Doe v Revenue and Customs (Stamp Duty Land Tax – Transaction Involving Multiple Dwellings): FTTTx 25 Jan 2021

STAMP DUTY LAND TAX – transaction involving multiple dwellings – purchase of property with main house and an annexe – was enquiry validly opened by HMRC? – yes – did main house and annexe each count as a dwelling? – were main house and annexe both suitable for use as a single dwelling? – no – appeal dismissed.

Citations:

[2021] UKFTT 17 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 31 December 2022; Ref: scu.661734

Woodstock (Trade Mark: Opposition): IPO 11 Sep 2019

Sections 5(1), 5(2) and 5(3) Dilution Cases – Reputation
Section 5(4) Earlier Rights – Passing off (Issues arising from Registry proceedings)
Section 5(4) Earlier Rights – Standard of proof (evidential issues)
Revocation / Proof of Use – Dates – genuine use
Revocation / Proof of Use – Variant forms of marks – use with matter added or subtracted

Citations:

[2019] UKIntelP o53519

Links:

Bailii

Jurisdiction:

England and Wales

Intellectual Property

Updated: 31 December 2022; Ref: scu.661113

In Re Izod: CA 1897

The debtor had presented his own petition and a receiving order was made upon it. An arrangement was later made under which the debtor’s father paid the creditors 10s. in the pound and the creditors released their debts. The creditors withdrew their proofs of debt, and the debtor applied for the receiving order to be rescinded. The Official Receiver did not make any objection to the conduct of the debtor or ask for a public examination, and the registrar rescinded the receiving order. The Official Receiver appealed to the CA contending that the registrar had no jurisdiction to rescind a receiving order merely on the ground that a private arrangement had been made with the creditors; alternatively, if there was jurisdiction, it was wrongly exercised.
Held: None of the members of the Court doubted the existence of the jurisdiction or that Section 104 gave the bankruptcy court an absolute discretion to rescind or vary any of its orders. By a majority the Court held that a receiving order may properly be rescinded where the debtor has afterwards come to a private arrangement with his creditors, but emphasised that the court will act only with great caution and under special circumstances which make it clear that the arrangement is for the benefit of the creditors and where the debtor has not been guilty of any misconduct in connection with his insolvency.

Citations:

[1897] 1 QB 241

Statutes:

Bankruptcy Act 1883 104

Jurisdiction:

England and Wales

Cited by:

Distinguished – In Re A Debtor No 12 of 1970 CA 1970
A bankruptcy petition was presented against the debtor and a receiving order was made upon it. He afterwards assured his creditors that he would pay them in full. The petitioning creditor was content with his assurance, but the other creditors were . .
Cited – Fitch v The Official Receiver CA 15-Nov-1995
Appeals from refusals to rescind bankruptcy orders. The bankrupts had, after lodging their appeals, persuaded the petitioning creditor and several other creditors to support the application. The first bankrupt was acting as agent in negotiations . .
Lists of cited by and citing cases may be incomplete.

Insolvency

Updated: 31 December 2022; Ref: scu.652378

Cornerstone (North East) Adoption and Fostering Service Ltd, Regina (on The Application of) v The Office for Standards In Education, Children’s Services and Skills: Admn 7 Jul 2020

Whether it is lawful for an adoption and fostering agency only to accept heterosexual evangelical Christians as the potential carers of fostered children.

Judges:

The Honourable Mr Justice Julian Knowles

Citations:

[2020] EWHC 1679 (Admin)

Links:

Bailii

Jurisdiction:

England and Wales

Adoption, Discrimination

Updated: 31 December 2022; Ref: scu.652385

Oakwood Court (Holland Park) Ltd v Daejan Properties Ltd: 2007

The considered a boiler house housed in a separate building. The issue was whether it came within section 1(3)(b) of the 1993 Act, that is, property which a qualifying tenant ‘is entitled under the terms of the lease of his flat to use in common with the occupiers of other premises’.
Held: Judge Marshall said that it did not, because the receipt of hot water by the tenants from the boiler did not amount to their ‘use’ of the boiler house.

Citations:

[2007] 1 EGLR 121

Statutes:

Leasehold Reform Housing and Urban Development Act 1993

Jurisdiction:

England and Wales

Landlord and Tenant

Updated: 31 December 2022; Ref: scu.652377

Kayll v Rawlinson: ChD 2010

The parties disputed the validity of a will.
Held: (obiter) David Richards J said that because it was common ground that the terms of the attestation clause did not reflect the manner in which the signing of the will by the testator had been witnessed, the presumption of due execution could not arise from the attestation clause.

