UTTC CUSTOMS DUTY – relief for military end use – classification of goods imported for military end use – Combined Nomenclature – objective characteristics of clothing with infra red reflectance properties – . .
UTTC CUSTOMS DUTY- post clearance demands – whether goods eligible for reduced rate of duty under Generalised System of Preferences-whether sufficient evidence to conclude that direct transport rule . .
UTTC CUSTOMS DUTIES – tariff classification – replacement mounting for sat-nav device – whether BTI correct – whether mounting proper to heading 3926 (articles of plastics), 8302 (miscellaneous articles of base . .
The court considered the standard of proof required before the Commissioners when considering the application of penalties.
Held: When challenging the assessment of a penalty on a taxpayer, there was no reason why the normal civil standard of . .
The deceased was killed by Mr Reid, a neighbour, who was convicted of his manslaughter.
Held: The court quashed the coroner’s refusal to accede to the application of the deceased’s father to resume an adjourned inquest into the death, at which . .
The plaintiff claimed in defamation. The defence was that the words did not refer to the plaintiff and could not be understood to refer to him.
Held: The question as to what meaning words are capable of bearing has been described as a question . .
Lord Devlin said: ‘Their Lordships do not understand what is meant by the phrase ‘evidential burden of proof’. They understand, of course, that in trial by jury a party may be required to adduce some evidence in support of his case, whether on the . .
Where Article 4 applies, a party must bring forward evidence on foreign law and cannot simply rely on a presumption that in the absence of evidence foreign law should be assumed to be the same as English law.
Simon J said: ‘ It is not consonant . .
References: [1983] 1 AC 410, [1982] 2 All ER 298, [1982] UKHL 3, [1982] 2 WLR 982 Links: Bailii Coram: Lord Wilberforce, Lord Bridge, Lord Scarman Ratio: The plaintiff was the mother of a child who died in an horrific accident, in which her husband and two other children were also injured. She was at … Continue reading McLoughlin v OBrian: HL 6 May 1982
References: [2016] EWHC 2634 (Fam) Links: Bailii Coram: Mostyn J Ratio: The husband claimed that the W was guilty of abuse of process by issuing the divorce petion, but then not serving it for many months in an attempt to gain a tactical jurisdictional advantage under Brussels II. Held: H’s application was refused. W sent … Continue reading Thum v Thum; FC 21 Oct 2016
References: Times 04-Apr-1994, [1994] 3 All ER 180 Coram: Steyn LJ, Peter Gibson LJ and Sir Tasker Watkins Ratio: An English Court becomes seised of a case on the service of the writ. Steyn LJ: ‘the general thrust of the Dresser UK Ltd case is not only binding on us but . . . is … Continue reading Neste Chemicals SA and Others v DK Line Sa and Another (‘The Sargasso’): CA 4 Apr 1994
References: [2013] UKUT 393 (TCC) Links: Bailii Ratio: UTTC VAT – zero-rating – evidence of export of goods – whether First-tier Tribunal erred in law in finding that the conditions for zero-rating were met in respect of certain invoices – Principal VAT Directive, articles 131 and 146 – VATA 1994, s 30 – VAT Regulations … Continue reading HM Revenue and Customsv Arkeley Limited (In Liquidation); UTTC 22 Aug 2013
References: [2012] UKUT 395 (TCC) Links: Bailii Coram: Sales J Ratio: TLC Provision of adoption services by a charity – discrimination against homosexuals and same sex couples who are potential adoptive parents – whether objectively justified under section 193 of the Equality Act 2010 – analogy with approach under Article 14 of the European Convention … Continue reading Catholic Care (Diocese of Leeds) v Charity Commission for England and Wales; UTTC 2 Nov 2012
