 24 May 1995
The claimant bank said that it had been induced to create very substantial lending facilities by fraudulent misrepresentation by the defendants. They now appealed against findings that England was not clearly or distinctly the appropriate forum for resolution of VTB’s tort claims, and nor that there was a proper basis for piercing the corporate veil. … Continue reading VTB Capital Plc v Nutritek International Corp and Others: SC 6 Feb 2013
The claimant gambler sought payment of his winnings. The casino said that he had operated a system called edge-sorting to achieve the winnings, and that this was a form of cheating so as to excuse their payment. The system exploited tiny variances in the appearance of the sides of playing cards, and the manipulation of … Continue reading Ivey v Genting Casinos (UK) Ltd (T/A Crockfords): SC 25 Oct 2017
FTTTx CORPORATION TAX – loan relationships – debit under paragraph 19A, Schedule 9, Finance Act 1996 in respect of the difference in the accounting value of loan relationships on a change of accounting practice – appellant company changing accounting practice from UK GAAP to IFRS at the 2004 year-end – appellant claiming the debit in … Continue reading Fidex Ltd v Revenue and Customs: FTTTx 2 Apr 2013
Question of statutory construction concerning the interaction of section 44(9) and paragraph 6(3) of Schedule 10 to the Finance Act 2003 (‘the FA 2003’) and whether a claim for repayment of stamp duty land tax (‘SDLT’) made by amendment on 14 April 2014, to a return filed on 8 October 2012, was made in time. … Continue reading Candy v Commissioners for HM Revenue and Customs: CA 3 Nov 2022
Judges: Arden, Gloster, Simon LJJ Citations: [2016] BTC 6, [2016] EWCA Civ 40, [2016] STC 1333, [2016] STI 303 Links: Bailii Statutes: Finance (No 2) Act 1992 42, Taxes Management Act 1970 12AC(1) Jurisdiction: England and Wales Citing: Appeal from – De Silva and Another v Revenue and Customs UTTC 15-Apr-2014 Film partnerships – partnership … Continue reading De Silva and Another, Regina (on The Application of) v HM Revenue and Customs: CA 2 Feb 2016
The appellants had entered into certain partnerships designed to mitigate liability too income tax by creating trading losses through investments in films. HMRC rejected the claims. HMRC then sought to backdate adjustments to the carry-back claims involved. The tax payers now appealed from findings that the adjustments were not outside the statutory time limit, saying … Continue reading De Silva and Another, Regina (on The Application of) v Revenue and Customs: SC 15 Nov 2017
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
The company made available to certain employees discretionary annual bonuses which were paid instead by way of shares and received dividends. It now appealed against findings that the payments were taxable subject to Schedule F rates and were liable also to National Insurance. Held: Applying White, The court should not be seduced by the form … Continue reading HM Revenue and Customs v PA Holdings Ltd: CA 30 Nov 2011
The appellant sought under section 104A to recover a Payment Protection Insurance premium paid in support of a loan. The borrower dealt directly with the lender, who acted as an intermediary with the insurer. The commission taken by the lender was 87%. Held: Tomlinson LJ described this level of commission as ‘quite startling’, adding that … Continue reading Harrison and Another v Black Horse Ltd: CA 12 Oct 2011
FTTTx Income tax – whether a security was a relevant discounted security – security paying on redemption a sum calculated as 7.25% per annum accruing daily – whether ‘interest’ includes sums not paid periodically – yes – appeal dismissed Judges: Mrs B Mosedale TJ Citations: [2011] STI 1990, [2011] SFTD 830, [2011] UKFTT 289 (TC) … Continue reading Pike v Revenue and Customs: FTTTx 4 May 2011
The claimant company alleged that the defendants had variously received assests (shares and cash) acquired by a former partner in the claimant company and held on his behalf, in breach of his obligations to the caimant partnership. The defendants said that the claims had in effect already been decided against the claimants in an arbitration. … Continue reading Michael Wilson and Partners Ltd v Sinclair and Others: ComC 21 Sep 2012
The court was asked whether Lister and Co v Stubbs 45 ChD 1, a decision of the Court of Appeal, was binding on him or whether he could apply the Privy Council’s decision in Attorney General for Hong Kong v Reid Held: On the facts of the case the judge was able to distinguish Lister … Continue reading Daraydan Holdings Limited, Cairn Estates Limited and Others v Solland International Limited and Others: ChD 26 Mar 2004
