Results: 680

• Test Claimants in the FII Group Litigation v Revenue and Customs Comrs

  12 Dec 2008 [2008] EWHC 2893 (Ch); [2009] STC 254, Ch D (Henderson J)

  23 Feb 2010 [2010] EWCA Civ 103; [2010] STC 1251; [2010] WLR (D) 58, CA

  23 May 2012 [2012] UKSC 19; [2012] 2 AC 337; [2012] 2 WLR 1149; [2012] Bus LR 1033; [2012] 3 All ER 909; [2012] STC 1362; [2012] WLR (D) 161; Case details, SC(E)

  12 Dec 2013 (Case C-362/12); EU:C:2013:834; [2014] AC 1161; [2014] 3 WLR 743; [2014] All ER (EC) 375; [2014] STC 638; [2014] 2 CMLR 33; [2013] WLR (D) 488, ECJ

  23 Jul 2021 [2021] UKSC 31; [2021] 1 WLR 4354; [2022] 1 All ER 751; [2021] STC 1597; [2021] WLR(D) 446, SC(E) (Lord Reed PSC, Lord Hodge DPSC, Lord Briggs, Lord Sales, Lord Hamblen JJSC)

  Subsequent considerations : 4 positive; 2 neutral; 1 negative; most recently considered: 2020. Subsequent citations: 102.
  REVENUE — Corporation tax — Advance corporation tax

  EUROPEAN COMMUNITY — Breach of Community law — Domestic remedy

  RESTITUTION — Quasi-contract — Moneys had and received

  EUROPEAN UNION — Breach of European Union law — Domestic remedy

  REVENUE — Taxpayers paying advance corporation tax in breach of European Union law — Proper approach to calculating amount payable to taxpayers in restitution

  EUROPEAN UNION — Judicial protection — Principle of effectiveness
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  Case index catchwords

  REVENUE — Corporation tax — Advance corporation tax — United Kingdom resident companies entitled to deduct advance corporation tax paid on nationally-sourced dividends when paying dividends to UK shareholders — No entitlement to deduct foreign tax paid on foreign-sourced dividends — Court of Justice of European Communities holding rule withholding tax credit from non-resident shareholders precluded by EC law — Whether further reference to Court of Justice required — Differential treatment of foreign-sourced and nationally-sourced dividends under United Kingdom law — Whether differential treatment precluded by European Community law — EC Treaty, arts 43EC, 56EC, 57EC

  EUROPEAN COMMUNITY — Breach of Community law — Domestic remedy — Claims for recovery of taxes unduly levied — Requirement that domestic law of member state provide effective remedy for recovery of taxes levied contrary to Community law — English law providing resitutionary remedy of recovery of unlawfully exacted taxes — Claimant relying on alternative remedy of recovery of sums paid under mistake of law — Whether Community law requirement extending to alternative remedy so as to preclude statutory curtailment of limitation period if contrary to Community law principles — Finance Act 2004, s 320 — Finance Act 2007, s 107

  RESTITUTION — Quasi-contract — Moneys had and received — Statute levying tax contrary to EU law — Payments of moneys to revenue in accordance with taxing statute — Payments made without prior formal demand by revenue — Taxpayers’ right to recover unlawfully exacted taxes — Whether applicable in absence of demand by revenue — Whether within statutory provision extending limitation period for actions for relief from consequences of mistake — Whether applicable where recovery possible under statutory right for repayment of tax paid by error or mistake — Taxes Management Act 1970 (as amended by Finance Act 1994, s 196, Sch 19, para 8(2)), s 33(1)(2A) — Limitation Act 1980, s 32(1)(c)

  EUROPEAN UNION — Breach of European Union law — Domestic remedy — Claims for recovery of taxes unduly levied — Requirement that domestic law of member state provide effective remedy for recovery of taxes levied contrary to European Union law — English common law restitutionary remedy enabling recovery of unlawfully exacted taxes — Claimants relying on alternative remedy of recovery of sums paid under mistake of law — National statutory provisions curtailing limitation period for applicable remedies without notice and retroactively — Whether European Union principles of effectiveness, legal certainty and protection of legitimate expectations precluding statutory curtailment of limitation period for alternative remedy — Limitation Act 1980, s 32(1)(c) — Finance Act 2004, s 320

