Gould v St John’s Downshire Hill (Unfair Dismissal – Marriage and Civil Partnership): EAT 5 Jun 2020

UNFAIR DISMISSAL
MARRIAGE AND CIVIL PARTNERSHIP
The vicar of an evangelical Christian church, who was dismissed in August 2016, alleged that his dismissal was because of the breakdown of his marriage and that his dismissal amounted to marriage discrimination and was unfair. The Employment Tribunal found, on the evidence, that the reason for dismissal was a loss of trust and confidence in him. Although the breakdown of his marriage had contributed to the loss of trust and confidence, it was part of the background or context rather than part of the reason for dismissal: The Respondent’s concern, insofar as it related to marital breakdown, was with his behaviour in the context of that breakdown rather than a moral or religious belief that a minister whose marriage breaks down cannot continue to serve. The marriage discrimination claim therefore failed. His dismissal was also fair.
Held: although the Claimant’s discrimination claim might have succeeded if the decision to dismiss him had been significantly influenced by a belief that a minister cannot continue to serve if their marriage breaks down, or if they would not have been dismissed in the same circumstances had they not been married, the Employment Tribunal had been entitled to find as a fact that this was not what had happened. As a matter law, therefore, this was not a case of marriage discrimination. The appeal against the finding that the dismissal was fair was premised on there being an error of law in relation to the discrimination claim and it therefore also failed.

Citations:

[2020] UKEAT 0002 – 20 – 0506

Links:

Bailii

Jurisdiction:

England and Wales

Employment

Updated: 06 December 2022; Ref: scu.651613

Richards v The Information Commissioner, The Welsh Government (Information Rights): UTAA 29 Nov 2019

Information Rights – Proper meaning of s58 FOIA 2000; whether First-tier Tribunal was entitled to refuse the requester’s appeal AND to substitute the Information Commissioner’s notice; decides (consistent with decision in The Information Commissioner v Malnick and ACOBA [2018] UKUT 72 (AAC)) that the Tribunal misdirected itself in law when it purported to substitute its decision for that of the Information Commissioner, having dismissed the appeal.

Citations:

[2019] UKUT 379 (AAC)

Links:

Bailii

Jurisdiction:

England and Wales

Information

Updated: 06 December 2022; Ref: scu.651672

KJ v Secretary of State for Work and Pensions (IS): UTAA 11 Oct 2019

Marriage, Civil Partnerships and Living Together, Tribunal Procedure and Practice – Income support – Living together as a married couple – Long term relationship – Period where couple said to have separated – Relevance of ‘signposts’ in living together cases – Extent of fact-finding and reasoning required of First-tier Tribunal deciding appeal – DK v SSWP [2016] CSIH 84; [2017] AACR 10 considered.

Citations:

[2019] UKUT 312 (AAC)

Links:

Bailii

Jurisdiction:

England and Wales

Benefits

Updated: 06 December 2022; Ref: scu.651659

Qubic Taxassethound Ltd and Others v Revenue and Customs (Income Tax/Corporation Tax : Appeal v Data-Holder Notice): FTTTx 11 May 2020

INCOME TAX/CORPORATION TAX – Appeal against data-holder notice under Schedule 23 FA 2011 – Appeal against information notice under Schedule 36 FA 2008 – Appeal against penalties

Citations:

[2020] UKFTT 215 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 06 December 2022; Ref: scu.651607

Department for Education (Central Government): ICO 7 Feb 2020

The complainant has requested information relating to the appointment of governors at the school and specific information concerning the departure of one and the appointment of another. To the date of this notice, International Academy of Greenwich (the school) has failed to respond to the complainant’s request. The Commissioner’s decision is that the school has breached section 10 of the FOIA by failing to respond to the complainant’s information request within the statutory timeframe for compliance. The Commissioner requires the school to respond to the complainant’s information request in accordance with the FOIA.
FOI 10: Complaint upheld

Citations:

[2020] UKICO fs50898292

Links:

Bailii

Jurisdiction:

England and Wales

Information

Updated: 06 December 2022; Ref: scu.651401

Slaymark and Another v Revenue and Customs (VAT : Opted Property): FTTTx 15 May 2020

VAT – opted property – occupied by four businesses in succession – no rent paid – whether obligation to pay – whether expectation that payment would be made – held, no -input tax on expenses claimed on final VAT return disallowed by HMRC – that decision upheld and appeal dismissed

Citations:

[2020] UKFTT 223 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 December 2022; Ref: scu.651609

Wiltshire Council (Local Government): ICO 12 May 2020

The complainant requested from Wiltshire Council (‘the Council’) information relating to a housing association. The Council refused to disclose the requested information and cited section 42(1) (legal professional privilege) of the FOIA as a basis for non-disclosure. The Commissioner’s decision is that the Council was entitled to rely on the exemption at section 42(1) of the FOIA to withhold the information. Therefore, the Commissioner does not require the Council to take any steps as a result of this decision notice.
FOI 43(2): Complaint not upheld
Decision notice: fs50870719

Citations:

[2020] UKICO fs50870719

Links:

Bailii

Jurisdiction:

England and Wales

Information

Updated: 06 December 2022; Ref: scu.651559

Les Ambassadeurs Club Ltd v Albluewi (Aka Sheikh Salah Hamdan Albluewi and Mr Salah Hamdan Albelwi): QBD 22 May 2020

Application for discharge of world wide freezing order.

