The House considered the need when assessing community care provision to include considerations of the cost and resources for care. The case concerned a question about the relevance of cost and arose in the context of a duty to make certain arrangements where a local authority is satisfied this is ‘necessary’ in order to meet … Continue reading Regina v Gloucestershire County Council and Another, Ex Parte Barry: HL 21 Mar 1997
The court may issue a stay of proceedings pending disclosure of the source of funding of an action, without there needing to be any suggestion of champerty or other illegality. The first plaintiff was ordered to disclose to the 5th and 6th defendants on affidavit whether any, and if so what, third party or parties … Continue reading Abraham and Another v Thompson and Others: ChD 12 May 1997
When looking at a contract ‘one must construe the document according to the natural meaning of the words contained in the document as a whole, read in the light of surrounding circumstances.’ The contra preferetem rule can only come into play ‘if the court finds itself unable on the material before it to reach a … Continue reading St Edmundsbury and Ipswich Diocesan Board of Finance v Clark (No.2): CA 1973
Legal professional privilege might be taken to be waived if it would be unfair to allow a client to maintain it. Citations: Unreported, 16 May 1997 Cited by: Cited – Farm Assist Ltd v Secretary of State for Environment Food and Rural Affairs TCC 12-Dec-2008 The claimant, now in liquidation, sought to have set aside … Continue reading X Corporation v Y: 16 May 1997
A lease had been granted with an option to take a further term at a later date. New rules came into effect which imposed higher rates of stamp duty on transactions of the nature granted by the option, but exempted transactions entered into pursuant to a contract made before the operative date. Held: The grant … Continue reading Swallow Hotels Ltd v Commissioners of Inland Revenue: ChD 11 Jan 2000
Legislation which created a clear anomaly can be interpreted so as to avoid the anomaly if the words used are sufficiently ambiguous as to allow an alternative construction.Neuberger J discussed the case of Marshall v Kerr, saying: ‘It appears to me that the observations of Peter Gibson J, approved by Lord Browne-Wilkinson, in Marshall indicate … Continue reading Jenks v Dickinson (Inspector of Taxes): ChD 16 Jun 1997
Standing to Claim under A1P1 ECHR The appellants had written employers’ liability insurance policies. They appealed against rejection of their challenge to the 2009 Act which provided that asymptomatic pleural plaques, pleural thickening and asbestosis should constitute actionable harm for the purposes of an action of damages for personal injury. Held: The insurers’ appeals failed. … Continue reading AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011
Wives had charged the family homes to secure their husband’s business borrowings, and now resisted possession orders, claiming undue influence. Held: Undue influence is an equitable protection created to undo the effect of excess influence of one person over the will of another, though it should not always be presumed to arise from the existence … Continue reading Royal Bank of Scotland v Etridge (No 2); Barclays Bank plc v Harris; Midland Bank plc v Wallace, etc: HL 11 Oct 2001
The defendant tenant had disputed payment of water service charges and stopped paying them. The Council obtained a possession order which was suspended on payment or arrears by the defendant at andpound;5.00. The tenant said that when varying the terms of the tenancy to add collection of water rates, the council had failed to comply … Continue reading Rochdale Borough Council v Dixon: CA 20 Oct 2011
The landlords claimed that the tenants remained bound under the lease to occupy and use the premises and pay rent. The tenant said that it had exercised a break option. The landlord said that the break was not exercisable because it had otherwise been in breach of the lease, though that breach had been remedied. … Continue reading Trygort (Number 2) Ltd v UK Home Finance Ltd and Another: SCS 29 Oct 2008
A clause in a trust deed may validly excuse trustees from personal liability for even gross negligence. The trustee was exempted from liability for loss or damage ‘unless such loss or damage shall be caused by his own actual fraud’. Held: The trustee was under no liability in absence of any dishonest intention. Millett LJ … Continue reading Armitage v Nurse; etc: CA 19 Mar 1997