  REVENUE — Corporation tax — Advance corporation tax — Different tax treatment of nationally-sourced and foreign-sourced dividends received by UK-resident companies contrary to EU law — Taxpayers entitled to repayment of tax unlawfully levied and tax credits — Revenue making concession that taxpayers entitled to compound interest on restitutionary award — Whether revenue barred from withdrawing concession — Whether and on what basis taxpayers entitled to interest for tax paid prematurely — Whether taxpayers entitled to carry forward unused double taxation relief — Whether revenue enriched by receipt of unlawful tax — Whether amount of repayment reduced if UK companies having foreign parent — Whether EU standstill provision applying after UK altered foreign tax rules — When and to what extent unlawfully charged tax regarded as surrendered — Income and Corporation Taxes Act 1988, ss 231, 240 — FEU Treaty, arts 63, 64

  REVENUE — Taxpayers paying advance corporation tax in breach of European Union law — Proper approach to calculating amount payable to taxpayers in restitution

  REVENUE — Corporation tax — Advance corporation tax — Taxpayers’ claims for restitution of tax levied in breach of EU law — Revenue conceding taxpayers entitled to restitution of unlawfully levied tax with compound interest — Whether revenue barred from withdrawing concession to prejudice of taxpayers — Whether and on what basis taxpayers entitled to interest for tax paid prematurely — Whether taxpayers entitled to restitution in respect of unused double taxation relief credits — Whether revenue enriched by receipt of unlawful tax when paying out shareholder credits — Whether EU standstill provision applying after UK altering foreign tax rules — Appropriate method for calculating award where parent company surrendering surplus tax to subsidiary — Senior Courts Act 1981 (c 54), s 35A — Income and Corporation Taxes Act 1988 (c 1), ss 231, 240 — Access to Justice Act 1999 (c 22), s 54(4) — Finance Act 2019 (c 1), s 85 — FEU Treaty, arts 63, 64

  EUROPEAN UNION — Judicial protection — Principle of effectiveness — Principles of legal certainty and the protection of legitimate expectations — Restitution of sums paid but not due — Remedies — National legislation — Curtailment of the limitation period for the applicable remedies without notice and retroactively

  19 Case(s) considered

  1 EU Enactment considered

  3 Statutes considered

• R (A) v Lowestoft Magistrates’ Court

  26 Mar 2013 [2013] EWHC 659 (Admin); [2014] 1 WLR 1489; [2013] WLR (D) 177, DC (Pitchford LJ and Kenneth Parker J)

  CHILDREN — Proceedings concerning — Restrictions on reporting

  HUMAN RIGHTS — Respect for private life — Reporting restrictions
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  Case index catchwords

  CHILDREN — Proceedings concerning — Restrictions on reporting — Claimant convicted of being drunk in public place while having charge of child under age of seven — Justices refusing claimant’s application for order for reporting restrictions — Whether child “concerned in the proceedings … in respect of whom” proceedings taken — Whether justices having jurisdiction to grant application — Licensing Act 1902, s 2(1) (as amended by Statute Law (Repeals) Act 1976, s 1, Sch 1, Pt II, Criminal Justice Act 1982, s 46 and Serious Organised Crime and Police Act 2005, s 174, Sch 17, Pt 2) — Children and Young Persons Act 1933, s 39 (as amended by Children and Young Persons Act 1963, ss 57(1), 64, Sch 5 and Criminal Justice Act 1982, s 46)

  HUMAN RIGHTS — Respect for private life — Reporting restrictions — Claimant councillor convicted of being drunk in public place while having charge of child under age of seven — Claimant applying for order for reporting restrictions in order to prevent identification of child — Justices refusing application — Balance of Convention rights — Whether interference with right to respect for private life justified to protect freedom of expression and to receive and impart information — Whether justices making decision reasonably open to them — Human Rights Act 1998, Sch 1, Pt I, arts 8, 10