Judges:

David Richards J

Citations:

[2010] EWHC 1269 (Ch)

Jurisdiction:

England and Wales

Cited by:

Cited – Wilson v Lassman ChD 7-Mar-2017
Claim for revocation of grant of probate on grounds that the will was not validly executed. It had been signed but before the witnesses attended.
Held: The will of the deceased was properly executed and attested in compliance with statute and . .
Lists of cited by and citing cases may be incomplete.

Wills and Probate

Updated: 31 December 2022; Ref: scu.652336

In Re A Debtor No 12 of 1970: CA 1970

A bankruptcy petition was presented against the debtor and a receiving order was made upon it. He afterwards assured his creditors that he would pay them in full. The petitioning creditor was content with his assurance, but the other creditors were not. Despite their opposition the debtor applied to the registrar for the receiving order to be rescinded and the registrar rescinded it. The debtor now argued that although there was no scheme of arrangement or composition (and could not be having to the weight of opposition), and no ground upon which an adjudication could be annulled, nevertheless there were exceptional circumstances which justified the rescission of the receiving order.
Held: There were no such exceptional circumstances. It was merely a case of a debtor who had gained the belated sympathy of the petitioning creditor though not of all those who had submitted proofs, but who could make no concrete offer to his creditors.
Russell LJ distinguished Re Izod on the ground that in that case there was a de facto scheme of arrangement approved by all the creditors and arrived at in the course of proceedings subject to the scrutiny of the Official Receiver who did not oppose the application or insist upon a public examination. He concluded: ‘In our judgment the exceptional circumstances that justify the exercise of the power under Section 108(1) to rescind a receiving order and set aside the bankruptcy must be such as are closely analogous to the expressly recognised circumstances which enable a bankruptcy to be halted or annulled.’

Judges:

Russell LJ

Citations:

[1971] 1 WLR 1212

Jurisdiction:

England and Wales

Citing:

Distinguished – In Re Izod CA 1897
The debtor had presented his own petition and a receiving order was made upon it. An arrangement was later made under which the debtor’s father paid the creditors 10s. in the pound and the creditors released their debts. The creditors withdrew their . .

Cited by:

Cited – Fitch v The Official Receiver CA 15-Nov-1995
Appeals from refusals to rescind bankruptcy orders. The bankrupts had, after lodging their appeals, persuaded the petitioning creditor and several other creditors to support the application. The first bankrupt was acting as agent in negotiations . .
Lists of cited by and citing cases may be incomplete.

Insolvency

Updated: 31 December 2022; Ref: scu.652379

Wilkes v Revenue and Customs (Income Tax – High Income Child Benefit (HICN) Charge): FTTTx 15 Jun 2020

Taxpayer had liability but did not complete a tax return – HMRC discovered HICB charge liability and raised discovery assessment under s29(1)(a) TMA 1970 – was there discovery that income which ought to have been assessed to income tax had not been assessed? – held: no, as HICBC charge was a self-standing liability to income tax, not income assessable to income tax – assessment invalid – appeal allowed

Citations:

[2020] UKFTT 256 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 December 2022; Ref: scu.652297

Fatima v Family Channel Ltd and Another: CA 1 Jul 2020

Appeal from judgment after trial judge proceeded with trial the defendant absent, and another Judge acceded to request for judgment to be set aside.
Held: The decision was restored. Appellate courts should be slow to overturn a judge’s decision to refuse or allow an application to set aside using CPR r 39.3 without being satisfied that the judge has been wrong in principle. No judicial comity required the judge hearing the application under CPR r 39.3(3) to follow the trial judge, and a judge hearing the application under CPR r 39.3(3) might reach a different decision on the same facts. The approach of the judge in the present case was therefore flawed.

Judges:

Lewison, Popplewell, Carr LJJ

Citations:

[2020] EWCA Civ 824, [2020] WLR(D) 380

Links:

Bailii, WLRD

Jurisdiction:

England and Wales

Litigation Practice

Updated: 31 December 2022; Ref: scu.652309

AAA and Another v CCC: CA 7 Jul 2020

Appeal by the defendant, CCC, against an order containing a final injunction restraining the defendant from publishing or disclosing to any other persons all or any part of the information contained in Confidential Schedule 1 to the order.

Judges:

Lord Justice Patten

Citations:

[2020] EWCA Civ 846

Links:

Bailii

Jurisdiction:

England and Wales

Information

Updated: 31 December 2022; Ref: scu.652307

Stimpson v Standard Telephones and Cables Ltd: CA 1940

Citations:

[1940] 1 KB 342

Jurisdiction:

England and Wales

Cited by:

Approved – Bonnington Castings Ltd v Wardlaw HL 1-Mar-1956
The injury of which the employee complained came from two sources, a pneumatic hammer, in respect of which the employers were not in breach of the relevant Regulations; and swing grinders, in respect of which they were in breach.
Held: It had . .
Lists of cited by and citing cases may be incomplete.

