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Regina v Secretary of State for The Home Department Ex Parte Simms: HL 8 Jul 1999

Ban on Prisoners talking to Journalists unlawful The two prisoners, serving life sentences for murder, had had their appeals rejected. They continued to protest innocence, and sought to bring their campaigns to public attention through the press, having oral interviews with journalists without undertakings from the journalists not to publish any element of the interview. … Continue reading Regina v Secretary of State for The Home Department Ex Parte Simms: HL 8 Jul 1999

Sargent v Barnes: ChD 1978

The dental surgeon taxpayer travelled to his dental surgery from home by car every day, a distance of about 11 miles. He also maintained a laboratory where a dental technician worked, about 1 mile from his home and almost directly on the route between his home and his surgery. He stopped off at the laboratory … Continue reading Sargent v Barnes: ChD 1978

Anisminic Ltd v Foreign Compensation Commission: HL 17 Dec 1968

There are no degrees of nullity The plaintiffs had owned mining property in Egypt. Their interests were damaged and or sequestrated and they sought compensation from the Respondent Commission. The plaintiffs brought an action for the declaration rejecting their claims was a nullity. The Commission replied that the courts were precluded from considering the question … Continue reading Anisminic Ltd v Foreign Compensation Commission: HL 17 Dec 1968

Mason v Boscawen: ChD 18 Dec 2008

The landlord had opted to charge VAT on part of the rent. The tenant fell into arrears and now challenged a notice to quit which included the VAT. The court was asked what constituted ‘rent’ for the purposes of a demand for rent founding a notice to quit an agricultural tenancy. Held: The notice had … Continue reading Mason v Boscawen: ChD 18 Dec 2008

Anson v Revenue and Customs: SC 1 Jul 2015

Interpretation of Double Taxation Agreements This appeal is concerned with the interpretation and application of a double taxation agreement between the United Kingdom and the United States of America. A had been a member of an LLP in Delaware, and he was resident within the UK, but not domiciled here. He was liable to UK … Continue reading Anson v Revenue and Customs: SC 1 Jul 2015

Fowler v Revenue and Customs: SC 20 May 2020

The taxpayer, a diver resident in South Africa had undertaken engagements within UK waters and now disputed his liability to Income Tax using a deeming provision in section 5 of the 2005 Act being self employed.
Held: HMRC’s appeal succeeded. . .

Regina v Secretary of State for The Home Department Ex Parte Simms: HL 11 Feb 1999

The two prisoners, serving life sentences for murder, had had their appeals rejected. They continued to protest innocence, and sought to bring their campaigns to public attention through the press, having oral interviews with journalists without . .