Latest Cases

Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) (tribunal) dismissed the appeal brought by the taxpayer Lothian NHS Health Board (Lothian) against the decision of the First-tier Tribunal (Tax Chamber) to uphold the decision by the Revenue and Customs Commissioners to reject the taxpayer's claim for recovery of historic input tax. The tribunal decided that the FTT had not committed an error of law in dismissing the taxpayer's appeal,. On the evidence before it, the FTT had been entitled to conclude that the taxpayer had failed to prove its case. 

European union – Trade marks. The General Court of the European Union dismissed the action brought by Bora Creations, SL (Bora), against the decision of the Fifth Board of Appeal of the Office for Harmonisation in the Internal Market (Trade Marks and Designs), relating to invalidity proceedings between Beauté Prestige International, and Bora regarding the registration by Bora of the word 'essence' as a Community trade mark. 

Immigration – Leave to remain. The claimant sought judicial review of the defendant Secretary of State's decision returning his application for further leave to remain as a Tier 4 (General) student as invalid. The Administrative Court held that, despite the Secretary of State's delay in serving her summary and detailed grounds of defence, the public interest lay in permitting her to respond to the claim. It dismissed the claimant's application, as it was commenced one year and four month's out of time, and there had been no unlawfulness in the consideration of his claim or in the decision to reject it as invalid. 

Insurance – Payment protection insurance. In 2006, the claimant company transferred the non-life component of its payment protection insurance business to the first defendant company under a scheme, which was sanctioned by order of the court (the order). The issue was whether a liability for alleged mis-selling of PPI policies underwritten by the claimant company fell within the ambit of the definition of 'transferred liabilities' in the scheme effecting the transfer, which had been sanctioned by the court the order), and whether liability had been transferred to the first defendant company under the terms of the scheme. The Chancery Division held that on the true construction of the scheme, The 'transferred liabilities', which had been transferred to the first defendant by the order did not include any liability for the alleged mis-selling of PPI. 

Contract – Enforceability. The claimants contended that agreement was reached to renew the licence the first claimant had entered into with the defendant to publish the Middle East edition of Hello! magazine in English in specified countries, and sought specific performance of that renewed contract and cancellation of the licence granted by the defendant to a rival publisher. They further contended that the defendant was estopped by the law of proprietary estoppel from denying the existence of a renewed licence. The Chancery Division, in dismissing the claim, rejected the claimants' case based on both contract and proprietary estoppel. 

Company – Director. The claimant Secretary of State for Business, Innovation and Skills brought proceedings against the defendants, who were the directors of a company that imported plywood and sheet materials. He submitted that the defendants had made a number of false representations regarding the company's finances. The Chancery Division held that, on the evidence, the defendants were unfit to be concerned in the management of a company. A disqualification order would be made against either of them. 

European Union – Trade marks. The General Court of the European Union ruled on the action brought by Stayer Iberica, SA (Stayer) against the decision of the Second Board of Appeal of the Office for Harmonisation in the Internal Market (Trade Marks and Designs) concerning invalidity proceedings between ZAO Korporaciya 'Masternet' and Stayer Ibérica, SA, regarding the registration by the latter company for a figurative sign depicting the word 'STAYER' as a Community trade mark. 

Settlement – Trust. In the course of a family dispute over the control of the Sherlock Holmes museum, the parties met and, later, agreed a settlement for a declaration of trust. A dispute arose as to when the order had been made and what its effects were. The Chancery Division held that the claimants were entitled to declarations on the claim that the declarations of trust dated 11 April 2013 were valid and binding. However, that was all the entitlement that had been established. 

Sentence – Imprisonment. The claimant was a transgender prisoner serving a sentence of imprisonment for public protection for sexual offences she had committed when she was an 18-year-old male. She sought judicial review of the defendant Secretary of State's failure to provide the opportunity to do work specifically linked to sexual offending. The Administrative Court, in dismissing the application, held that the Secretary of State had not breached: (i) her public law duty; (ii) the duties under arts 5 and 14 of the European Convention on Human Rights; or (iii) the duties under ss 19, 29 and 149 of the Equality Act 2010. 

Income tax – Emoluments from office or employment. The Upper Tribunal (Tax and Chancery Chamber) upheld the decision by the First-tier Tribunal (Tax Chamber) that the Revenue and Customs Commissioners had been correct to issue a closure notice treating the taxpayer's out of court settlement sum as being chargeable to income tax under Case VI of Sch D to the Income and Corporation Taxes Act 1988, and as not being a capital receipt. Consequently, the taxpayer's appeal against the FTT's decision was dismissed.