The taxpayer was a barrister. To comply with Bar guidance on court dress, she wore, in court and in and to and from chambers black dresses, suits and shoes and white blouses. The clothing were perfectly ordinary articles suitable for everyday wear. But for her professional requirements she would have not purchased those clothes. She … Continue reading Mallalieu v Drummond: HL 27 Jul 1983
Europa An action by the Commission pursuant to Article 169 of the Treaty against a Member State for failure to fulfil its obligations, the bringing of which is a matter for the Commission in its entire discretion, is objective in nature. In the context of the balance of powers between the institutions laid down in … Continue reading Commission v United Kingdom: ECJ 21 Jun 1988
(The Dutch Potato case) A farmers’ cooperative owned a refrigerated potato store. During 1975 and 1976 it came to be unnecessary, because it was planning to sell the store, to levy the usual storage charges on its members. Dutch tax officials claimed that there was nevertheless consideration for their use of the store in the … Continue reading Staatsecretaris Van Financien v Cooperatieve Aardappelenbewaarplaats: ECJ 5 Feb 1981
The House was asked whether a particular transaction was ‘an adventure in the nature of trade’. Held: Although the House accepted that this was ‘an inference of fact’, on the primary facts as found by the Commissioners ‘the true and only reasonable conclusion’ contradicted that decision. The House set out principles for establishing that decisions … Continue reading Edwards (Inspector of Taxes) v Bairstow: HL 25 Jul 1955
The court considered the offence of cheating the public revenue. Held: Cheating might include any form of fraudulent conduct which resulted in diverting money from the revenue and depriving the revenue of money to which it was entitled. Michael Davies J: ‘In our judgment, ‘cheating the revenue’ can take place without any positive act of … Continue reading Regina v Mavji: CACD 1987
Bingham LJ said: ‘The Police and Criminal Evidence Act governs a field in which there are two very obvious public interests. There is, first of all, a public interest in the effective investigation and prosecution of crime. Secondly, there is a public interest in protecting the personal and property rights of citizens against infringement and … Continue reading Regina v Lewes Crown Court ex parte Hill: 1991
Two women parties used funds generated by a joint business venture to buy a house in which they lived together. It was vested in the sole name of the plaintiff but on the understanding that they were joint beneficial owners. The purpose of the arrangement was so that false benefit claims could be made to … Continue reading Tinsley v Milligan: HL 28 Jun 1993
Statutory Duty Not Extended by Common Law The claimant sought damages after a road accident. The driver came over the crest of a hill and hit a bus. The road was not marked with any warning as to the need to slow down. Held: The claim failed. The duty could not be extended to include … Continue reading Gorringe v Calderdale Metropolitan Borough Council: HL 1 Apr 2004
The claim patented sought to protect a genetic molecule rather than a whole mouse namely that the molecule would, if inserted into a suitable host cell, cause the cell to make antigens of the Hepatitis B virus. A recombinant method of making the antigens of a hepatitis virus was patented with a priority date of … Continue reading Biogen Plc v Medeva Plc: HL 31 Oct 1996
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
Statutory Duty Does Not Create Common Law Duty The mere existence of statutory power to remedy a defect cannot of itself create a duty of care to do so. A highway authority need not have a duty of care to highway users because of its duty to maintain the highway. The two stage test ‘involves … Continue reading Stovin v Wise, Norfolk County Council (Third Party): HL 24 Jul 1996
The Property of Every Man is Sacred The King’s Messengers entered the plaintiff’s house and seized his papers under a warrant issued by the Secretary of State, a government minister. Held: The common law does not recognise interests of state as a justification for allowing what would otherwise be an unlawful search. Lord Camden CJ … Continue reading Entick v Carrington: KBD 1765
Lloyds Agents Owe Care Duty to Member; no Contract Managing agents conducted the financial affairs of the Lloyds Names belonging to the syndicates under their charge. It was alleged that they managed these affairs with a lack of due careleading to enormous losses. Held: The assumption of responsibility principle enunciated in Hedley is not confined … Continue reading Henderson v Merrett Syndicates Ltd: HL 25 Jul 1994
The defendant tenants, anticipating that the landlord might delay or refuse consent to a subletting entered into a ‘virtual assignment’ of the lease, an assignment in everything but the deed and with no registration. The lease contained a standard form prohibition against assignments or sub-letting. The defendants now appealed against a finding that they were … Continue reading Clarence House Ltd v National Westminster Bank Plc: CA 8 Dec 2009
The plaintiff firm of solicitors sought to recover money which had been stolen from them by a partner, and then gambled away with the defendant. He had purchased their gaming chips, and the plaintiff argued that these, being gambling debts, were worthless, and that therefore no consideration had been given. Held: The casino’s defence succeeded. … Continue reading Lipkin Gorman (a Firm) v Karpnale Ltd: HL 6 Jun 1991
The House considered the meaning of the word ‘bounty’ in an income tax context, where it had been used by the courts: ‘My Lords, I would venture to point out that the word ‘bounty’ appears nowhere in the statute. It is a judicial gloss upon the statute descriptive of those classes of cases which are … Continue reading Chinn v Hochstrasser (Inspector of Taxes): HL 11 Dec 1980
Second Hand Knowledge Supports Resaobnable Belief The plaintiff had been arrested on the basis of the 1984 Act. The officer had no particular knowledge of the plaintiff’s involvement, relying on a briefing which led to the arrest. Held: A reasonable suspicion upon which an arrest was founded need not be based on the arresting officer’s … Continue reading O’Hara v Chief Constable of the Royal Ulster Constabulary: HL 21 Nov 1996
