Latest Cases

Value added tax – Input tax. The First-tier Tribunal (the FTT) ruled on an appeal by Grimshaw Properties Ltd (GPL) against five decisions of the Revenue and Customs Commissioners in respect of GPL's claims for input tax relating to five invoices in respect of legal services provided to GPL and a penalty imposed on GPL in respect of one of those invoices. The FTT allowed the appeal in part, deciding that GPL was entitled to its claims in respect of some of the invoices but not others. 

Sentence – Appeal. The Court of Appeal, Criminal Division, in deciding appeals against sentences in a number of cases involving, amongst other things, sexual, violent and arson offences, provided guidance on the approach a court should take when considering whether to impose a sentence under the dangerous offenders provisions of the Criminal Justice Act 2003 as amended by Legal Aid Sentencing and Punishment Offenders Act 2003. 

Criminal law – Appeal. The defendant had been convicted after trial of the murder of a 17 year old youth, who was stabbed 14 times in the back. The defendant sought to appeal against his conviction contending it was unsafe due to remarks made by counsel for his co-accused at the end of the trial and the directions the judge had given to the jury. The Court of Appeal, Criminal Division, in dismissing the defendant's appeal dismissed each of his grounds and held, amongst other things, that there was such substantial evidence against the defendant that his conviction was safe. 

Sentence – Appeal. The defendants, G (aged 42), F (aged 28) and R (aged 56) had pleaded guilty to one count of burglary of a bookmakers. They each received a sentenced of three years' imprisonment and subsequently appealed against that sentence, contending that it was manifestly excessive. The Court of Appeal, Criminal Division, allowed the appeal of F, who was the youngest of the three and had never been convicted of a burglary offence or served a term of imprisonment. F's sentence was reduced to two years' imprisonment. G and R's appeals were dismissed. 

Solicitor – Disciplinary proceedings. The Divisional Court dismissed the appellant registered European lawyer's appeal against the respondent Solicitors Regulation Authority's disciplinary tribunal's findings of misconduct by the appellant and the sanction imposed of withdrawal from the register of European lawyers. 

Natural justice – Magistrates. The claimant was convicted of an offence under s 112(1A) of the Social Security Administration Act 1992 as she had not notified the interested party local authority of a material change in her circumstances sufficiently promptly. The claimant's appeal was dismissed by the defendant Crown Court. The Divisional Court allowed the claimant's claim for judicial review of the Crown Court's decision as the judge in the magistrates' court had adopted an unfair approach. 

Road traffic – Accident. When the claimants were on holiday in Portugal, they were struck by a driver who was insured by the defendants. The second claimant died and the first claimant sustained serious injury. The claimants brought a case and liability was disputed by the defendant. The Queen's Bench Division held that the claimants had made the decision to cross the road safely and that in any event the defendant had been travelling very fast. The claimants therefore succeeded on liability and there was no contributory negligence. 

Trade mark – Infringement. Following a finding for the claimants in a case of trade mark infringement, the Chancery Division considered the taking of an account pursuant to the order made below. It held that the defendants would be obliged to account to the claimants for a range of profits. 

Criminal evidence and procedure – Sentencing. High Court of Justiciary: Refusing appeals against their convictions and sentences by three appellants who were convicted of assault to severe injury, abduction and robbery, the court rejected contentions that there was insufficient evidence of antecedent concert and that the trial judge's directions on mixed statements were inadequate, and held that the judge was correct to conclude that the only basis for distinguishing between the appellants was by comparing their criminal records and that he could not be faulted in his selection of appropriate periods of incarceration. 

Value added tax – Zero-rating. The First-tier Tribunal (Tax and Chancery Chamber) decided that the disposal by an Isle of Man Company, Rondini Ltd, of an interest in land in Lancashire to a charity was not zero-rated pursuant to Item 2 of Group 15 of Sch 9 to the Value Added Tax (Isle of Man) Act 1996.