The Respondent Trade Union, MSF presented a complaint under Section 189 of the Trade Union and Labour Relations (Consolidation) Act 1992 that the Appellant, Pearl Assurance Plc, had failed to consult with the Union in circumstances to which Section 188 of the Act applied.  UKEAT 1162 – 96 – 2602 Bailii Trade Union and … Continue reading Pearl Assurance Plc v Manufacturing Science and Finance: EAT 26 Feb 1997
Commercial Sense Used to Interpret Contract The Court was asked as to the role of commercial good sense in the construction of a term in a contract which was open to alternative interpretations. Held: The appeal succeeded. In such a case the court should adopt the more, rather than the less, commercial construction, applying the … Continue reading Rainy Sky Sa and Others v Kookmin Bank: SC 2 Nov 2011
The claimants alleged professional negligence in advice given by the defendant on a share purchase, saying that it should have been structured to reduce Capital Gains Tax. The defendants denied negligence and said the claim was statute barred. Held: The defence in fact was that the claimant had both brought the claim too early because … Continue reading Pegasus Management Holdings Sca and Another v Ernst and Young (A Firm) and Another: ChD 11 Nov 2008
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
The claimant had asked the court to revoke the probate granted in his brother’s estate. He appealed now against a strike out of his request. He alleged that the will was a forgery. The executor’s and defendants were not relations of the deceased, but acquaintances. An earlier claim had been struck out, and the costs … Continue reading Wahab v Khan and Others; In re Abdus Sattar Sheikh deceased: ChD 12 Apr 2011
An insurance company had engaged a main contractor to handle repairs to houses insured under its policies. The contractor had engaged the claimant subcontractor to carry out the works at the defendants’ homes, but then went into insolvent liquidation before the works were paid for. The claimant now sought payment direct from the insured. The … Continue reading AJ Building and Plastering Ltd v Turner and Others: QBD 11 Mar 2013
The taxpayer insurance company had transferred sums from accounts designated as Capital Reserves. The Revenue said that these were properly part of the profit and loss accounts for the respective tax years, and chargeable receipts. Held: The Revenue’s cross appeal succeeded. As a life assurance company, the amounts to be taken into account in computing … Continue reading Scottish Widows Plc v Revenue and Customs: SC 6 Jul 2011
The plaintiff suffered catastrophic brain damage as a result of cardiac arrest induced by respiratory failure as a child whilst at the defendant hospital. A doctor was summoned but failed to attend, and the child suffered cardiac arrest and brain damage. Held: In cases of diagnosis and treatment there are cases where, despite a body … Continue reading Bolitho v City and Hackney Health Authority: HL 24 Jul 1997
Where an action had been begun on basis of allegations of negligence and breach of trust, new allegations of fraud where quite separate new causes of claim, and went beyond amendments and were disallowed outside the relevant limitation period. Sections 23 and 36 and the absence of express statutory mention in the 1980 Act of … Continue reading Paragon Finance Plc (Formerly Known As National Home Loans Corporation Plc v D B Thakerar and Co (a Firm); Ranga and Co (a Firm) and Sterling Financial Services Limited: CA 21 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 tenant said that it had exercised a break clause in the lease held of the claimant. The claimant said the break notice was ineffective because the defendant was in breach of the lease, not having paid an iinsurance service charge, and . .
The plaintiffs had paid deposits for apartments which were to be built. After the developer became insolvent the plaintiffs sought recovery of the deposits, saying they had a lien which preceded the claims of chargees.
Held: The one appeal . .
A client who sues his former solicitor, waives his legal privilege protection, as regards that legal relationship, but that does not require a waiver also, of other privilege with later solicitors instructed in related matters. Lord Bingham LCJ . .
The issue was the appropriateness of a Court striking an action out where there has been considerable delay if: (i) the cause of action relied upon by the plaintiff in the proceedings would be statute barred if the action were to be struck out, but . .
The deceased had first conveyed property to her solicitor. Leases back were then created in her favour, and then the freeholds were conveyed at her direction to her children and grandchildren. They were potentially exempt transfers.
Held: . .
