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RESTITUTION

Unjust enrichment — Money had and received — Recovery of interest — Dividends paid by UK subsidiary to non-resident parent subjected to premature tax liability — Decision of European court that payments unlawful for restricting freedom of establishment — National court's computation of compensation for interest accruing during premature payment period — Whether simple or compound interest payable
Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners and another [2007] UKHL 34
- [2008] Bus LR 49
18/07/07

Moneys had and received — Payment of advance corporation tax — Decision of Court of Justice of the European Communities that tax unlawful in certain circumstances — Claimant commencing action against revenue for restitution of tax paid — Claim that payments made under mistake of law — Whether English law recognising claim in restitution to recover taxes paid under mistake of law — Whether claim statute-barred — Limitation Act 1980, s 32(1)(c)
Deutsche Morgan Grenfell Group plc v Inland Revenue Comrs and another [2006] UKHL 49 - [2006] 3 WLR 781
25/10/06

RESTRAINT ORDER

Receiver’s remuneration — Receiver appointed under statute concerned with crime — Whether remuneration payable out of receivership assets — Criminal Justice Act 1988 (c 33) — CPR r 69.7
Capewell v Revenue and Customs Comrs and another [2007] UKHL 2
[2007] WLR (D) 14
31/01/07

REVENUE

Corporation tax — Capital allowance — Taxpayer carrying on business of importing and selling goods — Goods stored in warehouse — Whether industrial building allowance claimable for warehouse — Capital Allowances Act 1990, s 18
Maco Door and Window Hardware (UK) Ltd v Revenue and Customs Commissioners [2008] UKHL 54; [2008] WLR (D) 281
- [2008] 1 WLR 1790
30/07/08

Value added tax — Supply of goods and services — College making exempt supplies — Construction of new library building by college — College wanting to reclaim input tax on cost of construction — Company created by college to run library — Lease of library granted to company — College electing to waive exemption in relation to grant of lease — Whether college remaining in “occupation” of library — Whether waiver of exemption effective — Value Added Tax Act 1994 (c 23), Sch 10, paras 2(3AA), 3A(7) (as inserted by Finance Act 1997, (c16 ), s 37)
Principal and Fellows of Newnham College in the University of Cambridge v Revenue and Customs Commissioners [2008] UKHL 23; [2008] WLR (D) 111
- [2008] 1 WLR 888
16/04/08

Value Added Tax — Deductibility of input tax — Introduction of retrospective time limits for making claims without provision for transitional period — Effect on taxpayers’ accrued rights
Fleming (trading as Bodycraft) v Revenue and Customs Commissioners; Conde Nast Publications Ltd v Revenue and Customs Commissioners [2008] UKHL 2; [2008] WLR (D) 5
- [2008] 1 WLR 195
23/01/08

Income tax — Settlement — Spouses acquiring company to provide husband’s personal services to clients — Each purchasing one share — Wife undertaking administration — Modest salaries paid by company — Whether “settlement” — Whether wife’s dividend payments to be treated as income of husband as settlor — Whether wife’s share outright gift — Income and Corporation Taxes Act 1988 (c 1), ss 660A(1)(6), 660G(1)(2) (as inserted by Finance Act 1995 (c 4), s 74, Sch. 17, Pt 1)
Jones v Garnett (HM Inspector of Taxes) [2007] UKHL 35
[2007] WLR (D) 222
25/07/07

Corporation tax - Assessment - Depreciation - Unsold stock - Cost of production treated separately in profit and loss account and carried forward in tax computation - Whether net or gross amount of depreciation to be added back - Income and Corporation Taxes Act 1988, s 74(1)(f)
Revenue and Customs Commissioners v William Grant & Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd [2007] UKHL 15
[2007] WLR (D) 139
28/03/07

Income tax — Entertainers and sportsmen — Non-resident sportsman controlling non-resident company — Company receiving payments under endorsement contracts with manufacturers of sports equipment having no UK tax presence — Payments deriving partly from sportsman's participation in UK tournaments — Whether sportsman liable to charge on payments made under contracts — Income and Corporation Taxes Act 1988, ss 555, 556
Agassi v Robinson (Inspector of Taxes) [2006] UKHL 23 - [2006] 1 WLR 1380
17/05/06

Corporation tax — Advance corporation tax — Dividend paid by subsidiary resident in United Kingdom to parent not so resident — Group income election not available — Breach of Community law — Assessment of compensation — Whether group making election entitled to tax credits under double taxation conventions — Whether tax credits to be taken into account — Whether advance corporation tax withholding tax — Income and Corporation Taxes Act 1988, ss 231(1), 247, 788(3) — Council Directive 90/435/EEC, arts 5(1), 7(1)
Pirelli Cable Holding NV and others v Inland Revenue Commissioners [2006] UKHL 4 - [2006] 1 WLR 400
8/02/06