The parties had contracted to trade global depository notes issued by the Peruvian government. Each made mistakes as to their true value, thinking them scraps worth a few thousand dollars, whereas their true value was over $8m. On the defendant recognising their worth, they sought to sell and pocket the profit. The claimant sought restitutionary … Continue reading Lehman Brothers International (Europe) v Exotix Partners Llp: ChD 9 Sep 2019
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
UTTC INCOME TAX – claim for loss on disposal of loan stock – whether loan stock a ‘relevant discounted security’ – FA 1996, Sch 13, para 3 – whether additional payment on redemption of loan stock was interest – yes – appeal dismissed. Judges: Norris J Citations: [2013] UKUT 225 (TCC) Links: Bailii Jurisdiction: England … Continue reading Pike v HM Revenue and Customs: UTTC 10 May 2013
The defendants had requested tenders for the design and construction of an offshore wind farm. The court now considered the situation arising because of inconsistencies between documents in the tender request. The successful tender was based upon an international standard (approved by one part of the tender), but which came to fail, breaching a different … Continue reading MT Hojgaard As v EON Climate and Renewables UK Robin Rigg East Ltd and Another: SC 3 Aug 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
A reinsurance contract which contained a clause which provided that no settlement or compromise of a claim could be made or liability admitted by the insured without the prior approval of the reinsurers. The court considered how the discretion to approve a settlement must be exercised. Held: What was proscribed in all of them was … Continue reading Gan Insurance Co Ltd v Tai Ping Insurance Co Ltd: CA 3 Jul 2001
The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself. Held: The company’s appeal failed. The purposive approach to the interpretation of the general … Continue reading RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017
The defendants appealed against confiscation orders made after a finding that they had been involved (separately) in the smuggling of tobacco, suggesting a conflict between the 1992 Regulations and the Directive. Held: The appeals variously failed and succeeded according to their facts. A person obtains a pecuniary advantage by evading duty or VAT even though … Continue reading White and Others v Regina: CACD 5 May 2010
UBS AG devised an employee bonus scheme to take advantage of the provisions of Chapter 2 of the 2003 Act, with the sole purpose other than tax avoidance, and such consequential advantages as would flow from tax avoidance. Several pre-ordained steps were taken according to a detailed timetable. Once the structure of the scheme had … Continue reading UBS Ag and Another v Revenue and Customs: SC 9 Mar 2016
The court was asked as to the interrelationship of the statutory schemes relating to the protection of employees’ pensions and to corporate insolvency. Held: Liabilities which arose from financial support directions or contribution notices issued by the Pensions Regulator under the 2004 Act after the company had gone into administration, which required the company to … Continue reading In re Nortel Companies and Others: SC 24 Jul 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
Cross J said: ‘I do not find it in the least surprising that Parliament, when it decided in 1942 to allow assessments to be reopened and penalties claimed at any distance of time if fraud or wilful default was proved, should have wished the provisions which it was enacting to extend to cases where the … Continue reading Clixby v Poutney: ChD 1968
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
Millett LJ discussed the assertion of a vendor’s lien where a third party would be adversely affected: ‘A party with an equitable charge can be taken to agree to the postponement of his property against any party who was allowed to his knowledge to purchase the land on the faith that it is unencumbered.’ and … Continue reading Barclays Bank Plc v Estates and Commercial Limited: CA 20 Feb 1996
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
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
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