A French collision action preceded English proceedings by one of the owners to limit his liability. The parties disputed whether the fact that that owner subsequently admitted liability in France so that the only remaining issue was that of . .
Diplomatic immunity had not been waived by an Australian policeman acting in breach of a court undertaking re documents. The effect of s14(1) was to give state officials protection ‘under the same cloak’ as the state itself: ‘The protection afforded . .
A Church of England Assistant Curate is not an employee, but rather a holder of an ecclesiastical office. There is a presumption that ministers of religion were office-holders who did not serve under a contract of employment. Accordingly he is not . .
The claimant challenged the reduction of the limitation period from six years to three for the reclaiming of overpaid VAT with immediate effect, depriving it of the opportunity to recover sums paid in excess. The company sold vouchers. It paid VAT . .
FTTTx Gaming duty — section 11 Finance Act 1997 — ‘banker’s profits’ — whether commissions and rebates to be taken into account in calculating ‘banker’s profits’ . .
The court considered how the losses of the insolvent company were to be distributed as between secured creditors and preferential creditors, given the terms of the applicable trust deed.
Held: The court considered the interpretations of the . .
The defendants sought a stay of the proceedings on the ground that there were related actions already in existence in Germany.
Held: Rix LJ said:
As to article 27, Rix LJ said: ‘where the ‘same cause of action’ or the ‘same parties’ are . .
VDT Value added tax – claim for deduction of input tax – pension review services supplied – tax paid for services between 1/1/95 and 31/1/98 – subsequent determination that such services exempt – whether tax . .
The defendants resisted claims by lenders for the payment of mortgage debts. In each case the lender had exercised the power of sale before issuing proceedings for possession. The defendants queried the limitation period applicable.
Held: The . .
In the new litigation culture it was correct to strike out a second action which fundamentally re-litigated a case which had previously been struck out on the grounds of abuse of process or delay. The court’s case management required it to consider . .
Steps which had been inserted into a commercial transaction, but which had no purpose other than the saving of tax are to be disregarded when assessing the tax effect of the scheme. The modern approach to statutory construction is to have regard to . .
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts
The court considered whether so called bankers profits were taxable under gaming duty under the 1997 Act. Moses, Black, Gloster LJJ  EWCA Civ 1464,  WLR(D) 441,  2 WLR 1574,  STC 602 Bailii, WLRD Finance Act 1997 11 England and Wales Citing: At FTTTx – Aspinalls Club Ltd v Revenue and Customs … Continue reading Aspinalls Club Ltd v Revenue and Customs: CA 15 Nov 2013
UTTC Gaming duty – section 11 Finance Act 1997 – ‘banker’s profits’ – whether commissions and rebates to be taken into account in calculating banker’s profits . .
References:  UKUT 242 (TCC) Links: Bailii UTTC Gaming duty – section 11 Finance Act 1997 – ‘banker’s profits’ – whether commissions and rebates to be taken into account in calculating banker’s profits Statutes: Finance Act 1997 11 This case cites: Appeal from – Aspinalls Club Ltd -v- Revenue & Customs FTTTx (Bailii,  UKFTT … Continue reading Aspinalls Club Ltd v HM Revenue and Customs; UTTC 16 Jul 2012
Access to the court given to a McKenzie Friend should normally be given in matters in open court, but when it came to matters being heard in chambers, the judge had discretion as to who he would hear. The right is in any event that of the litigant, and not of the McKenzie friend, who … Continue reading Regina v Bow County Court, Ex Parte Pelling: CA 17 Dec 1999
Shares are allotted to a person when that person acquires an unconditional right to be entered on a company’s register of members. The issue of shares only becomes complete after they are registered in the company’s books for the purposes of the BES scheme.Lord Templeman said: ‘The Act of 1985 preserves the distinction in English … Continue reading National Westminster Bank Plc and Another v Inland Revenue Commissioners: HL 24 Jun 1994
The plaintiffs, with the leave of the court, had obtained garnishee and charging orders nisi against the debtor 11 and a half years after they had obtained a consent judgment. Held: An application by the judgment debtor to set aside the orders on the ground that they were statute barred under section 24(1) should be … Continue reading Lowsley and Another v Forbes (Trading As I E Design Services): HL 29 Jul 1998
