Latest Cases

Income tax – Pension. In arriving at the decision to revoke the taxpayer's fixed protection certificate, the Revenue and Customs Commissioners' (HMRC) had failed to consider any possibility that the contracts under which the taxpayer had continued to make payments to the relevant pension schemes might be void as a result of mistake, even though the relevant arguments had been put to HMRC at that stage. Consequently, the First-tier Tribunal (Tax Chamber) allowed the taxpayer's appeal against HMRC's decision to revoke that certificate and directed that HMRC should issue a new certificate to the taxpayer.

Disclosure and inspection of documents – Legal professional privilege. The application of the first defendant company for inspection of certain documents succeeded, in a dispute concerning the sale of an allegedly counterfeit painting. The Commercial Court held that the correspondence, which was between the claimant auction house and two art experts, had not been brought into existence for the 'dominant purpose' of being used in contemplated litigation and hence would be disclosed.

Company – Director. Where the discrimination against the Revenue and Customs Commissioners (HMRC), through the non-payment of VAT and the underpayment of PAYE, had lasted throughout the entire trading life of a company, currently in liquidation, the Companies Court ruled that the conduct of its former director, the defendant, had fallen below the standards of probity and competence appropriate for persons fit to be directors of companies. Accordingly, the court allowed the claimant Secretary of State for Business, Energy and Industrial Strategy' application, under s 6 of the Company Directors Disqualification Act 1986, for a disqualification order against the defendant.

Local government – Council tax. The Valuation Tribunal for England (the VTE) had not applied the correct legal test in relation to a listing officer's power to increase a council tax assessment subsequent to an error in determining the council tax band when a property had been originally placed on the council tax list. Accordingly, the Administrative Court allowed the listing officer's appeal against the VTE's decision to allow the respondent's appeal against a decision of the listing officer which had rejected the respondent's proposal that the council tax band applicable to his freehold property be reduced from band D to band C.

Jurisdiction – Company. The defendants' application for an order that the court had no jurisdiction to hear the claim against it by the claimant company which was the proprietor of trade marks including 'Easyjet' and 'easyFlights' or, alternatively, that it ought not to exercise any jurisdiction that it might have, succeeded. The Chancery Division held that the first defendant company, which was a small cargo airline operating mainly in Bangladesh, had never offered flights to Europe and had had no intention to do so, nor of targeting EU or UK customers.

Arbitration – Commencement. In a time-bar dispute, arising from the respondent insurer's failure to submit its notice of appeal against the decision of the technical committee within the 30 day time limit prescribed by the Motor Insurers Bureau, the judge had not erred in holding that it would be just to extend time to allow the respondent insurer to bring arbitral proceedings pursuant to s 12(3)(a) of the Arbitration Act 1996. Accordingly the Court of Appeal, Civil Division, dismissed the appellant insurer's appeal.

European Union – Freedom of establishment. Article 56 of the Treaty on the Functioning of the European Union should be interpreted as precluding legislation of a member state under which the competent authorities could order a commissioning party established in that member state to suspend payments to his contractor established in another member state, or even to pay a security in an amount equivalent to the price still owed for the works in order to guarantee payment of the fine which might be imposed on that contractor in the event of a proven infringement of the labour law of the first member state. The Court of Justice of the European Union so held in proceedings concerning the payment of sums claimed by the applicant company from the respondent pursuant to a contract for works.

Divorce – Financial provision. In an application by the applicant wife for financial remedies orders, the Family Division held that there should be a departure from equality of division of the assets on the basis of the respondent husband's post-separation endeavours.

Trust and trustee – Administration of trust. The applicants' application for an order pursuant to CPR 19.7(7), directing that an earlier order of the court (the 2014 order) was not binding on them, failed. The Chancery Division held that the applicants, who were beneficiaries of a sub-trust arising out of an employment benefit trust, could not show that they had been beneficiaries out of the relevant trust. The existing settlement had been in their best interests, and it could not be just or fair to declare that the 2014 order was not binding on them.

Immigration – Leave to remain. An application for leave to remain which the applicant was not permitted to make under s 3C(4) of the Immigration Act 1971 did not extend the applicant's leave under s 3C(2) because the Secretary of State refused that application on its merits, rather than rejecting it as invalid. Accordingly, the Court of Appeal, Civil Division, dismissed the appellant Pakistani national's appeal against the decision of the Upper Tribunal (Immigration and Asylum Chamber), dismissing his application for judicial review of the Secretary of State's refusal of further leave to remain in the United Kingdom as a Tier 1 (Entrepreneur) Migrant.