The court discussed the historic availability of set-off in an insolvency: ‘By the turn of the [20th] century, therefore, the authorities showed that debts whose existence and amount were alike contingent at the date of the receiving order, and claims to damages for future breaches of contracts existing at that date, were capable of proof … Continue reading In re Charge Card Services Ltd: ChD 1987
Revival of domicile of origin after loss of choice The House considered the domicile of the respondent’s father at the time of the respondent’s birth. The father had been born in Scotland but had left Scotland and taken a lease of a house in London. He had a castle in Scotland but that was not … Continue reading Udny v Udny: HL 1869
Court to seek and Apply Parliamentary Intention The appellant challenged the practice of permitting cell nuclear replacement (CNR), saying it was either outside the scope of the Act, or was for a purpose which could not be licensed under the Act. Held: The challenge failed. The court was to give effect to the intentions of … Continue reading Regina v Secretary of State for Health ex parte Quintavalle (on behalf of Pro-Life Alliance): HL 13 Mar 2003
The BBC claimed to be exempt from income tax. It claimed crown immunity as an emanation of the crown. The court had to decide whether the BBC was subject to judicial review. Held: It is not a statutory creature; it does not exercise statutory functions; it is not in any general way subject to statutory … Continue reading The British Broadcasting Corporation v Johns (HM Inspector of Taxes): CA 5 Mar 1964
R Ltd were in serious financial difficulties. The company’s overdraft with the appellant bank was almost twice its permitted limit. The company sought a loan of 1 million pounds from a financier, who was willing to lend the company that sum provided the company found the money necessary to pay the ordinary share dividend, a … Continue reading Barclays Bank Ltd v Quistclose Investments Ltd; etc: HL 31 Oct 1968
The claimant had received two injuries resulting in his total blindness. He sought an order of certiorari against the respondent who had found only a 20% disability. The tribunal responded that its decision, under the Act was final. Held: In its decision the tribunal had made reference to the expert medical report and thereby had … Continue reading Regina v Medical Appeal Tribunal ex parte Gilmore; Re Gilmore’s Application: CA 25 Feb 1957
New CPR govern Indemnity Costs awards The defendant had successfully defended the main claim and now appealed against the refusal of an order for costs on an indemnity basis even though judge thought that the claimants had behaved unreasonably. He had said that some conduct deserving of moral condemnation was required. The defendant had made … Continue reading Reid Minty (a firm) v Taylor: CA 2002
Account taken of circumstances wihout ambiguity The respondent gave advice on home income plans. The individual claimants had assigned their initial claims to the scheme, but later sought also to have their mortgages in favour of the respondent set aside. Held: Investors having once assigned their causes of action to the ICS, could not later … Continue reading Investors Compensation Scheme Ltd v West Bromwich Building Society: HL 19 Jun 1997
A non-takeaway restaurant is a supply of services, and a ferry supply was made from its place of business. The supply of prepared food and drink at a restaurant resulted from a whole series of services (including the preparation and service of the meal); and that since restaurant transactions were characterised by a cluster of … Continue reading Faaborg-Gelting Linien v Finanzamt Flensburg: ECJ 2 May 1996
The court set down the conditions for the award of exemplary damages. There are two categories. The first is where there has been oppressive or arbitrary conduct by a defendant. Cases in the second category are those in which the defendant’s conduct has been calculated by him to make a profit for himself which may … Continue reading Rookes v Barnard (No 1): HL 21 Jan 1964
Contract Damages; What follows the Breach Naturaly The plaintiffs had sent a part of their milling machinery for repair. The defendants contracted to carry it, but delayed in breach of contract. The plaintiffs claimed damages for the earnings lost through the delay. The defendants appealed, saying that the damages were too remote. Held: The case … Continue reading Hadley v Baxendale: Exc 23 Feb 1854
Rectification – Chartbrook not followed Opportunity for an appellate court to clarify the correct test to apply in deciding whether the written terms of a contract may be rectified because of a common mistake. Held: The appeal failed. The judge was right to conclude that an objective observer would have understood – just as Barclays … Continue reading FSHC Group Holdings Ltd v Glas Trust Corporation Ltd: CA 31 Jul 2019
Right of Recovery of Money Paid under Mistake Kleinwort Benson had made payments to a local authority under swap agreements which were thought to be legally enforceable when made. Subsequently, a decision of the House of Lords, (Hazell v. Hammersmith and Fulham) established that such swap agreements were unlawful. Kleinwort Benson then sought restitution of … Continue reading Kleinwort Benson Ltd v Lincoln City Council etc: HL 29 Jul 1998
The company had paid substantial sums out in establishing a gas pipeline, and claimed those sums against its tax as capital allowances. The transaction involved a sale and leaseback arrangement which the special commissioners had found to be a pre-arranged series created only for a tax advantage, and the judge at first instance agreed saying … Continue reading Barclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes): HL 25 Nov 2004
The defendant had been convicted, under regulations made under the Act, of smoking in a railway carriage. He sought to challenge the validity of the regulations themselves. He wanted to argue that the power to ban smoking on carriages did not . .
The plaintiff, on arriving at the airport found that his luggage had been lost. The defendant denied liability saying he had not notified his claim within the requisite period.
Held: Elementary justice requires that the rules by which the . .
The General Commissioner had held that an inspector’s refusal to renew a certificate allowing the taxpayer construction company to pay its sub-contractors without deducting income tax, infringed that company’s rights. The inspector appealed.