SALE OF GOODS

Contract — Jurisdiction — Cider shipped from Liverpool to Limassol — Place of delivery — Council Regulation (EC) No 44/2001, art 5(1)(b) — Sale of Goods Act 1979, s 32(1)(2)
Scottish & Newcastle International Ltd v Othon Galanos Ltd [2008] UKHL 11; WLR (D) 61
WLR (D) 61
20/02/08

Rejection of goods — Repair — Sellers repairing goods but refusing to tell buyers what defect had been — Whether buyers entitled to reject — Whether term to be implied entitling buyers to information — Sale of Goods Act 1979 (as amended by Sale and Supply of Goods Act 1994, s 2(1)), s 35(6)(a)
J H Ritchie Ltd v Lloyd Ltd [2007] UKHL 9 - [2007] 1 WLR 670
7/02/07

SAINT LUCIA

Constitution — Magistrate — Appointment for one year — Contract allowing for determination on notice — Government summarily terminating contract — Whether constitutional — Saint Lucia Constitution Order 1978 (SI 1978/1901), Sch 1, s 91
Fraser v Judicial and Legal Services Commission and another [2008] UKPC 25; [2008] WLR (D) 139
[2008] WLR (D) 139
06/05/08

SERVITUDE

Right to park vehicles as ancillary to right of vehicular access — Whether necessary for reasonable use and enjoyment
Moncrieff and another v Jamieson and others [2007] UKHL 42
[2007] WLR (D) 255
17/10/07

SHIPPING

Charterparty — Repudiation — Long-term charterparty containing war clause — Charterers’ repudiation — War then merely a possibility — Subsequently breaking out during charter period — Whether damages recoverable by owners to be assessed as at date of repudiation or as at date of assessment taking break-out into account
Golden Strait Corpn v Nippon Yusen Kubishika Kaisha [2007] UKHL 12
[2007] WLR (D) 77
28/03/07

SOCIAL SECURITY

Child support maintenance — Assessment — Calculation of non-resident parent's earnings — Whether “earnings” of self-employment to include deduction for capital allowances — Child Support (Maintenance Assessments and Special Cases) Regulations 1992 (SI 1992/1815), Sch 1, para 2A (as inserted by Child Support (Miscellaneous Amendments) Regulations 1999 (SI 1999/977), reg 6)
Smith v Secretary of State for Work and Pensions and another [2006] UKHL 35
[2006] WLR (D) 183
12/07/06

Disability appeal tribunal — Bias — Medical member employed as examining medical practitioner — Whether likelihood of bias in favour of views of other examining medical practitioners
Gillies v Secretary of State for Work and Pensions - [2006] 1 WLR 781
26/01/06

Retirement pension — Inflation uprating — Pensioners living abroad excluded from annual cost of living increase — Jobseeker's allowance and income support — Higher age-related amount in each case paid to persons over 25— Whether contrary to principle of equal treatment —Human Rights Act 1998, Sch I, Pt I, art 14, Pt II, art 1
R (Carson) v Secretary of State for Work and Pensions;
R (Reynolds) v Same - [2006] 1 AC 173; [2005] 2 WLR 1369
26/05/05

STATUTES

Validity — Public general Act — Statute providing special procedure for passing legislation without consent of House of Lords — Procedure used to pass statute amending enabling Act so as to enlarge scope of special procedure — Legislation banning hunting enacted under enlarged procedure — Whether amending statute and statutes enacted under enlarged procedure valid — Parliament Act 1911, s 2(1) — Parliament Act 1949, s 1 — Hunting Act 2004
R (Jackson and Others) v Attorney General - [2006] 1 AC 262; [2005] 3 WLR 733
13/10/05

TORT

Battery — Self-defence — Whether belief in necessity to act to be both honestly held and reasonable — Whether battery claim permissible for vindicatory purposes only
Ashley v Chief Constable of Sussex Police [2008] UKHL 25
[2008] WLR (D) 126
23/04/08

Cause of action — Conspiracy — Unlawful means conspiracy — VAT fraud in series of purchase and sale transactions — Revenue commencing claim based on offence of cheat — Whether actionable wrong by individual conspirators necessary ingredient of tort — Whether statutory regime for recovering VAT funds displacing tortious remedy — Bill of Rights 1689, art 4 — Value Added Tax Act 1994, Pt IV
Revenue and Customs Comrs v Total Network SL [2008] UKHL 19; WLR (D) 80
- [2008] 2 WLR 711
12/03/08

Cause of action — Procuring breach of contract — Whether intention to cause loss ingredient of tort
OBG Ltd and others v Allan and others; Douglas and another v Hello! Ltd and others; Mainstream Properties Ltd v Young and others [2007] UKHL 21
- [2008] HL (E) 1
02/05/07

Cause of action — Misfeasance in public office — Whether proof of damage necessary ingredient
Watkins v Secretary of State for the Home Department and others [2006] UKHL 17
- [2006] 2 WLR 807
29/03/06

