Results: 675

• R v Damji (Farah)

  18 Dec 2020 [2020] EWCA Crim 1774; [2021] 1 WLR 3635; [2021] 1 Cr App R 18; [2021] WLR(D) 95, CA (Carr LJ, Yip J, Judge Katz QC)

  CRIME — Harassment — Restraining order
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  Case index catchwords

  CRIME — Harassment — Restraining order — Offence of breaching restraining order — Whether prosecution required to prove defendant having knowledge of material circumstances of offence — Protection from Harassment Act 1997 (c 40), s 5(5)

  3 Case(s) considered

  1 Statute considered

• In re M (Children)

  28 May 2021 [2021] EWCA Civ 806; [2021] 4 WLR 100; [2021] 2 FLR 1360; [2021] WLR(D) 321, CA (Peter Jackson, Simler, Phillips LJJ)

  Subsequent citations: 1.
  CHILDREN — Care proceedings — Practice
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  Case index catchwords

  CHILDREN — Care proceedings — Practice — Applications without formal application notice — Orders made without a hearing — Order for psychological assessment of mother — Mother failing to attend appointment and not responding to attempts to arrange fresh appointment — Children’s solicitor applying by e-mail without application notice for order to vacate order for psychological assessment of mother — Objection from mother’s solicitor — Order granted without hearing — Whether procedurally unfair — FPR r 18

  1 Statutory Instrument considered
• 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 (Charles) v Secretary of State for Foreign and Commonwealth Affairs

  24 Nov 2020 [2020] EWHC 3185 (Admin); [2021] 1 WLR 1394; [2020] WLR(D) 641, DC (Flaux LJ, Saini J)

  Subsequent citations: 2.
  CONFLICT OF LAWS — Sovereign immunity — Diplomatic immunity
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  CONFLICT OF LAWS — Sovereign immunity — Diplomatic immunity — Employment — Foreign and Commonwealth Office permitting United States’ Government to establish mission away from London Embassy including administrative and technical employees subject to advance waiver of immunity of employees from UK criminal jurisdiction — Employee’s spouse involved in car accident resulting in death of claimants’ son — US refusing UK request for extradition of employee’s spouse following her return to US — Whether employee’s spouse enjoying diplomatic immunity from criminal jurisdiction — Whether family members of employees covered by waiver of immunity — Diplomatic Privileges Act 1964 (c 81), s 2(1), Sch 1, arts 7, 32, 37(2), 39

  CONFLICT OF LAWS — Sovereign immunity — Diplomatic immunity — United States waiving immunity from criminal jurisdiction of members of administrative and technical staff of United States mission — Whether spouse of staff member enjoying immunity from criminal jurisdiction — Whether family of staff members covered by waiver of immunity — Diplomatic Privileges Act 1964 (c 81), s 2(1), Sch 1, arts 31(1), 32, 37(2), 39 — Vienna Convention on Diplomatic Relations (1961), art 7

  2 Case(s) considered

  1 Statute considered

  1 International Agreement considered

• Procter v Procter

  20 May 2019 [2019] EWHC 1199 (Ch), Ch D (Judge Davis-White QC)

  12 Feb 2021 [2021] EWCA Civ 167; [2021] Ch 395; [2021] 2 WLR 1249; [2022] 1 All ER 358; [2021] WLR(D) 97, CA (Lewison, Arnold, Nugee LJJ)

  Subsequent citations: 3.
  LANDLORD AND TENANT — Tenancy — Lease to oneself
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  LANDLORD AND TENANT — Tenancy — Lease to oneself — Landlords purportedly granting tenancy to themselves and another — Whether tenancy capable of being created where putative landlords and putative tenants overlapping and where existence of tenancy to be inferred from conduct — Whether such tenancy taking effect as tenancy at will — Whether tenancy benefiting from statutory protection for agricultural holdings — Law of Property Act 1925 (15 & 16 Geo 5, c 20), s 53 — Agricultural Holdings Act 1986 (c 5), s 2