  1 Words & Phrases considered

  3 Statutes considered

• R v Clayton

  23 May 2014 [2014] EWCA Crim 1030; [2014] 1 WLR 3994; [2014] 2 Cr App R 296; [2014] WLR (D) 231, CA

  Subsequent citations: 4.
  PLANNING — Enforcement notice — Failure to comply
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  PLANNING — Enforcement notice — Failure to comply — Defendants charged with failure to comply with enforcement notice — Notice valid on face — Information available suggesting factual basis for issue of notice not in existence — Whether prosecution to be stayed as abuse of process — Whether tantamount to challenge to validity of enforcement notice in criminal proceedings — Town and Country Planning Act 1990, s 285(1) (as amended by Planning and Compensation Act 1991, Sch 19, Pt 1)

  2 Case(s) considered

  1 Statute considered

• C v C (Court of Protection: Disclosure) (RC v CC)

  08 May 2013 [2013] EWCOP 1424; [2013] CN 769, Ct of Protection (Judge Cardinal sitting as a High Court judge)

  31 Jan 2014 [2014] EWCOP 131; [2014] 1 WLR 2731; [2014] WLR (D) 43, Ct of Protection (Sir James Munby P)

  Subsequent citations: 5.
  MENTAL DISORDER — Incapable person — Birth mother seeking to re-establish contact with child

  MENTAL DISORDER — Court of Protection — Disclosure
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  Case index catchwords

  MENTAL DISORDER — Incapable person — Birth mother seeking to re-establish contact with child — Whether disclosure of certain documents strictly necessary

  MENTAL DISORDER — Court of Protection — Disclosure — Application by birth mother for contact with adopted incapacitated adult daughter — Judge restricting disclosure to birth mother of documents filed by local authority — Whether disclosure principles applicable in children cases applying — Test to be applied — Whether non-disclosure strictly necessary

  7 Case(s) considered

• Manchester Ship Canal Co Ltd v United Utilities Water plc (Bridgewater Canal Co Ltd v United Utilities Water plc)

  14 Feb 2012 [2012] EWHC 232 (Ch); [2012] Env LR 31, Ch D (Newey J)

  07 Feb 2013 [2013] EWCA Civ 40; [2013] 1 WLR 2570; [2013] 2 All ER 642; [2013] WLR (D) 50; [2013] Env LR 20, CA (Arden, Sullivan, Patten LJJ)

  02 Jul 2014 (Canal & River Trust intervening) [2014] UKSC 40; [2014] 1 WLR 2576; [2014] 4 All ER 40; [2014] 3 EGLR 81; [2014] WLR (D) 291; The Times, 8 July 2014; Case details, SC(E) (Lord Neuberger of Abbotsbury PSC, Lord Clarke of Stone-cum-Ebony, Lord Sumption, Lord Hughes, Lord Toulson JJSC)

  Subsequent citations: 6.
  WATER — Sewerage — Discharge
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  Case index catchwords

  WATER — Sewerage — Discharge — Implied statutory power to discharge surface water and treated effluent from public sewers into private watercourses without owners’ consent — Sewerage functions transferred to commercial sewerage undertakers — Sewerage undertaker continuing to discharge into private watercourses without owners’ consent — Whether implied power continuing under new statutory regime — Whether authorising discharge from future sewage outfalls or only those in use when Act came into force — Water Act 1989, s 4, Sch 2, para 2 — Water Industry Act 1991, ss 94, 106, 116

  6 Case(s) considered

  2 Statutes considered

• Government of the Republic of South Africa v Dewani (No 2)

  31 Jan 2014 [2014] EWHC 153 (Admin); [2014] 1 WLR 3220; [2014] 3 All ER 266; [2014] WLR (D) 41, DC

  Subsequent citations: 14.
  EXTRADITION — Extradition hearing — "Accused" person
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  Case index catchwords