A curate is not an employee of the Church and cannot claim unfair dismissal. Judges: Hull QC Citations:  UKEAT 374 – 95 – 0811 Links: Bailii Statutes: Employment Protection (Consolidation) Act 1978 Citing: Appeal from – Coker v Diocese of Southwark ET 16-Mar-1995 An Anglican clergyman is an employee of the church, and so … Continue reading Diocese of Southwark and Others v Coker: EAT 4 Apr 1996
The court was asked whether insurers could avoid a policy by reason of the creation by one of the insured hotel’s directors of false invoices intended to create a more favourable picture of the hotel’s trading performance if it became desirable to show its accounts to its bankers. No actual use of the invoices had … Continue reading Insurance Corporation of Channel Islands Limited and Another v Royal Hotel Limited and others (No 2): 1998
The parties disputed the validity of a clause in a car hire contract relating to the consequences of a breach. Held: (Majority) The agreement had been terminated by breach rather than by the exercise of an option, so that the stipulated payment could be, and in fact was, a penalty. Lord Morton said that had … Continue reading Campbell Discount Company Ltd v Bridge: HL 1962
Retirement tax relief could be claimed by an individual on land owned through a limited company. There was no explicit requirement for direct ownership at the time of cessation. Here farmed land was sold by a limited company at the time of the owner’s retirement, but although no shares were sold, but the sale remained … Continue reading Plumbly and others (Representatives of the Estate of S C Harbour Deceased) and Spencer (HM Inspector of Taxes): CA 17 Jun 1999
The claimants said that they had been tortured by Saudi police when arrested on false charges. They sought damages, and appealed against an order denying jurisdiction over the defendants. They said that the allegation of torture allowed an exception to state immunity. Held: The Kingdom’s appeal succeeded. The protection of state immunity was essentially a … Continue reading Jones v Ministry of Interior for the Kingdom of Saudi Arabia and others: HL 14 Jun 2006
The obligation of a guarantor under a contract ‘is not an obligation himself to pay a sum of money to the creditor, but an obligation to see to it that another person, the debtor, does something.’ When a repudiatory breach is accepted by the injured party to discharge the contract, all primary obligations remaining for … Continue reading Lep Air Services v Rolloswin Investments Ltd; Moschi v LEP Air Services: HL 1973
The claimant appealed against a costs order. She had previously appealed against an order of the High Court on her application for judicial review of the inquest held by the respondent. Held: The coroner, and others in a similar position should not generally be expected to pay the costs of an appeal against an order … Continue reading Regina on the Application of Davies (No 2) v HM Deputy Coroner for Birmingham: CA 27 Feb 2004
Claim to recover money and property said to have been transferred by the claimant to the defendants or one or more of them. The money concerned came from a bank account belonging to the claimant. The property concerned consisted of two dwelling-houses, one which the claimant had inherited from her parents, and in which she … Continue reading Scott v Bridge and Others: ChD 25 Nov 2020
Car hire companies who pursued actions in motorists’ names to recover the costs of hiring a replacement vehicle after an accident, from negligent drivers, were not acting in a champertous and unlawful manner. Lord Mustill said: ‘there exists in practical terms a gap in the remedies available to the motorist, from which the errant driver, … Continue reading Giles v Thompson, Devlin v Baslington (Conjoined Appeals): HL 1 Jun 1993
Charitable Company- Directors’ Status and Duties A married couple set up a charitable foundation to assist children in developing countries. When the marriage failed an attempt was made to establish a second foundation with funds from the first, as part of W leaving the Trust. Court approval was obtained, but the court ordered the remaining … Continue reading Lehtimaki and Others v Cooper: SC 29 Jul 2020
A mortgage deed contained an express covenant to repay on demand the amount advanced. The principal sum and interest were secured by a mortgage of real property. A demand for payment was made, but not satisfied. An action was brought on the covenant (not on a simple contract debt) for the sum due under the … Continue reading Sutton v Sutton: 1882