  2 Case(s) considered

  2 Statutes considered

• Simawi v General Medical Council

  11 Aug 2020 [2020] EWHC 2168 (Admin); [2021] 1 WLR 110; [2020] WLR(D) 469, QBD (Julian Knowles J)

  Subsequent citations: 2.
  MEDICAL PRACTITIONER — Medical Practitioners Tribunal — Appeal
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  MEDICAL PRACTITIONER — Medical Practitioners Tribunal — Appeal — Tribunal finding practitioner’s fitness to practise impaired — Tribunal suspending practitioner from register for nine months with direction for suspension to be reviewed prior to expiry — Whether length of suspension appropriate — Whether practitioner having right of appeal against review direction — Medical Act 1983 (c 54), ss 35D(2)(b)(4A), 40(1)

  1 Statute considered

• R v Field (Benjamin)

  18 Mar 2021 [2021] EWCA Crim 380; [2021] 1 WLR 3543; [2021] 2 Cr App R 14; [2021] WLR(D) 220, CA (Fulford LJ, Whipple, Fordham JJ)

  Subsequent citations: 1.
  CRIME — Homicide — Murder
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  Case index catchwords

  CRIME — Homicide — Murder — Deceased dying having taken alcohol and insomnia drug given to him by defendant — Prosecution case that defendant intending thereby to kill deceased — Whether defendant causing deceased’s death — Whether deceased’s act in taking alcohol and drug breaking chain of causation if defendant deceiving him as to murderous intent

  1 Case considered

• Holt v Holley & Steer Solicitors

  07 Jul 2020 [2020] EWCA Civ 851; [2020] 1 WLR 4638; [2021] 1 FLR 246; [2020] WLR (D) 414, CA (McCombe, King LJJ, Keehan J)

  13 Jul 2021 (appn dis) [2021] 1 WLR 4650, SC(E) ( Lord Briggs, Lord Kitchin, Lord Burrows JJSC)

  LIMITATION OF ACTION — Negligence — Accrual of cause of action
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  Case index catchwords

  LIMITATION OF ACTION — Negligence — Accrual of cause of action — Solicitors instructed by wife to act in financial remedy proceedings failing to obtain expert evidence as to value of matrimonial assets — Wife bringing claim in negligence against solicitors more than six years after final hearing but less than six years after making of financial remedy order — Whether claim time-barred — When wife’s cause of action accruing — Limitation Act 1980 (c 58), s 2

  2 Case(s) considered

• GR Property Management Ltd v Safdar

  03 Nov 2020 [2020] EWCA Civ 1441; [2021] 1 WLR 908; [2020] WLR(D) 594, CA (Lewison, Arnold, Nugee LJJ)

  Subsequent citations: 1.
  LANDLORD AND TENANT — Leasehold enfranchisement — Tenants’ right to acquire freehold
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  Case index catchwords

  LANDLORD AND TENANT — Leasehold enfranchisement — Tenants’ right to acquire freehold — Tenants serving initial notice claiming right to acquire freehold of premises — Freeholder disputing terms of acquisition — Tenants applying to County Court to amend initial notice and determine terms of acquisition — Whether County Court capable of being “appropriate tribunal” to determine terms of acquisition — Leasehold Reform, Housing and Urban Development Act 1993 (c 28), ss 24, 29(2), 38, 90, 91

  1 Words & Phrases considered

  1 Statute considered

• London Trocadero (2015) LLP v Picturehouse Cinemas Ltd and others

  19 Nov 2021 [2021] EWHC 3103 (Ch); [2021] 4 WLR 143; [2021] WLR(D) 589, Ch D (Robin Vos sitting as a deputy High Court judge)

  COSTS — Discretion of court — Offer of settlement
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  Case index catchwords

  COSTS — Discretion of court — Offer of settlement — Landlord making offer to defendant to settle part of its claim — Landlord subsequently obtaining judgment at least as advantageous as proposal contained in offer — Court required to impose costs penalties on defendant including indemnity costs — Whether penalties applicable to entirety of judgment sum and landlord’s costs or only to part in respect of which settlement offer made — CPR r 36.17(4)

  1 Case considered

  1 Statutory Instrument considered