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R (on the application of JJ Management LLP and others) v Revenue and Customs Commissioners and another

Income tax – Investigation. The Administrative Court held that the statutory scheme was such that the defendant Revenue and Customs Commissioners' functions included, not only opening an enquiry into a return under s 9A of the Taxes Management Act 1970 during the enquiry window, but also checking returns without opening a s 9A enquiry, including after the enquiry window had closed, with a view to ascertaining if there was ground to issue a discovery assessment, and that such checking could include, not just re-reading the file, but carrying out investigations and enquiries to see if any further information could be obtained that could shed light on the question.

R (on the application of Phoenix Life Holdings Ltd and other companies) v Revenue and Customs Commissioners

Value added tax – Input tax. The defendant Revenue and Customs Commissioners' (HMRC) decision, upholding its rejection of a claim for repayment of significant amounts of under-recovered VAT input tax made exactly ten years earlier, was so outrageous in its defiance of logic or of accepted moral standards that no sensible person who had applied his mind to the question to be decided could have arrived at it. Accordingly, the Administrative Court quashed the decision and ordered HMRC to pay the claim (to the extent its quantum had been accepted).

Hyman and another v Revenue and Customs Commissioners

Stamp duty – Repayment. The Revenue and Customs Commissioners (HMRC) had correctly decided that the whole of the property owned by the taxpayers was residential property for the purposes of stamp duty land tax (SDLT) and accordingly, that tax had been correctly paid on that basis. The First-tier Tribunal (Tax Chamber) so held in dismissing the taxpayers' appeal against HMRC's decision to reject their claim for refund of SDLT. The FTT took the view that for SDLT purposes, 'residential property' meant a building that was used as a dwelling and land that was or formed part of the garden or grounds of the dwelling including a building on such land. 'Grounds' had, and was intended to have, a wide meaning.

R (on the application of JJ Management LLP and others) v Revenue and Customs Commissioners and another

Income tax – Investigation. The Administrative Court held that the statutory scheme was such that the defendant Revenue and Customs Commissioners' functions included, not only opening an enquiry into a return under s 9A of the Taxes Management Act 1970 during the enquiry window, but also checking returns without opening a s 9A enquiry, including after the enquiry window had closed, with a view to ascertaining if there was ground to issue a discovery assessment, and that such checking could include, not just re-reading the file, but carrying out investigations and enquiries to see if any further information could be obtained that could shed light on the question.

Collins v Simonsen

Trust and Trustee – Gift. The payment of a sum of money by the claimant to the first defendant estate agent for the benefit of a third party, C, was a conditional and incomplete gift. The Queen's Bench Division, held, that, in the absence of further instructions from the claimant, (which there had not been any) a resulting trust of the £42,000 arose upon the transfer of the money into the first defendant's client account, with the first defendant as the trustee and the claimant, as the transferor. The claimant, accordingly, was entitled to the sum of money back at her request.

R v Medouni and another

Criminal law – Murder. The way in which a jury note had been answered had not been inadequate and the first defendant's murder conviction was not unsafe. The Court of Appeal, Criminal Division, further held that the defendants' sentences of life imprisonment, with a minimum term of 30 years for murder, concurrent to five years and six months for doing an act tending or intended to pervert the course of public justice for attempting to dispose of the body by fire, had not been either wrong in principle or manifestly excessive, in particular, the starting point of 30 years in setting the minimum term for murder.

R v Medouni and another

Criminal law – Murder. The way in which a jury note had been answered had not been inadequate and the first defendant's murder conviction was not unsafe. The Court of Appeal, Criminal Division, further held that the defendants' sentences of life imprisonment, with a minimum term of 30 years for murder, concurrent to five years and six months for doing an act tending or intended to pervert the course of public justice for attempting to dispose of the body by fire, had not been either wrong in principle or manifestly excessive, in particular, the starting point of 30 years in setting the minimum term for murder.

R (on the application of Golding) v Crown Court at Maidstone

Animal – Dog. The claimant's application for judicial review of the Crown Court's decision upholding an order for the destruction of the claimant's pit bull type dog was dismissed. The Divisional Court rejected submissions that the Crown Court's decision on dangerousness had wrongly failed to take into account mandatory conditions of exemption which required particular controls (including neutering and use of muzzle/lead when in public) over a dog of such type, and held that it had applied the right test and had reached its conclusions on all the evidence in a manner that could not be impeached.

R v Utton

Sentence – Goodyear indication. It was clear that the defendant had not pleaded guilty in response to the Goodyear indication within a reasonable period, such that the indication had ceased to have effect. Accordingly, the Court of Appeal, Criminal Division, held that sentence of 53 months' imprisonment for two burglary counts, to run concurrently, 2 months' imprisonment concurrent for the assault occasioning actual bodily harm and 4 months' imprisonment concurrent for the assault by beating had not been manifestly excessive or wrong in principle.

L v Q Ltd

Employment Tribunal – Procedure. Giving permission for the instant decision to be cited in future case, applications for permission to appeal a decision of the Employment Appeal Tribunal (the EAT), setting aside a decision of the employment tribunal to the effect that an already anonymised judgment should not go on the register, were refused, and the EAT's decision that its judgment and that of the tribunal go on the register were upheld. The Court of Appeal, Civil Division, in so deciding, held that, putting aside national security, there was no explicit power in the Employment Tribunals (Constitution and Rules of Procedure) Regulations 2013, SI 1237/2013, to prohibit publication of a judgment altogether.

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