Denning LJ said: ‘Much maintenance is considered justifiable today which would in 1914 have been considered obnoxious. Most of the actions in our courts are supported by some association or other, or by the State itself. Comparatively a few litigants bring suits, or defend them at their own expense. Most claims by workmen against their … Continue reading Hill v Archbold: CA 1968
The claimant appealed after her claim for sex discrimination had failed. She had been dismissed from her position an associate minister of the church. The court had found that it had no jurisdiction, saying that her appointment was not an employment. However the jurisdiction in sex discrimination cases was wider, extending to those who ‘contract … Continue reading Percy v Church of Scotland Board of National Mission: HL 15 Dec 2005
The claimant sought to assert that he as a minister of the Methodist Church who had been received into full connection had a contract of employment with the church. Having that contract, he said hat he had been unfairly dismissed. Held: A binding contract of service might be made between a minister and his church, … Continue reading President of the Methodist Conference v Parfitt: CA 1 Oct 1983
Minister was not an employee The claimant asserted unfair dismissal. The Conference said that as an ordained minister she was not an employee, and was outwith the jurisdiction of such a claim. Held: The Conference’s appeal succeeded (Baroness Hale dissenting). The essence of the arrangement between the Conference and a minister lay in the constitution … Continue reading Methodist Conference v Preston: SC 15 May 2013
Mutual Knowledge admissible to construe contract The parties had entered into a development contract in respect of a site in Wandsworth, under which balancing compensation was to be paid. They disagreed as to its calculation. Persimmon sought rectification to reflect the negotiations. Held: The appeal succeeded. There were difficulties in construing the contract. The contract … Continue reading Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009
Construction of term of contract for the sale and purchase of the entire issued share capital of a company. Held: The appeal was dismissed: ‘the SPA may have become a poor bargain, as it appears that it did not notify the sellers of a warranty claim within two years of Completion. But it is not … Continue reading Wood v Capita Insurance Services Ltd: SC 29 Mar 2017
The claimant alleged copying of designs. The defendant appealed a finding that copying had taken place. Held: The rejection of the dissection test in Ladbroke was as to the subsistence of copyright and not as to infringement. Evidence of those in the industry as to practice may not allow for elements of law known to … Continue reading Designers Guild Ltd v Russell Williams (Textiles) Ltd: CA 26 Mar 1999
The court reconsidered the law relating to penalty clauses in contracts. The first appeal, Cavendish Square Holding BV v Talal El Makdessi, raised the issue in relation to two clauses in a substantial commercial contract. The second appeal, ParkingEye Ltd v Beavis, raised the issue at a consumer level, with a separate issue under the … Continue reading Cavendish Square Holding Bv v Talal El Makdessi; ParkingEye Ltd v Beavis: SC 4 Nov 2015
Banker’s Liability for Negligent Reference The appellants were advertising agents. They were liable themselves for advertising space taken for a client, and had sought a financial reference from the defendant bankers to the client. The reference was negligent, but the bankers denied any assumption of a duty of care to a third party when purely … Continue reading Hedley Byrne and Co Ltd v Heller and Partners Ltd: HL 28 May 1963
An employee of the claimant had fraudulently spent several million pounds of the claimant’s money on personal bets through the defendant company. The claimant said that the defendants knew the origin of the funds and were liable to repay them. Having settled the claim in part the defendants now claimed contributions from directors of the … Continue reading Charter Plc and Another v City Index Ltd and others: ChD 12 Oct 2006
(Jamaica) The government had intervened in banking institutions under the control of the appellant. Subsequently orders had been made against him for compensation in respect of loans made negligently or otherwise than in accordance with good banking practice. He appealed those orders. Held: The appeal failed. He had not been accused of fraud, and his … Continue reading Crawford v Financial Institutions Services Ltd: PC 2 Nov 2005