Citations:

[2020] EWHC 1313 (QB)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Les Ambassadeurs Club Ltd v Albluewi QBD 28-May-2020
. .
Lists of cited by and citing cases may be incomplete.

Litigation Practice

Updated: 06 December 2022; Ref: scu.651224

Croydon London Borough Council v Kalonga: QBD 2 Jun 2020

The court was asked whether the landlord could seek possession of a property granted under a five year flexible tenancy. There was no straightforward forfeiture clause. The landlord alleged rent arrears and anti-social behaviour.
Held: Without a forfeiture clause in the lease, the lease could not be determined before its expiry.

Judges:

Tipples J

Citations:

[2020] EWHC 1353 (QB), [2020] WLR(D) 319

Links:

Bailii, WLRD

Statutes:

Housing Act 1985 82

Jurisdiction:

England and Wales

Housing

Updated: 06 December 2022; Ref: scu.651238

Wells v Full Moon Events Ltd (T/A Dave Thorpe Honda Off-Road Centre) and Another: QBD 19 May 2020

The claimant alleged negligence in the defendant who had organised an off-road motorcycling event in which he was injured. He hit a stone submerged in a puddle causing the accident.
Held: ‘the Claimant has failed to discharge the burden on him to prove that he struck an object concealed in the water which was large enough to precipitate his fall. Although there is no burden of proof on the Defendant, I find that it is more probable that the Claimant’s fall was precipitated by him striking the rocks on the eastern side of the puddle, due to making an error in the manner in which he negotiated the puddle.’

Judges:

Michael Bowes QC sitting as Deputy Judge of the High Court

Citations:

[2020] EWHC 1265 (QB)

Links:

Bailii

Jurisdiction:

England and Wales

Personal Injury

Updated: 06 December 2022; Ref: scu.651235

Jefferies International Ltd and Another v Cantor Fitzgerald and Co and Others: QBD 2 Jun 2020

Applications made by the First to Third Defendants and the Fourth to Sixth Defendants issued on 19 and 21 February 2019 respectively to challenge the jurisdiction of the court to hear this action, alternatively to stay the action on case management grounds.

Judges:

Cook M

Citations:

[2020] EWHC 1381 (QB)

Links:

Bailii

Jurisdiction:

England and Wales

Jurisdiction

Updated: 06 December 2022; Ref: scu.651240

Les Ambassadeurs Club Ltd v Albluewi: QBD 28 May 2020

Judges:

Freedman J

Citations:

[2020] EWHC 1368 (QB)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

See Also – Les Ambassadeurs Club Ltd v Albluewi (Aka Sheikh Salah Hamdan Albluewi and Mr Salah Hamdan Albelwi) QBD 22-May-2020
Application for discharge of world wide freezing order. . .
Lists of cited by and citing cases may be incomplete.

Costs

Updated: 06 December 2022; Ref: scu.651225

Caris Properties Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 29 Nov 2019

CORPORATION TAX – late filing of return – tax-geared penalty on unpaid tax – para 18 of Schedule 18 to FA 1998 – penalty for the twin failure in return filing and tax payment – whether reasonable excuse – s 118 of TMA – reliance on accountants – insufficiency of funds – appeal dismissed

Citations:

[2019] UKFTT 709 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 06 December 2022; Ref: scu.646881

Whiteford and Another Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 18 Jan 2019

EXCISE DUTY and CUSTOMS DUTY- civil evasion penalties – s 8 of FA 1994 and s 25 of FA 2003 – whether engagement in conduct for evading excise duty – the fact at issue regarding whether the bags were searched before the green channel – the test of dishonesty after Ivey and Genting – whether penalty reduction sufficient – appeal dismissed

Citations:

[2019] UKFTT 41 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 December 2022; Ref: scu.635679

McBraida Plc v Revenue and Customs (VAT – Zero-Rating : Transport): FTTTx 22 Jan 2019

VALUE ADDED TAX – zero-rating under paragraph 2A of Group 8 to Schedule 8 of the Value Added Tax Act 1994 for supplies of aircraft engine parts – whether the Appellant has sufficient evidence to establish that the conditions for zero-rating under that provision have been met – yes, in relation to some of the supplies but not all of them

Citations:

[2019] UKFTT 43 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 December 2022; Ref: scu.635672

Stirling Jewellers (Dudley) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Profits): FTTTx 22 Jan 2019

