Results: 608

• 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
• B v Independent Safeguarding Authority

  18 Jul 2012 (Royal College of Nursing intervening) [2012] EWCA Civ 977; [2013] 1 WLR 308; [2012] WLR (D) 215, CA

  Subsequent considerations : 1 neutral; most recently considered: 2021. Subsequent citations: 2.
  TRIBUNAL — Upper Tribunal — Jurisdiction
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  Case index catchwords

  TRIBUNAL — Upper Tribunal — Jurisdiction — Independent Safeguarding Authority charged with deciding whether individual to be placed on barred lists — Applicant convicted of sex offences — Authority including applicant on children’s barred list and subsequently refusing to remove his name from list — Applicant appealing on ground that inclusion in children’s list disproportionate — Upper Tribunal deciding issue de novo and directing removal from list — Whether tribunal having jurisdiction to consider appropriateness of listing — Whether according appropriate weight to authority’s decision — Whether public confidence in statutory scheme and list relevant when deciding appeal against listing — Safeguarding Vulnerable Groups Act 2006 (as amended by Policing and Crime Act 2009, s 81 and Transfer of Tribunal Functions Order 2008, art 6, Sch 3, para 222), ss 1, 2, 4(3)

  6 Case(s) considered

  1 Statute considered
• Various Claimants v Catholic Child Welfare Society

  26 Oct 2010 [2010] EWCA Civ 1106, CA

  21 Nov 2012 [2012] UKSC 56; [2013] 2 AC 1; [2012] 3 WLR 1319; [2013] 1 All ER 670; [2012] WLR (D) 335; Case details, SC(E)

  Subsequent considerations : 6 positive; 2 neutral; 1 negative. Subsequent citations: 59.
  VICARIOUS LIABILITY — Relationship akin to employment — Religious teaching order
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  Case index catchwords

  VICARIOUS LIABILITY — Relationship akin to employment — Religious teaching order — Brother members of order taking vows of chastity, poverty and obedience and living communal life — School management board employing brothers as teachers at residential school — Brothers living communally on school premises — Physical and sexual abuse of boys by brothers alleged to have taken place — School management board vicariously liable as employer — Whether relationship between brothers and order akin to employment — Whether close connection between relationship between brothers and order and employment of brothers as teachers at school — Whether order jointly vicariously liable for abuse

  3 Case(s) considered
• Abbey Forwarding Ltd v Hone

  11 Dec 2012 [2012] EWHC 3525 (Ch); [2013] Ch 455; [2013] 2 WLR 1368; [2012] WLR (D) 375, Ch D (Judge Pelling QC)

  Subsequent considerations : 1 neutral. Subsequent citations: 2.
  INJUNCTION — Interim — Undertaking as to damages
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  Case index catchwords

  INJUNCTION — Interim — Undertaking as to damages — Court discharging freezing injunction and defendants seeking compensation pursuant to cross-undertaking — Principles to be applied in determining compensation — Whether damages for emotional distress and aggravated damages recoverable

  6 Case(s) considered
• Carboex SA v Louis Dreyfus Commodities Suisse SA (The Alpha Glory)

  12 May 2011 [2011] EWHC 1165 (Comm); [2011] 2 All ER (Comm) 365; [2011] 2 Lloyd's Rep 177; [2011] 1 CLC 954, QBD (Field J)

  19 Jun 2012 [2012] EWCA Civ 838; [2013] QB 789; [2013] 2 WLR 754; [2012] 2 All ER (Comm) 1039; [2012] 2 Lloyd's Rep 379; [2012] 2 CLC 416; [2012] WLR (D) 179; (2012) 162 NLJ 911, CA (Lord Neuberger of Abbotsbury MR, Moore-Bick, Toulson LJJ)

  Subsequent considerations : 1 neutral. Subsequent citations: 2.
  SHIPPING — Charterparty — Construction
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  Case index catchwords

  SHIPPING — Charterparty — Construction — Contract of affreightment containing strike provision — Discharge of cargo delayed by congestion in port due to strike action before vessels’ arrival at port — Whether strike exception applying to vessel unable to berth due to berth congestion caused by strike or only to vessel at quayside ready to discharge — Whether owners or charterers liable for delay — American Welsh Coal Charter form (1979 amendment), cl 9

  5 Case(s) considered

  1 Standard Form considered
• In re L (Children) (Preliminary Finding: Power to Reverse) (In re L-B (Children) (Care Proceedings: Power to Revise Judgment))

  18 Jul 2012 [2012] EWCA Civ 984; [2013] 1 FLR 209; [2012] WLR (D) 240, CA

  20 Feb 2013 [2013] UKSC 8; [2013] 1 WLR 634; [2013] 2 All ER 294; [2013] 2 FLR 859; [2013] WLR (D) 69; Case details, SC(E)