  EXTRADITION — Extradition hearing — "Accused" person — Requested person currently and likely to remain unfit to plead — Whether accused of offence — Whether extradition request made for purpose of prosecution — Whether extradition unjust or oppressive absent undertaking for persons return if found to be unfit — Extradition Act 2003 (as amended by Police and Justice Act 2006, s 42, Sch 13, para 1(2)(b)), ss 70(4), 91

  2 Words & Phrases considered

  1 Statute considered
• Shergill v Khaira

  17 Jul 2012 [2012] EWCA Civ 983; [2012] PTSR 1697; [2012] WLR (D) 214, CA

  04 Feb 2013 (appn all) [2013] PTSR 377, SC(E)

  20 Dec 2013 (Compromise of action) [2013] EWHC 4162 (Ch); [2014] CN 114, Ch D (Judge Purle QC)

  11 Jun 2014 [2014] UKSC 33; [2015] AC 359; [2014] 3 WLR 1; [2014] PTSR 907; [2014] 3 All ER 243; [2014] WLR (D) 263; Case details, SC(E)

  Subsequent considerations : 3 positive; 4 neutral; most recently considered: 2021. Subsequent citations: 39.
  CHARITY — Trustees — Power to appoint

  CHARITY — Charity proceedings — Compromise of action
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  Case index catchwords

  CHARITY — Trustees — Power to appoint — Temples established under charitable trust to promote beliefs of Sikh religious sect — Dispute as to whether particular individual was spiritual successor having power under trust deed to appoint trustees — Claim for declaration that claimant trustees lawfully appointed by spiritual successor — Whether issue involving determination of religious belief — Whether issue justiciable

  CHARITY — Charity proceedings — Compromise of action — Defendants alleging binding agreement compromising appeal — Whether being agreement reached

  7 Case(s) considered

• Bhatia Best Ltd v Lord Chancellor

  17 Mar 2014 [2014] EWHC 746 (QB); [2014] 1 WLR 3487; [2014] 3 All ER 573; [2014] WLR (D) 142, QBD (Silber J)

  Subsequent citations: 3.
  LEGAL AID — Availability — Homelessness appeals
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  Case index catchwords

  LEGAL AID — Availability — Homelessness appeals — Public law category — Claimant solicitors refused public funding for homelessness appeals to county court — Whether county court on homelessness appeals “required by an enactment to make a decision applying the principles . . . applied . . . on an application for judicial review” — Whether homelessness appeals falling within new public law category — Whether claimant entitled to receive civil legal aid funding for its work in conducting such appeals — Housing Act 1996 (as amended by Homelessness Act 2002, ss 11, 18, Sch 1, para 17), ss 204, 204A — Legal Aid, Sentencing and Punishment of Offenders Act 2012, Sch 1, Pt 1, para 19(10)

  2 Case(s) considered

  1 Words & Phrases considered

  2 Statutes considered

• R (Assisted Reproduction and Gynaecology Centre) v Human Fertilisation and Embryology Authority

  18 Oct 2013 [2013] EWHC 3087 (Admin); [2014] 1 WLR 2540; [2013] WLR (D) 416, QBD (Patterson J)

  Subsequent citations: 3.
  LICENSING — Licensing authority — Powers
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  Case index catchwords

  LICENSING — Licensing authority — Powers — Human Fertilisation and Embryology Authority imposing new condition on fertility clinics’ licences taking effect before completion of statutory reconsideration process — Whether within authority’s powers — Human Fertilisation and Embryology Act 1990 (as amended by Human Fertilisation and Embryology Act 2008, ss 19, 21), ss 19, 20

  1 Statute considered

• Secretary of State for Business, Innovation and Skills v Feld

  08 May 2014 [2014] EWHC 1383 (Ch); [2014] 1 WLR 3396; [2014] WLR (D) 201, Ch D (Edward Murray sitting as a deputy judge of the Chancery Division)

  Subsequent citations: 6.
  PRACTICE — Order — Construction
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  Case index catchwords

  PRACTICE — Order — Construction — Proper approach — Extent to which principles of statutory or contractual interpretation applicable — Order applying to person who had hand in drafting its terms — Whether that person's intention and understanding relevant to interpretation of order

  2 Case(s) considered