Health and Safety

Updated: 31 December 2022; Ref: scu.652301

Mist v Toleman and Sons: CA 1946

Citations:

[1946] 1 All ER 139

Jurisdiction:

England and Wales

Cited by:

Cited – Bonnington Castings Ltd v Wardlaw HL 1-Mar-1956
The injury of which the employee complained came from two sources, a pneumatic hammer, in respect of which the employers were not in breach of the relevant Regulations; and swing grinders, in respect of which they were in breach.
Held: It had . .
Lists of cited by and citing cases may be incomplete.

Health and Safety

Updated: 31 December 2022; Ref: scu.652299

Davis v Lloyds Bank Plc: ChD 3 Jul 2020

action for breach of statutory duty against Lloyds Bank plc – conduct by Lloyds Bank plc of a review process that was agreed between the Financial Services Authority and Lloyds Bank plc in June 2012, and later updated in 2013. The review process concerned the mis-selling of certain types of interest rate hedging products to unsophisticated customers.

Judges:

Sarah Worthington QC (Hon) sitting as a Deputy High Court Judge

Citations:

[2020] EWHC 1758 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Banking, Consumer

Updated: 31 December 2022; Ref: scu.652326

Jarvis v Evans and Another: CA 7 Jul 2020

The Court considered the scope of the licensing requirement and the consequences of failing to comply with it. Must a landlord be licensed to serve a notice under section 8 of the Housing Act 1988 (‘the 1988 Act’)? If he must, is a notice served by an unlicensed landlord nugatory?

Judges:

Lord Justice Newey

Citations:

[2020] EWCA Civ 854

Links:

Bailii

Statutes:

The Housing (Wales) Act 2014

Jurisdiction:

Wales

Housing

Updated: 31 December 2022; Ref: scu.652312

TFS Stores Ltd v The Designer Retail Outlet Centres (Mansfield) General Partner Ltd and Others: CA 2 Jul 2020

Third in a rapid succession of Court of Appeal cases concerning the effect of the automatic stay imposed by Practice Direction 51Z

Judges:

Sir Geoffrey Vos, Chancellor of the High Court

Citations:

[2020] EWCA Civ 833

Links:

Bailii

Statutes:

Civil Procedure (Amendment No. 2) (Coronavirus) Rules 2020

Jurisdiction:

England and Wales

Litigation Practice

Updated: 31 December 2022; Ref: scu.652316

Regina v Zielinski: CACD 2007

Though a judge’s good character direction may be deficient the conviction may yet be safe.

Citations:

[2007] EWCA Crim 704

Jurisdiction:

England and Wales

Cited by:

Cited – Moustakim, Regina v CACD 27-Nov-2008
Appeal from conviction of being knowingly concerned in the fraudulent evasion of the prohibition on the importation of a controlled drug of Class A, that is to say cocaine. Challenge to good character direction ‘You know from the officer that the . .
Lists of cited by and citing cases may be incomplete.

Criminal Practice

Updated: 31 December 2022; Ref: scu.652306

Watts v Enfield Rolling Mills (Aluminium) Ltd: CA 1952

Citations:

[1952] 1 All ER 1013

Jurisdiction:

England and Wales

Cited by:

Cited – Bonnington Castings Ltd v Wardlaw HL 1-Mar-1956
The injury of which the employee complained came from two sources, a pneumatic hammer, in respect of which the employers were not in breach of the relevant Regulations; and swing grinders, in respect of which they were in breach.
Held: It had . .
Lists of cited by and citing cases may be incomplete.

Health and Safety

Updated: 31 December 2022; Ref: scu.652300

Holt v Holley and Steer Solicitors (A Firm): CA 7 Jul 2020

The claimant wished to claim professional negligence against the defendants her former solicitors, saying that they had failed to have items of jewelry professionally valued on her divorce. She now appealed from an order striking out the claim as time barred.

Judges:

Lord Justice McCombe

Citations:

[2020] EWCA Civ 851

Links:

Bailii

Statutes:

Limitation Act 1980 5

Jurisdiction:

England and Wales

Professional Negligence, Limitation

Updated: 31 December 2022; Ref: scu.652311

Solicitor General v Holmes: QBD 11 Dec 2019

‘The Solicitor General in this matter applies for permission to bring committal proceedings against the respondent, John Holmes, for interfering with the administration of justice in criminal proceedings in Northampton Crown Court on 1 October 2018. The Solicitor General seeks Mr Holmes’ committal to prison for using his mobile telephone while he and other co-defendants were in the secured dock in that courtroom in order to film for approximately 15 seconds.’