References: [1993] 2 SCR 159, (1993) 101 DLR (4th) 129, 1993 CanLII 141 Links: Canlii Coram: McLachlin J Ratio:(Canadian Supreme Court) After they had been drinking heavily together, Mr Hebert, who owned a car, allowed Mr Hall to drive it, including initially to give it a rolling start down a road on one side of … Continue reading Hall v Hebert; 29 Apr 1993
References: (1775) 1 Cowp 341, [1775] EngR 58, (1775) 98 ER 1120 Links: Commonlii, Commonlii Coram: Mansfield LCJ Ratio:Mansfield LCJ set out the principle of ex turpi causa non oritur actio: ‘The objection, that a contract is immoral or illegal as between plaintiff and defendant, sounds at all times very ill in the mouth of … Continue reading Holman v Johnson; 5 Jul 1775
References: [1865] EngR 365, (1865) 3 H & C 639, (1865) 159 ER 682 Links: Commonlii Coram: Bramwell B When a person who purports to act as an agent is not in a position to say to his principal, ‘I have been acting as your agent, and I have done my duty by you,’ he … Continue reading Salomons v Pender; 21 Apr 1865
References: [2007] EWHC 1826 (Comm), [2008] Bus LR 304, (2007) 157 NLJ 1154, [2008] PNLR 4, [2008] 1 BCLC 697 Links: Bailii Coram: Langley J The company claimed against its chartered accountants for negligence when acting as auditors. The sole directing mind of the company had used it as a vehicle for substantial frauds. The … Continue reading Stone and Rolls Ltd v Moore Stephens (A Firm); Comc 27 Jul 2007
References: [1993] 7 WWR 641, [1993] 3 SCR 519, (1993) 24 CR (4th) 281, (1993) 82 BCLR (2d) 273, (1993) 85 CCC (3d) 15, (1993) 17 CRR (2d) 193, [1994] 2 LRC 136, (1993) 107 DLR (4th) 342 Links: Canlii Canlii (Supreme Court of Canada) Constitutional law – Charter of Rights – Life, liberty and … Continue reading Rodriguez v Attorney General of Canada; 30 Sep 1993
References: [1864] EngR 257 (A), (1864) 1 De G J & S 396 Links: Commonlii This was an appeal from a decision of Vice-Chancellor Wood refusing leave to serve the sole Defendant, who was described in the bill as resident at Dublin, out of the jurisdiction, with a copy of the bill and interrogatories, and … Continue reading Samuel v Rogers; 17 Feb 1864
References: [1830] EngR 487, (1830) 3 Sim 409, (1830) 57 ER 1051 Links: Commonlii An estate at C was settled on A for life, remainder to his first and other sons in tail male, remainder to A. in fee. A. devised as follows : ‘As to the reversion and inheritance of the freehold estate at … Continue reading Egerton v Jones; 16 Mar 1830
References: (1966) 384 US 436, [1966] USSC 143, (1966) 86 SCt 1602, (1966) 16 LEd2d 694 Links: Worldlii Coram: Warren CJ (United States Supreme Court) The prosecution may not use statements, whether incriminatory or exculpatory, stemming from custodial interrogation of a defendant unless it demonstrated the use of procedural safeguards which were sufficient to secure … Continue reading Miranda v Arizona; 10 Oct 1966
References: [1985] 1 Lloyd’s Rep 264 Coram: Mustill J Mustill J considered liability under a marine insurance where damage was suffered when the sea state was within what might reasonably be anticipated: ‘The cases make it quite plain that if the action of the wind or sea is the immediate cause of the loss, a … Continue reading J J Lloyd Instruments Ltd v Northern Star Insurance Co Ltd ‘The Miss Jay Jay’: 1985
References: [2013] UKUT 450 (TCC) Links: Bailii UTTC CUSTOMS DUTY- post clearance demands – whether goods eligible for reduced rate of duty under Generalised System of Preferences-whether sufficient evidence to conclude that direct transport rule satisfied-no-whether substantiating documents produced – no – whether duty may be remitted-whether a special situation existed – no – Article … Continue reading HM Revenue and Customs v Marco Trading Company Ltd; UTTC 16 Sep 2013
