Latest Cases

Conversion – Defence. The Queen's Bench Division gave judgment in favour of the claimant casino owner in respect of a £2m dishonoured cheques proffered by the defendant. IN so doing it rejected the defendant's argument that he had a gambling disorder and his defence of illegality. 

Income tax – Return. The Upper Tribunal (Tax Chamber) ruled on various issues arising from an application by the taxpayer for judicial review of a demand from the Revenue and Customs Commissioners relating to his tax return, made pursuant to Ch 6 of Pt 4 of the Income Tax Act 2007. The tribunal decided that although the judicial review procedure used by the taxpayer to challenge the Revenue's demand had been inappropriate, having heard the parties' arguments, it would grant declarations to give effect to what the tribunal had decided. 

European Union – Value added tax. The Court of Justice gave a preliminary ruling, deciding that art 13(B)(a) of Sixth Council Directive (EEC) 77/388 had to be interpreted as meaning that the supply of services whereby an economic operator which was independent of a second-hand motor-vehicle dealer provides, in return for payment of a lump sum, a warranty covering mechanical breakdowns which could affect certain parts of that vehicle constituted an exempt insurance transaction within the meaning of that provision. 

Immigration – Deportation. The Queen's Bench Division held that the claimant, a failed asylum seeker, had failed to prove that the defendant had committed the tort of false imprisonment against him by failing to apply and/or consider the application of her published policy relating to persons who had been tortured. 

Income tax – Employment. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had decided that in cancelling the taxpayer company's registration for gross payment under the construction industry scheme, the Revenue had failed to take into account a relevant factor, namely the financial consequences for the taxpayer. The tribunal decided that such a factor was not a relevant factor to be taken into account by the Revenue when deciding how to exercise the discretion conferred on it by s 66(1) of the Finance Act 2004. 

Income tax – Partnership. The 154 taxpayers issued judicial review proceedings, challenging the legality of partner payment notices given by the defendant Revenue and Customs Commissioners in the exercise of new powers under the Finance Act 2014. The Administrative Court, in dismissing the application, held that there had been no breach of natural justice and the decision to give the notices was neither unreasonable nor irrational. Further, there had been no breach of the taxpayers' legitimate expectations, or their rights under art 6 of the European Convention on Human Rights or art 1 of the First Protocol to the Convention. 

Fiduciary duty – Breach of duty. The Chancery Division, following a finding that the defendant had acted in breach of fiduciary duty to the claimant company, held an inquiry into the benefits received by the defendant as a result of the said breaches of fiduciary duty. 

Immigration – Leave to remain. In construing s 3C of the Immigration Act 1971, the Court of Appeal, Civil Division, held that that an application for leave to remain in the United Kingdom had to be one which was validly made in accordance with the rules and that section could not be read in such a way that a decision on the application for leave included a decision that there was no valid application. Accordingly, the appeals were dismissed as there had been no valid applications. 

European Union – Trade marks. The General Court of the European Union ruled on the action brought by Cactus SA against the decision of the Second Board of Appeal of the Office for Harmonisation in the Internal Market (Trade Marks and Designs) concerning opposition proceedings between Cactus SA and Isabel Del Rio Rodríguez, regarding the registration by the latter for a figurative sign depicting the words 'CACTUS OF PEACE' and 'CACTUS DE LA PAZ' as a Community trade mark. 

Prisoner – Prisoner's correspondence – Human rights. Court of Session: In judicial review proceedings in which the petitioner, a prisoner, complained of maladministration by prison authorities concerning his mail, alleging there was no efficient system of delivery of mail, leading to delay, and no efficient system of sorting privileged mail from other mail, the court held that the complaint about delay was not made out but the complaint about privileged mail was made out: the petitioner's right to respect for his correspondence had been breached and he was a victim for the purposes of the Human Rights Act 1998 and Scotland Act 1998.