  Subsequent considerations : 4 positive; 4 neutral; most recently considered: 2022. Subsequent citations: 118.
  PRACTICE — Judgment — Preliminary fact-finding hearing
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  Case index catchwords

  PRACTICE — Judgment — Preliminary fact-finding hearing — Judge giving extempore judgment in preliminary fact-finding hearing in care proceedings — Judge determining father to be sole perpetrator of child’s injuries — Decision recorded in order but order not sealed — Judge giving second judgment reversing earlier conclusion and stating unable to conclude which parent had caused injuries — Judge’s power to revisit decision before order sealed — Whether to be exercised only in exceptional circumstances

  3 Case(s) considered

• Wildsmith v Arrowgame Ltd

  22 Nov 2012 (Landgate (New Homes) Ltd intervening) [2012] EWHC 3315 (Ch); [2013] 1 WLR 1051; [2012] WLR (D) 358; [2013] 2 All ER 128, Ch D (Geraldine Andrews QC)

  Subsequent citations: 12.
  LANDLORD AND TENANT — Leasehold enfranchisement — Tenant's right to acquire reversion
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  Case index catchwords

  LANDLORD AND TENANT — Leasehold enfranchisement — Tenant's right to acquire reversion — Application for acquisition order — Preliminary notice — Notice not specifying remedial steps for landlord to take but stating that matters complained of not capable of remedy — Landlord contending some matters capable of being remedied — Whether notice valid — Landlord and Tenant Act 1987 (as amended by Housing Act 1996, s 88 and Commonhold and Leasehold Reform Act 2002, s 160(5)), ss 27(2), 29(3)

  1 Statute considered
• Leach v Office of Communications

  13 Jul 2012 [2012] EWCA Civ 959; [2012] ICR 1269; [2012] WLR (D) 205, CA

  28 Jul 2015 Permission to appeal to Supreme Court refused

  Subsequent considerations : 1 negative. Subsequent citations: 3.
  EMPLOYMENT — Unfair dismissal — Reasonableness of dismissal
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  Case index catchwords

  EMPLOYMENT — Unfair dismissal — Reasonableness of dismissal — Some other substantial reason — Formal police disclosure to employer based on unsubstantiated allegations employee posing threat to children — Employer concerned of risk to reputation dismissing employee — Employee’s work not bringing him into contact with children — Whether dismissal fair — Employment Rights Act 1996, s 98(1)(b)(4)

  1 Case considered

  1 Statute considered
• Sumal & Sons (Properties) Ltd v Newham London Borough Council

  08 Aug 2012 [2012] EWCA Crim 1840; [2013] 1 WLR 2078; [2012] WLR (D) 247, CA (Crim)

  Subsequent considerations : 1 neutral; 1 negative. Subsequent citations: 7.
  CRIME — Sentence — Confiscation order

  JUSTICES — Committal to Crown Court — Committal for sentence
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  Case index catchwords

  CRIME — Sentence — Confiscation order — Landlord convicted of managing unlicensed house — Whether rent received obtained “as a result of or in connection with” landlord’s criminal conduct — Whether court having power to impose confiscation order in sum of rent received — Proceeds of Crime Act 2002, s 76(4) — Housing Act 2004, ss 95(1), 96, 97

  JUSTICES — Committal to Crown Court — Committal for sentence — Defendant convicted of summary only offence — Whether magistrates’ court having power to commit to Crown Court for sentence with view to confiscation order being considered — Proceeds of Crime Act 2002, s 70

  3 Case(s) considered

  1 Words & Phrases considered

  2 Statutes considered
• Gohil v Gohil (Crown Prosecution Service v Gohil , P v P (Financial Remedies: Disclosure))

  30 May 2012 [2012] EWHC 1733 (Fam); [2013] 1 FLR 1003, Fam D (Moylan J)

  26 Nov 2012 [2012] EWCA Civ 1550; [2013] Fam 276; [2013] 2 WLR 1123; [2013] 2 All ER 56; [2013] 1 FLR 1095; [2012] WLR (D) 351, CA

  Subsequent considerations : 1 positive. Subsequent citations: 10.
  EVIDENCE — Letters of request — Collateral use of evidence

  JUDICIAL PRECEDENT — Court of Appeal decision — Per incuriam
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  Case index catchwords

  EVIDENCE — Letters of request — Collateral use of evidence — Crown Prosecution Service obtaining evidence for use in criminal proceedings pursuant to requests for assistance from overseas authorities — Party to ancillary relief proceedings seeking disclosure of evidence — Whether prohibition on use of such evidence applying to use in civil proceedings — Crime (International Co-operation) Act 2003, s 9(2)

  JUDICIAL PRECEDENT — Court of Appeal decision — Per incuriam — Previous decision of Court of Appeal failing to have regard to presumption that Parliament legislating in conformity with United Kingdom’s international obligations — Whether decision per incuriam

  4 Case(s) considered

  1 Statute considered