Judges:

Simler LJ

Citations:

[2019] EWHC 3765 (QB)

Links:

Bailii

Jurisdiction:

England and Wales

Contempt of Court

Updated: 31 December 2022; Ref: scu.652255

Reaney (T/A Armagh Marble) v Revenue and Customs (VAT – Appeal from Assessment): FTTTx 10 Jun 2020

VAT-Appeal against assessment-Zero-rating of goods on the basis that they were acquired in another Member State by a person liable for VAT on the acquisition-Requirements for zero rating not met-Whether Appellant required to account for the VAT

Citations:

[2020] UKFTT 252 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 December 2022; Ref: scu.652293

Stonypath Developments Ltd v Revenue and Customs (VAT – Appeal from Assessment In Respect of Disallowed Input Tax): FTTTx 9 Jun 2020

VAT-Appeal against assessment in respect of disallowed input tax-Whether supplies had been paid for within 6 months or at all (s 26A VATA)-Whether input tax should have been allowed in the absence of a VAT invoice (reg 29 VAT Regulations)

Citations:

[2020] UKFTT 251 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 December 2022; Ref: scu.652294

Constable v The Crown Prosecution Service (CPS): Admn 3 Jul 2020

Renewed application for permission to challenge the decision of the Crown Prosecution Service not to prosecute two people for offences of fraud and for an offence of conspiracy to defraud. The applicant contends that this decision was perverse to the extent that no reasonable prosecutor could have reached it.

Judges:

Mrs Justice Cutts DBE

Citations:

[2020] EWHC 1760 (Admin)

Links:

Bailii

Jurisdiction:

England and Wales

Criminal Practice

Updated: 31 December 2022; Ref: scu.652240

Budhdeo and Others v Revenue and Customs (Income Tax : Directions To Recover Paye Income Tax From Individuals): FTTTx 17 Apr 2020

INCOME TAX – directions to recover PAYE income tax from individuals – whether Appellants were aware that employer had wilfully failed to deduct PAYE – whether 20 year extended time limit for assessments applied – Regulation 72, Income Tax (PAYE) Regulations 2003

Citations:

[2020] UKFTT 193 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 December 2022; Ref: scu.651565

Fuller v Revenue and Customs (VAT : DIY Builders : Planning Permission for House and Garage): FTTTx 10 Feb 2020

VAT – DIY Builders – planning permission for house and garage – house occupied 2010 – planning permission amended 3 January 2019 to omit garage – completion certificate issued 4 January 2019 – application for refund dated 4 January 2019 rejected by HMRC as out of time – appeal allowed as building project not completed until amended planning permission issued

Citations:

[2020] UKFTT 173 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 31 December 2022; Ref: scu.651561

Stanley v London Borough of Tower Hamlets: QBD 26 Jun 2020

The Claimant sued the Council for breach of the Data Protection Act 1998, breach of the General Data Protection Regulation (Regulation (EU) 2016/679), breach of confidence, misuse of private information, and breach of Article 8 of the European Convention on Human Rights. Disclosure of medical records to attendees of child protection conference. Defendant’s application for relief – failure to Act for coronavirus crisis.

Citations:

[2020] EWHC 1622 (QB)

Links:

Bailii

Jurisdiction:

England and Wales

Information

Updated: 31 December 2022; Ref: scu.652149

Matharu Delivery Service Ltd v Revenue and Customs (Procedure : Notice To Provide Detailed Chronological Directors’ Loan Account): FTTTx 29 Aug 2019

Schedule 36 Finance Act 2008 – notice to provide detailed chronological directors’ loan account -penalty – whether reasonable excuse for failure to comply – no

Citations:

[2019] UKFTT 553 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 31 December 2022; Ref: scu.641336

Hunt v Revenue and Customs (Capital Gains Tax – Payment Under A Guarantee In Respect of Loan To Company): FTTTx 6 Aug 2019

Capital gains tax – Payment under a guarantee in respect of loan to company – Whether allowable loss – Whether ‘qualifying loan’ – Whether company commenced trading – Appeal allowed

Citations:

[2019] UKFTT 515 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 31 December 2022; Ref: scu.641326

Making Productions Ltd v Revenue and Customs (Corporation Tax – Penalties for Failure To File Company Tax Returns): FTTTx 14 Aug 2019

Penalties for failure to file company tax returns – Schedule 18 Finance Act 1998 – taxpayer relied on agent to file returns – unaware returns had not been filed – whether reasonable excuse – no – appeal dismissed

Citations:

[2019] UKFTT 535 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 31 December 2022; Ref: scu.641335