ECJ Environment and Consumers – Consumer protection – Doorstep selling – Purchase of immovable property – Investment financed by a secured loan – Right of cancellation – Effects of cancellation.‘when hearing a case between individuals, the national court is required, when applying the provisions of domestic law adopted for the purpose of transposing obligations laid … Continue reading Schulte v Deutsche Bausparkasse Badenia AG: ECJ 25 Oct 2005
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
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
The applicant sought to develop an asylum centre. Rather than apply for planning permission, it had served a notice of proposed development for the Crown. The Council appealed dismissal of its objections to the use of the procedure. Held: The appeal failed. The Crown was not subject to planning control. The section was to be … Continue reading Regina (Cherwell District Council) v First Secretary of State, Secretary of State for the Home Department: CA 28 Oct 2004
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
Penalty – oral evidence given from outside the UK – Schedule 55 Finance Act 2009 – late return – taxpayer alleged that an earlier criminal tax investigation left him with a debilitating fear of making a mistake on his tax return for 2014/15 – whether a reasonable excuse – whether special circumstances – appeal dismissed … Continue reading Breen v Revenue and Customs: FTTTx 3 May 2022
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
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
UTTC CORPORATION TAX – Claim for capital allowances in respect of ships where the end sub-lease was to a non-UK resident user – Time charter to that end user granted by a UK resident company that claimed that its role (as the disponent owner under the time charter) satisfied the terms of section 123 Capital … Continue reading HM Revenue and Customs v Lloyds TSB Equipment Leasing (No1) Ltd: UTTC 14 Aug 2013
The parties had entered into a contract, which both knew was to be used to defraud a third party finance company. When one sued the other for breach, the court refused to order the contract to be enforced when he became aware of the fraud. Held: The decision was correct even though neither party to … Continue reading Birkett v Acorn Business Machines Limited: CA 16 Jul 1999
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
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
FTTTx Excise Duty – warehouse – application for registration as an owner of goods under Warehousekeepers and Owners of Goods Regulations 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 allowed – directions to Commissioners … Continue reading Eastenders Cash and Carry Plc v Revenue and Customs: FTTTx 29 Dec 2010
Where parties enter into a contract which confers a discretion on one of them, the discretion must be exercised honestly and in good faith, and not ‘arbitrarily, capriciously or unreasonably’. The owner had acted unreasonably in that there was no material on which a reasonable owner could reasonably have exercised the discretion in the way … Continue reading Abu Dhabi National Tanker Co v Product Star Shipping Ltd (No 2): CA 1993
The fact that an interest payment may be aggregated with a payment of a different nature does not ‘denature’ the interest payment Judges: Megarry V-C Citations: [1981] STC 689 Jurisdiction: England and Wales Cited by: Cited – Pike v HM Revenue and Customs CA 20-Jun-2014 The taxpayer challenged rejection of his claim for a loss … Continue reading Chevron Petroleum UK Ltd v BP Petroleum Ltd: ChD 1981
Judges: Reid SP Citations: 1980 SLT (Sh Ct) 28 Statutes: Consumer Credit Act 1974 75 Jurisdiction: Scotland Cited by: Cited – Durkin (Aberdeen Sheriff Court) v DSG Retail Ltd SCS 15-Jun-2010 The appellant had purchased a computer from an associated company of the defender with finance from the defender. He complained that on his return … Continue reading United Dominions Trust Ltd v Taylor: ScSf 1980
The appellant purchased the entire stock of government surplus aircraft linen. He had another main business and had intended to resell it immediately. When that failed to promise a profit he set out to sell and sold the material over several months in many smaller transactions. He claimed not to have been in trade in … Continue reading Martin v Lowry (HM Inspector of Taxes): CA 1926
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
A section 51 non-party costs application should not be used as a substitute for the pursuit of a related cause of action against the non-party in ordinary proceedings. Nine rules were set out for allowing a costs order against someone who is not a party to the action. Such orders should be exceptional. The normal … Continue reading Symphony Group Plc v Hodgson: CA 4 May 1993