References: [2013] UKUT 498 (TCC) Links: Bailii UTTC CUSTOMS DUTIES – tariff classification – replacement mounting for sat-nav device – whether BTI correct – whether mounting proper to heading 3926 (articles of plastics), 8302 (miscellaneous articles of base metal), 8529 (parts for certain devices), 8708 (parts and accessories of motor vehicles) – classification to 8302 … Continue reading HM Revenue and Customs v Tomtom International Bv; UTTC 11 Oct 2013
References: [1986] AC 965, [1986] 2 WLR 1051, [1986] 2 All ER 409 Coram: Lord Goff of Chieveley A claim had been made against charterers by the ship owners, and in turn by the charterers against their sub-charterers. Notice of motion were issued after arbitration awards were not accepted. When heard, costs awards were made, … Continue reading Aiden Shipping Co Ltd v Interbulk Ltd (The ‘Vimeira’): HL 1986
References: [2005] EWHC 454 (Comm) Links: Bailii Coram: Mr Justice Colman Appeal against anti-suit order. The court ordered that since the question of whether an anti-suit injunction could be made to restrain proceedings abroad had been decided in Through Transport, that issue could go straight to the House of Lords. Statutes: EC Regulation 44/2001, Administration … Continue reading West Tankers Inc v Ras Riunione Adriatica Di Sicurta Spa and Another (‘The Front Comor’): ComC 21 Mar 2005
References: [2014] UKUT 31 (TCC) Links: Bailii UTTC CUSTOMS DUTY – relief for military end use – classification of goods imported for military end use – Combined Nomenclature – objective characteristics of clothing with infra red reflectance properties – Council Regulation 150/2003 – whether certificate of MoD pursuant to that regulation is conclusive as to … Continue reading HM Revenue and Customs v Cooneen Watts and Stone Limited; UTTC 24 Jan 2014
References: (1999) 174 DLR(4th) 45, [1999] 8 WWR 197, 43 CCEL (2d) 1, 62 BCLR (3d) 173 Links: Canlii Coram: McLachlin J (Canadian Supreme Court) The court considerd the doctrine of vicarious liability: ‘The policy purposes underlying the imposition of vicarious liability on employers are served only where the wrong is so connected with the … Continue reading Bazley v Curry; 17 Jun 1999
References: [2015] EWFC 26 Links: Bailiii Coram: Pauffley J The mother and her partner had accused many people of the satanic ritual abuse of her children. The children had since retracted their complaints. Held: The complaints by the children had been prompted and manufactured by the mother’s partner and the mother. None of the allegations, … Continue reading In re P and Q (Children: Care Proceedings: Fact Finding); FC 19 Mar 2015
References: Times 04-Apr-1994, [1994] 3 All ER 180 Coram: Steyn LJ, Peter Gibson LJ and Sir Tasker Watkins An English Court becomes seised of a case on the service of the writ. Steyn LJ: ‘the general thrust of the Dresser UK Ltd case is not only binding on us but . . . is correct’. … Continue reading Neste Chemicals SA and Others v DK Line Sa and Another (The Sargasso”): CA 4 Apr 1994″
References: (1874) LR 5 PC 221, [1873] 5 AC 221 Coram: Sir Barnes Peacock, Lord Selbourne LC The court discussed the basis of the equitable doctrine of laches. Lord Selbourne LC said: ‘Now the doctrine of laches in courts of equity is not an arbitrary or technical doctrine. Where it would be practically unjust to … Continue reading Lindsay Petroleum Company v Hurd: 1873
References: (1843) 3 Hare 100, [1843] EngR 917, (1843) 67 ER 313 Links: Commonlii Coram: Sir James Wigram VC The court set down the principles to be applied in abuse of process cases, where a matter was raised again which should have been dealt with in earlier proceedings. Sir James Wigram VC said: ‘In trying … Continue reading Henderson v Henderson; 20 Jul 1843