Latest Cases

Arbitration – Award. The Commercial Court held that, in a dispute over an arbitrator's findings in a shipping case, although the arbitrator had been wrong not to recognise his jurisdiction over the dispute, he would in any case have rejected the claimant's contention about it, and so the claimant's application to set the award aside would be dismissed. 

Income tax – Assessment. The Upper Tribunal (Tax and Chancery Chamber) upheld the decision of the First-tier Tribunal (Tax Chamber) to reject the taxpayer's argument that his tax liability had, as a matter of law, been concluded by a confiscation order made against him following his conviction for the sale of counterfeit/contraband cigarettes. The tribunal dismissed the taxpayer's appeal against the FTT's decision on the basis that there had been no decision binding the Revenue and Customs Commissioners which had precluded performance of the statutory duty under s 29 of the Taxes Management Act 1970 to assess the taxpayer for non-payment of income tax. 

Conflict of laws – Jurisdiction. The Commercial Court considered the preliminary issue of which law would apply to a fraud perpetrated in Geneva, in which funds had been sent from the claimant bank, which was in Geneva, to London. The court held that English law would apply on the proper application of European Parliament and Council (EC) Regulation 864/2007 (on the law applicable to non-contractual obligations). 

Town and country planning – Permission for development. The claimant applied, under s 288 of the Town and Country Planning Act 1990, to quash the decision by an inspector appointed by the first defendant Secretary of State to grant outline planning permission to erect 73 dwellings, contending that the screening opinion adopted by the second defendant local planning authority had been unlawful. The application was dismissed. The Court of Appeal, Civil Division, in dismissing the claimant's appeal, held that, on a fair reading of the screening opinion, the planning officer had not failed to have regard to the issue of cumulative impact. Further, the reasoning, albeit brief, had not been inadequate. 

Mental health – Court of Protection. In a case with an application by a deputy under s 18(1)(b) of the Mental Capacity Act 2005 for 'the sale, exchange, charging, gift or other disposition of a patient's property, the Court of Protection allowed the application in circumstances where the disposition was to pay the school fees of the patient's brother and such payment was in the patient's best interests. 

Practice – Compromise of action. Following settlement of an action, the appellant's shares in a company were to be purchased by the first respondent at a price to be determined by an independent valuer. The appellant unsuccessfully challenged the valuation as not being in accordance with the valuer's mandate as set out in the Tomlin Order. The Court of Appeal, Civil Division, allowed the appeal as, on the true construction of the express terms of the settlement, the valuer had been instructed to arrive at his valuation with regard to the books and records, including the handwritten takings, of the company. He had failed to take into account the handwritten takings and so had not followed his mandate. 

Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by Intelligent Managed Services Ltd (IMSL) against the decision of the Revenue and Customs Commissioners that the transfer of IMSL's banking support services business to Virgin Money Management Services Ltd (VMMSL), a member of the Virgin Money Group VAT group, was not a 'transfer of a going concern', with the result that the transfer gave rise to supplies of goods and services that were subject to VAT. The tribunal decided that the transfer by IMSL of the assets of its business to VMMSL had satisfied the conditions of art 5(1) of the Value Added Tax (Special Provisions) Order 1995, SI 1995/1268, and those supplies were accordingly to be treated as neither a supply of goods nor a supply of services. 

Family proceedings – Care proceedings. The Family Court engaged in a fact-finding hearing in relation to the allegation by the local authority that the mother of a child was fabricating or inducing illness on the part of the child. It found that although there were serious elements in the evidence, its findings fell short of those for which the local authority contended. 

Town and country planning – Permission for development. The claimants sought judicial review of the defendant local planning authority's failure to take enforcement action against the interested parties' motocross track, and its decision to grant planning permission for extended use and a noise attenuation barrier. The Planning Court, in dismissing the application, held that there had been no error in the authority's approach to enforcement as the correct questions had been addressed. Further, it had been entitled to conclude that the proposed development would result in an improvement to amenity with a reduction in noise levels when compared to the existing use. 

Contempt of court – Committal. The claimant local planning authority sought the committal of the defendant for contempt of court by reason of breaches of an injunction in relation to unauthorised use of land. The Queen's Bench Division held that the appropriate sentence was one of four months' imprisonment, but that would be suspended provided the defendant adhered to the timings set out in the undertakings which were accepted and the court's order.