The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981
The taxpayers sold their shares in return for loan notes in the form of mixed qualifying (QCB) and non qualifying corporate bonds (Non-QCB) within section 115 of the 1992 Act. Gains on the disposal of QCB would be exempt from CGT. These were then converted to QCBs. The court was asked as to their chargeability … Continue reading Hancock and Another v Revenue and Customs: SC 22 May 2019
Several lone parents challenged the benefits cap, saying that it was discriminatory. Held: (Hale, Kerr LL dissenting) The parents’ appeals failed. The legislation had a clear impact on lone parents and their children. The intention was to encourage claimants back into work. It was said that thus contradicted the other policy of providing no free … Continue reading DA and Others, Regina (on The Application of) v Secretary of State for Work and Pensions: SC 15 May 2019
The claimants challenged the removal of substantial quantities of alcohol and tobacco from their warehouses. Held: One ground of challenge was that HMRC had acted unlawfully in removing and detaining a number of computers found at the Claimants’ premises. However, at the hearing the Claimants had not pursued their argument that ‘document’ in section 118B … Continue reading Demand and Supply Cash and Carry Ltd and Another v HM Revenue and Customs: Admn 18 Dec 2009
An Indian Airlines Airbus A-320 crashed at Bangalore airport after an internal Indian flight. The plaintiff passengers lived in England. Proceedings began in Bangalore against the airline and the airport authority. The natural forum was the Bangalore court in India and there were proceedings on foot there. The Patels and other English passengers, however, having … Continue reading Airbus Industrie G I E v Patel and Others: HL 2 Apr 1999
The claimant alleged defamation by his former wife in a post on facebook. The posting and associatedeEmails were said falsely to have accused him of serious abuse, and that the accusations had undermined his relationship with his new partner. Held: However unappealing it may be to contemplate these issues being resolved via a defamation trial, … Continue reading Stocker v Stocker: QBD 10 Jun 2015
The claimants wanted to bring actions in respect of various matters under shareholders agreements in complex international joint ventures. Leave was given to serve English proceedings in Malta, and the claim form and particulars of claim were faxed and emailed and delivered by hand at the registered offices of the company and at the private … Continue reading BAS Capital Funding Corporation, Deutsche Bank Ag London, Paine Webber Capital Inc, PW Exe Lp, Pw Partners 1999 Lp v Medfinco Limited, Abacus Holdings Limited, Andreas W Gerdes, HTC Inc, etc: ChD 25 Jul 2003
The parties disputed whether a contract had been made. The proposed contract was contained in a letter and a plan but only the plan was signed by both parties. Held: The requirements of Section 2 had not been satisfied because it was the letter which contained the contract which referred to the plan and incorporated … Continue reading Firstpost Homes Ltd v Johnson and Others: CA 14 Aug 1995
In the course of the insolvent administration of the bank, substantial additional sums were received. Parties appealed against some orders made on the application to court for directions as to what was to be done with the surplus. Held: The Court considered the so called waterfall of distributions made on liquidation which proved to be … Continue reading LB Holdings Intermediate 2 Ltd, The Joint Administrators of v Lehman Brothers International (Europe), The Joint Administrators of and Others: SC 17 May 2017
The wife joined in a charge on the family home to secure her husband’s business borrowings. The husband was found to have misrepresented to her the effect of the deed, and the bank had been aware that she might be reluctant to sign the deed. Held: The charge was not to be enforced. The bank … Continue reading Barclays Bank Plc v O’Brien and Another: HL 21 Oct 1993
Partners Liable for Dishonest Act of Solicitor A solicitor had been alleged to have acted dishonestly, having assisted in a fraudulent breach of trust by drafting certain documents. Contributions to the damages were sought from his partners. Held: The acts complained of were so close to the activities which a solicitor would normally undertake, that … Continue reading Dubai Aluminium Company Limited v Salaam and Others: HL 5 Dec 2002