CORPORATION TAX – Appellant’s large-scale cash purchases of scrap gold and bullion in Birmingham’s ‘jewellery quarter’
Were there understated profits chargeable to corporation tax in accounting period ending (‘APE’) 31.1.11? – Yes – What were they? – Tribunal has made findings which will permit re-calculation
Having so found, can ‘the presumption of continuity’ be applied to earlier and/or later years so as to support assessments for those earlier and later years? – Yes, but, on the facts, only to APE 10 – Presumption of continuity displaced for years other than APE 10 and APE 11
Assessment for APE 10 was a discovery assessment – Were the conditions in FA 1998 Schedule 18 satisfied in relation to APE 10? – Yes – Was the discovery stale by the time of the assessment? – On the facts, No
Can the understated profits for APE 10 or APE 11 be treated as a loan or advance by the Appellant – No
ALTERNATIVE DISPUTE RESOLUTION – remarks on its potential utility in this dispute

Citations:

[2019] UKFTT 44 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 06 December 2022; Ref: scu.635678

Pateco-Te, Regina v: CACD 7 Feb 2020

Renewed applications for leave to appeal against both conviction and sentence after refusal by the single judge. The applicant was convicted of murder and violent disorder and was sentenced on the same date to life imprisonment with a minimum term of 27 years, less credit for days spent on remand, and a concurrent 30-month term in relation to the violent disorder.

Citations:

[2020] EWCA Crim 196

Links:

Bailii

Jurisdiction:

England and Wales

Crime, Criminal Sentencing

Updated: 06 December 2022; Ref: scu.648849

Oxford Health NHS Foundation Trust (Health): ICO 4 Nov 2019

The complainant has requested information relating to the qualifications obtained by a member of staff at Oxford Health NHS Foundation Trust (the Trust). The Trust withheld the information, citing the exemption under section 40(2) of the FOIA as its basis for doing so. The Commissioner’s decision is that the Trust was entitled to withhold the requested information under section 40(2) of the FOIA. The Commissioner does not require the public authority to take any steps as a result of this decision notice.
FOI 40(2): Complaint not upheld

Citations:

[2019] UKICO fs50819174

Links:

Bailii

Jurisdiction:

England and Wales

Information

Updated: 06 December 2022; Ref: scu.650357

Ralc Consulting Ltd v Revenue and Customs (Income Tax – Pay As You Earn – National Insurance): FTTTx 29 Oct 2019

INCOME TAX – PAY AS YOU EARN – NATIONAL INSURANCE CONTRIBUTIONS – Intermediaries Legislation – IR35 – Personal Service Companies (PSC) – s.49 of the Income Tax (Pay As you Earn) Act 2003 (ITEPA) – Determinations under Regulation 80 of the ITEPA Regulations 2003 – Provision of IT consultancy services – notional or hypothetical contracts to be constructed —four links in chain between Mr Alcock, the Appellant PSC (RALC), the agencies (Networkers and Capita) and end clients (DWP or Accenture) – notional contracts of service (employment) or contracts for services (self-employed) – Ready Mixed Concrete Test – four year time limit under s. 34 of the Taxes Management Act 1970 (TMA) – carelessness of Appellant or its adviser under s. 118 of the TMA – extended time limits of six years under s. 36(1) or (1B) TMA – appeal allowed

Citations:

[2019] UKFTT 703 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 06 December 2022; Ref: scu.646873

Jupiter Asset Management Group Ltd v Revenue and Customs (Procedure : Other): FTTTx 25 Jan 2019

PROCEDURE – application for issue of whether ‘open market value’ in Article 72 of the Principal VAT Directive and section 19 VAT Act 1994 is synonymous with ‘arm’s length price’ for transfer pricing purposes to be determined as preliminary issue – whether Wrottesley v HMRC applies – application refused

Citations:

[2019] UKFTT 56 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 December 2022; Ref: scu.635669

Maqbool and Another v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 26 Nov 2018

Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for partnership’s failure to file self-assessment return on time – whether reasonable excuse – no – appeal dismissed

Citations:

[2018] UKFTT 695 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 06 December 2022; Ref: scu.632402

Revenue and Customs v Connaught Corporate Solutions Ltd (Penalty – Failure To Comply With Notices): FTTTx 6 Nov 2018

PENALTY – Failure to comply with notices under s313C of Finance Act 2004 – whether penalties ‘criminal charges’ for purposes of Article 6 of the ECHR – whether conditions to issue notices satisfied – whether HMRC entitled to serve multiple notices – whether taxpayer had reasonable excuse – penalties of pounds 4,000 and pounds 3,000 imposed

Citations:

[2018] UKFTT 649 (TC), [2019] SFTD 369, [2019] STI 337

Links:

Bailii

Jurisdiction:

England and Wales

Human Rights, Taxes Management

Updated: 06 December 2022; Ref: scu.632414

Gulamhussein v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 25 Jan 2019

INCOME TAX – penalties under Schedule 56 FA 2009 for not paying tax by relevant date – interaction with failure to notify liability in time – whether reasonable excuse: yes, but once it ceased not remedied without unreasonable delay – appeal dismissed.

Citations:

[2019] UKFTT 57 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 06 December 2022; Ref: scu.635666