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CF Booth Limited v Revenue and Customs: UTTC 9 Aug 2022

Value Added Tax – appeal against penalties under Schedule 24 FA 2007 for deliberate inaccuracy in returns – application by HMRC to strike out parts of appeal for abuse of process – 2017 FTT decision that Appellant knew that its transactions connected to fraudulent evasion – 2020 FTT decision striking-out parts of the penalty appeal … Continue reading CF Booth Limited v Revenue and Customs: UTTC 9 Aug 2022

F-K, Regina (on The Application of) v Polish Judicial Authority: Admn 19 Jan 2012

The defendant sought to resist the European Arrest Warrant, saying that her extradition would breach her and her family’s human right to a family life. Since fleeing Poland, she had lived in the UK and now had young children attanding school. Judges: Ouseley J Citations: [2012] EWHC 25 (Admin) Links: Bailii Statutes: Extradition Act 2003 … Continue reading F-K, Regina (on The Application of) v Polish Judicial Authority: Admn 19 Jan 2012

Dzankovic v Germany: ECHR 8 Dec 2009

The applicant complained that his request for his chosen representative to be designated official defence counsel had been refused. Held: The interests of justice did not require that the applicant’s chosen counsel be appointed official defence counsel. The application was declared inadmissible. The applicant was still represented by the same counsel whom he wished to … Continue reading Dzankovic v Germany: ECHR 8 Dec 2009

Le Compte, Van Leuven And De Meyere v Belgium: ECHR 18 Oct 1982

Even where ‘jurisdictional organs of professional associations’ are set up: ‘Nonetheless, in such circumstances the Convention calls at least for one of the two following systems: either the jurisdictional organs themselves comply with the requirements of article 6(1), or they do not so comply but are subject to subsequent control by a judicial body which … Continue reading Le Compte, Van Leuven And De Meyere v Belgium: ECHR 18 Oct 1982

P-B (a Minor) (child cases: hearings in open court): CA 20 Jun 1996

The applicant sought to have his application for a residence order heard in open court: ‘Article 6 (1) provides for the public hearing and the public pronouncement of judgment of cases, but with the proviso of exclusion of the press and the public from all or part of the trial ‘in the interest of morals, … Continue reading P-B (a Minor) (child cases: hearings in open court): CA 20 Jun 1996

Regina v Thomas, Regina v Flannagan: CACD 24 Jul 1998

Section allowing admission of documentary evidence was not a breach of requirements of European Convention on Human Rights. Reading of statements allowed where witness in fear. Judge given sufficient balancing discretion to follow convention Citations: Times 24-Jul-1998 Statutes: Criminal Justice Act 1988 23 24 825 26 Jurisdiction: England and Wales Human Rights Updated: 25 October … Continue reading Regina v Thomas, Regina v Flannagan: CACD 24 Jul 1998

Regina v Ward (Judith): CACD 15 Jul 1992

The defendant had been wrongly convicted of IRA bombings. She said that the prosecution had failed to disclose evidence. Held: The prosecution’s forensic scientists are under a common law duty to disclose to the defence anything they may discover which may assist the defendant. ‘Non-disclosure is a potent source of injustice and even with the … Continue reading Regina v Ward (Judith): CACD 15 Jul 1992

Dietz and Suttasom v Austria: ECHR 29 May 2015

Article 14 Discrimination Conclusion of registered partnership and civil marriage before different authorities: communicated See: [2015] ECHR 644 [This summary also covers the communicated case of Hormann and Moser v. Austria, no. 31176/13]. [2015] ECHR 645 The applicants, homosexual couples, applied to the Office for Matters of Personal Status to contract a civil marriage. They … Continue reading Dietz and Suttasom v Austria: ECHR 29 May 2015

Banks v Revenue and Customs (Inheritance Tax : Human Rights): FTTTx 15 Oct 2018

Exemption from IHT for gifts to political parties – section 24 Inheritance Tax Act 1984 – whether breach of European Convention on Human Rights – whether breach of European Union law Citations: [2018] UKFTT 617 (TC), [2019] SFTD 304, [2019] STI 214 Links: Bailii Jurisdiction: England and Wales Inheritance Tax, Human Rights Updated: 24 October … Continue reading Banks v Revenue and Customs (Inheritance Tax : Human Rights): FTTTx 15 Oct 2018

Al-Saadoon and Mufdhi v The United Kingdom: ECHR 2 Mar 2009

The claimant Iraqi nationals complained of their long term detention by British forces in Iraq, and of their transfer to the Iraqi authorities for trial for murder. Held: The transfer was a breach of the applicants’ rights. The Iraqis had re-introduced the death penalty for such crimes which they said amounted to war crimes. The … Continue reading Al-Saadoon and Mufdhi v The United Kingdom: ECHR 2 Mar 2009

Vinter And Others v The United Kingdom: ECHR 9 Jul 2013

(Grand Chamber) The appellants had each been convicted of more than one murder and had been sentenced to whole life terms. They complained that the absence of a possibility of review or remission was a breach of their rights. Held: For a life sentence to remain compatible with Article 3 there must be a prospect … Continue reading Vinter And Others v The United Kingdom: ECHR 9 Jul 2013

Rees v The United Kingdom: ECHR 17 Oct 1986

The applicant had been born and registered as a female, but later came to receive treatment and to live as a male. He complained that the respondent had failed to amend his birth certificate. Held: The court accepted that, by failing to confer on a transsexual a right to an amended birth certificate, the state … Continue reading Rees v The United Kingdom: ECHR 17 Oct 1986

Othman (Abu Qatada) v The United Kingdom: ECHR 9 May 2012

(Press Release) Diplomatic assurances will protect Abu Qatada from torture but he cannot be deported to Jordan while there remains a real risk that evidence obtained by torture will be used against him. Citations: 8139/09 (Press release), [2012] ECHR 817 Links: Bailii Statutes: European Convention on Human Rights Jurisdiction: Human Rights Citing: See Also – … Continue reading Othman (Abu Qatada) v The United Kingdom: ECHR 9 May 2012