TRIBUNAL

Tribunal of inquiry - Evidence - Witnesses’ application for anonymity on ground of fears for safety - Real and immediate risk to life - Whether materially increased risk necessary - Human Rights Act 1998, Sch 1, Pt I, art 2 - Inquiries Act 2005, s 19
In re Officer L and others
[2007] WLR (D) 231
31/07/07

TRINIDAD & TOBAGO

Crime — Abuse of process — Court of Appeal allowing appeal against conviction on grounds of apparent bias during trial — Whether proper to order retrial
Panday v Virgil (Senior Superintendent of Police) [2008] UKPC 24; [2008] WLR (D) 102
- [2008] 3 WLR 296
09/04/08

Constitution — Salaries Review Commission — Elected members of House of Representatives unable to take oath for procedural reason — Whether members entitled to payment of salary — Constitution of Trinidad and Tobago Act (Act No 4 of 1976), Sch, ss 140, 141
Sharma and others v Attorney General of Trinidad and Tobago [2007] UKPC 42
[2007] WLR(D) 171
20/06/07

Constitution—Police Service Commission—Examinations for promotion within Police Service—Whether appointment of Examination Board responsibility of Police Service Commission or executive— Constitution of the Republic of Trinidad and Tobago, Sch, s 123—Police Service Commission Regulations, reg 19
Cooper and another v Director of Personnel Administration and another
[2006] WLR (D) 173
6/07/06

Constitution — Freedom of expression — Equality of treatment — Application by Hindu organisation for radio licence — Licence refused after long delay — Licence promptly granted to another applicant — Whether discrimination infringing right to equality of treatment — Whether infringing freedom of expression — Constitution of the Republic of Trinidad and Tobago Act (Laws of Trinidad and Tobago, 1990 rev, c 1:01), Sch, ss 4(b) (d) (h) (i), 14
Central Broadcasting Services Ltd and another v Attorney General of Trinidad and Tobago [2006] UKPC 35 - [2006] 1 WLR 2891
4/07/06

Human rights and fundamental freedoms — Due process and protection of the law — Prosecutor’s appeal against acquittal — Whether infringing defendant’s constitutional rights to due process and protection of the law — Constitution of the Republic of Trinidad and Tobago Act, Sch, ss 4(a)(b) — Supreme Court of Judicature Act, s 65E (as inserted by Administration of Justice (Miscellaneous Provisions) Act 1996, s 4)
State of Trinidad and Tobago v Boyce [2006] UKPC 1 - [2006] 2 AC 76; [2006] 2 WLR 284
11/01/06

Crime — Practice —Prosecutor's closing speech — Whether improper and prejudicial to defence case — Whether convictions to be quashed
Ramdhanie and Others v State of Trinidad and Tobago [2005] UKPC 47
- [2006] 1 WLR 796
15/12/05

Crime — Appeal — Sentence — Time spend by prisoner in custody pending appeal — Provision for such time not to count towards sentence unless so directed by Court of Appeal — Principles to be applied — Supreme Court of Judicature Act (Laws of Trinidad and Tobago, 1980 ed, c 4:01), s 49(1)
Ali v State of Trinidad and Tobago;
Tiwari v Same [2005] UKPC 41 - [2006] 1 WLR 269
2/11/05

Constitution—Human rights and fundamental freedoms—Unlawful arrest and detention of appellant—Appellant assaulted by police constable during arrest and detention—Whether entitled to additional award for gravity of constitutional infringement—Constitution of the Republic of Trinidad and Tobago Act, Sch, ss 4 (a), 14(1)
Attorney General of Trinidad and Tobago v Ramanoop - [2006] 1 AC 328; [2005] 2 WLR 1324
23/03/05

TRUSTS

Family home — Joint interest — Man and woman living in property purchased in joint names — Both parties contributing to purchase price and mortgage repayments — Woman contributing substantially more than man — No express agreement as to respective beneficial interests — Whether proceeds of sale to be divided equally — Test to be applied
Stack v Dowden [2007] UKHL 17
[2007] WLR (D) 99
25/04/07

— Resulting trusts — School site — Conveyance of land on trust for use as school for poor persons of the district — School closed and site sold — Whether land reverted to claimants as grantor's successors in title — Whether reversion occurred when school admissions included persons who were not poor
Fraser v Canterbury Diocesan Board - [2006] 1 AC 377; [2005] 3 WLR 964
27/10/05

VICARIOUS LIABILITY

Employment — Harassment — Employee complaining of harassment by departmental manager in breach of statutory duty — Whether employer vicariously liable — Protection from Harassment Act 1997, ss 1, 3
Majrowski v Guy’s and St Thomas’s NHS Trust [2006] UKHL 34 - [2006] 3 WLR 125
12/07/06

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Brought to you as part of The Daily Law Notes service by the reporters to The Incorporated Council of Law Reporting for England and Wales (ICLR).