Important point of principle concerning gaming duty, namely the interpretation of section 11(10)(a) of the Finance Act 1997 (‘FA 1997’). The issue in the appeal is the pure point of law as to whether a player who places a bet in one of LCM’s casinos using either a free bet voucher, or a non-negotiable chip … Continue reading Revenue and Customs (HMRC) v London Clubs Management Ltd: CA 9 Oct 2018
Builder’s Guarantee Ultra Vires LA The council set out to provide a swimming pool using powers under s.19 of the 1976 Act. Purporting to use powers under s.111 of the 1972 Act, it set up a company to develop a site by building a leisure pool and time-share units, with a view to selling the … Continue reading Credit Suisse v Allerdale Borough Council: CA 20 May 1996
FTTTx GAMING DUTY – section 11 Finance Act 1997- value for gaming duty purposes of Non-Negotiable Chips and Free Bet Vouchers provided free to players and used for gaming – whether value nil or face value – face value – appeal dismissed  UKFTT 1060 (TC) Bailii England and Wales Taxes – Other Updated: 24 … Continue reading London Clubs Management Ltd v Revenue and Customs: FTTTx 27 Nov 2014
Former HL decision in Siebe Gorman overruled The company had become insolvent. The bank had a debenture and claimed that its charge over the book debts had become a fixed charge. The preferential creditors said that the charge was a floating charge and that they took priority. Held: The appeal was allowed. The debenture, although … Continue reading National Westminster Bank plc v Spectrum Plus Limited and others: HL 30 Jun 2005
A stay was sought against a bank which had financed a contract and was supporting litigation arising out of it. Held: Although the liability in crime and tort had been abolished, Section 14(2) of the 1967 Act preserved the law as to the cases in which a contract is to be treated as contrary to … Continue reading Trendtex Trading Corporation v Credit Suisse: CA 1980
The claimant had been dismissed from his post as chair of archeology after criticism of his marking practices. Though a report vindicated him, the respondent continued with disciplinary procedures. He claimed unfair dismissal. The EAT had allowed the university’s appeal saying that the found repudiatory breach had been remedied before the resignation. The University now … Continue reading Buckland v Bournemouth University Higher Education Corporation: CA 24 Feb 2010
In Douglas, the claimants said that the defendants had interfered with their contract to provide exclusive photographs of their wedding to a competing magazine, by arranging for a third party to infiltrate and take and sell unauthorised photographs. In OBG, the defendants acted as receivers under an invalid charge, and were accused of unlawful interference … Continue reading Douglas and others v Hello! Ltd and others; similar: HL 2 May 2007
Cere Needed Releasing Future Claims A compromise agreement which appeared to claim to settle all outstanding claims between the employee and employer, did not prevent the employee later claiming for stigma losses where, at the time of the agreement, the circumstances which might lead to a claim were unknown to either party, and such losses … Continue reading Bank of Credit and Commerce International SA v Ali, Khan and others (No 1); BCCI v Ali: HL 1 Mar 2001
The Office sought a declaration that the respondent and other banks were subject to the provisions of the Regulations in their imposition of bank charges to customer accounts, and in particular as to the imposition of penalties or charges for the breach of the overdraft limits. Held: The relevant terms were not exempt from assessment … Continue reading Office of Fair Trading v Abbey National Plc and seven Others: ComC 24 Apr 2008
A new library had been built for the college. A company owned by the college took a lease of it from the college, and reclaimed the input tax paid on construction. The company managed the library. Held: The Revenue’s appeal failed. The question was whether the college was in occupation of the library, either alone … Continue reading Principal and Fellows of Newnham College In the University of Cambridge v Revenue and Customs: HL 16 Apr 2008
In the course of ancillary relief proceedings in a divorce, questions arose regarding company assets owned by the husband. The court was asked as to the power of the court to order the transfer of assets owned entirely in the company’s names. The judge had made such an order, finding evidence that the companies had … Continue reading Prest v Petrodel Resources Ltd and Others: SC 12 Jun 2013
Remission of Sentence is a Privilege not a Right The plaintiffs had begun their action, to challenge their loss of remission as prisoners, by means of a writ, rather than by an action for judicial review, and so had sidestepped the requirement for the action to be brought within strict time limits. Held: The forfeiture … Continue reading O’Reilly v Mackman: HL 1982