S Ltd. a member of an oil and gas exploration syndicate, agreeing that the exploration work was to be carried out by one member of the syndicate on behalf of the other members. The costs, expenses, rewards and benefits accruing from the exploration operations were to be shared by the syndicate members in proportion to … Continue reading Gaspet Ltd v Ellis (Inspector of Taxes): CA 1987
S Ltd was a member of an oil and gas exploration syndicate, the agreement relating to which provided that the exploration work was to be carried out by one member of the syndicate (the operator) on behalf of the other members. The costs, expenses, rewards and benefits accruing from the exploration operations were to be … Continue reading Gaspet Ltd v Ellis (Inspector of Taxes): 1985
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
The plaintiff had let his farm in Cumberland to a tenant farmer, along with a flock of sheep. When let, the farm extended to 234 acres and there were 700 sheep. The surety guaranteed the tenant’s obligation to re-deliver the flock of sheep in good condition at the end of the term of the lease. … Continue reading Holme v Brunskill: CA 1877
The defendant had made a mistake resulting in an equitable chargee not being given proper opportunity to object to the registration of a further charge with priority. The chargee sought compensation from the defendant registrar. Held: The registration of a charge is not to be defeated by a minor error – compensation payable. The 1925 … Continue reading Clark and Another v Chief Land Registrar and Another: ChD 2 Dec 1992
Mutual Knowledge admissible to construe contract The parties had entered into a development contract in respect of a site in Wandsworth, under which balancing compensation was to be paid. They disagreed as to its calculation. Persimmon sought rectification to reflect the negotiations. Held: The appeal succeeded. There were difficulties in construing the contract. The contract … Continue reading Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009
The court’s summary jurisdiction over solicitors is extraordinary, and therefore should only be exercised sparingly (i) if justice requires this procedure to be adopted, as opposed to some other procedure. There is a recognised jurisdiction to punish a solicitor for failure to comply with an undertaking given in his or her capacity as a solicitor.Lord … Continue reading Geoffrey Silver and Drake v Baines (trading as Wetherfield Baines and Baines) (a firm): CA 1971
Construction of term of contract for the sale and purchase of the entire issued share capital of a company. Held: The appeal was dismissed: ‘the SPA may have become a poor bargain, as it appears that it did not notify the sellers of a warranty claim within two years of Completion. But it is not … Continue reading Wood v Capita Insurance Services Ltd: SC 29 Mar 2017
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
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
No Waiver for disclosure of Advice EAT PRACTICE AND PROCEDURE: Admissibility of evidence The claimant sought disclosure of certain legal advice on the basis that its effect, and a summary of its contents, had been put before the court and therefore privilege was waived. The Tribunal rejected the application and the EAT held that they … Continue reading Brennan and others v Sunderland City Council Unison GMB: EAT 16 Dec 2008
A house was mortgaged to a bank. The house was then let to tenants at an annual rate of pounds 1,000. The tenants were protected as against the mortgagor by the Rent Acts. The tenancy was not binding on the bank. The mortgagor’s wife took a transfer of the mortgage and sued for possession. The … Continue reading Quennell v Maltby: CA 15 Nov 1978
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
The taxpayers sold their shares in return for loan notes in the form of mixed qualifying (QCB) and non qualifying corporate bonds (Non-QCB) within section 115 of the 1992 Act. Gains on the disposal of QCB would be exempt from CGT. These were then converted to QCBs. The court was asked as to their chargeability … Continue reading Hancock and Another v Revenue and Customs: SC 22 May 2019
Standing to Claim under A1P1 ECHR The appellants had written employers’ liability insurance policies. They appealed against rejection of their challenge to the 2009 Act which provided that asymptomatic pleural plaques, pleural thickening and asbestosis should constitute actionable harm for the purposes of an action of damages for personal injury. Held: The insurers’ appeals failed. … Continue reading AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011