The House considered the power of an officer of the Board of Inland Revenue to seize and remove materials found on premises which a warrant obtained on application to the Common Serjeant authorised him to enter and search; but where the source of the power limited the power of seizure and removal to things ‘which … Continue reading Regina v Inland Revenue Commissioners ex parte Rossminster Ltd: HL 13 Dec 1979
Damages on Construction not as Agreed The appellant had contracted to build a swimming pool for the respondent, but, after agreeing to alter the specification to construct it to a certain depth, in fact built it to the original lesser depth, Damages had been awarded to the house owner against a builder at the cost … Continue reading Ruxley Electronics and Construction Ltd v Forsyth: HL 29 Jun 1995
The employee complained of his employer’s repeated failure to regrade him, and alleged discrimination. The employer said his claim was out of time. Held: Mummery J made the distinction between single acts of discrimination, and continuing discrimination: ‘the tribunal erred in law in failing to treat the acts complained of on regrading and failure to … Continue reading Owusu v London Fire and Civil Defence Authority: EAT 1 Mar 1995
The Revenue had imposed a penalty on the appellants saying that their arrangement for the sale and VAT taxation of demonstrator cars was, in European law terms. The taxpayer sought re-instatment of the First Tier Tribunal judgment in its favour. Held: The appeal succeeded: ‘the First-Tier Tribunal was entitled, on a comprehensive objective evaluation of … Continue reading Pendragon Plc and Others v HM Revenue and Customs: CA 23 Jul 2013
Lapsed Currency conversion option lost status The taxpayer appealed his assessment to Capital Gains Tax on his redemption of loan notes arising following the sale of his computer company. He said that they were qualifying corporate bonds. The question was whether a security in which a currency conversion option has lapsed, becomes (as the taxpayer … Continue reading Harding v Revenue and Customs: CA 23 Oct 2008
The court was asked whether, as second mortgagee on the defendant’s properties, the claimant agency had the equitable power of marshalling of prior charges. The first chargee had charges over two properties, and sold the first, satisfying it debt, but leaving the Agency with no effective return. The bank’s same debts had also been secured … Continue reading Serious Organised Crime Agency v Szepietowski and Others: ChD 15 Oct 2010
The principal claimants sold the rights to take photographs of their wedding to a co-claimant magazine (OK). Persons acting on behalf of the defendants took unauthorised photographs which the defendants published. The claimants had retained joint copyright over the photographs and reserved a right to control publication of any particular photographs. In return they made … Continue reading Douglas and others v Hello! Ltd and others (No 3): CA 18 May 2005
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by other companies should proceed through the Commissioners who could implement European law directly. The taxpayers … Continue reading Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005
The rules contained two occasions on which a court would consider dismissal of a claim as having ‘no real prospect’ of success. Held: The only significant difference between CPR 24.2 and 13.3(1), is that under the first the overall burden of proof rests upon the claimant to establish that there are grounds for his belief … Continue reading E D and F Man Liquid Products Ltd v Patel and Another: CA 4 Apr 2003
The donor exercised powers of appointment ‘to make some part of the settled property his own’, and it was ‘wholly irrelevant that by a contemporaneous or later transaction he surrenders his life interest in other parts of it’. The different parts of the property were distinct personal assets, none being real property or an interest … Continue reading St Aubyn v Attorney General: HL 12 Jul 1951
Discrimination – Shifting Burden of Proof (Preliminary Ruling) A woman was employed as a speech therapist by the health authority. She complained of sex discrimination saying that at her level of seniority within the NHS, members of her profession which was overwhelmingly a female profession, were appreciably less well paid than members of comparable professions … Continue reading Enderby v Frenchay Health Authority and Another: ECJ 27 Oct 1993