Results: 693

• R (CN) v Secretary of State for Health and Social Care

  04 Feb 2022 [2022] EWCA Civ 86; [2022] 4 WLR 73; [2022] WLR(D) 68, CA (Sir Geoffrey Vos MR, King, Dingemans LJJ)

  Subsequent citations: 1.
  HUMAN RIGHTS — Discrimination — Similar relevant status
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  HUMAN RIGHTS — Discrimination — Similar relevant status — Claimant contracting hepatitis B from contaminated NHS blood transfusion — Ex gratia scheme supporting those contracting hepatitis C or HIV from unscreened contaminated blood supplied by NHS — Scheme not including those with hepatitis B since NHS blood screened for such virus — Whether those infected with hepatitis B in relevantly similar position to those infected with hepatitis C or HIV — Whether exclusion from scheme of those with hepatitis B justified — Human Rights Act 1998 (c 42), Sch 1, Pt I, arts 8, 14, Pt II, art 1

  3 Case(s) considered

  1 Statute considered

• R (D4) v Secretary of State for the Home Department

  30 Jul 2021 [2021] EWHC 2179 (Admin); [2021] WLR(D) 433, QBD (Chamberlain J)

  26 Jan 2022 [2022] EWCA Civ 33; [2022] QB 508; [2022] 2 WLR 785; [2022] WLR(D) 44, CA (Sir Geoffrey Vos MR, Baker, Whipple LJJ)

  04 Apr 2022 (appn all) [2022] 1 WLR 2388, SC(E) (Lord Hodge DPSC, Lord Leggatt, Lady Rose JJSC)

  STATUTORY INSTRUMENT — Validity — Whether ultra vires

  NATIONALITY — British citizenship — Deprivation
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  STATUTORY INSTRUMENT — Validity — Whether ultra vires — Secretary of State depriving claimant of British citizenship on national security grounds — Statute requiring person to be given written notice of decision to make deprivation order before order made — Amendment to statutory instrument purporting to permit deemed notice to be given of decision to make deportation order by placing on person’s Home Office file — Whether amendment outwith Secretary of State’s regulation-making powers — Appropriate relief — British Nationality Act 1981 (c 61), ss 40(2)(5), 41(1) — British Nationality (General) Regulations 2003 (SI 2003/548), reg 10(4) (as amended by British Nationality (General) (Amendment) Regulations 2018 (SI 2018/851), reg 3)

  NATIONALITY — British citizenship — Deprivation — Secretary of State deciding to make order depriving person of British citizenship — Statute requiring Secretary of State to give written notice of such decision before making order — Amendment to statutory instrument purporting to permit deemed notice to be given of decision by placing notice on person’s Home Office file — Whether amendment ultra vires — British Nationality Act 1981 (c 61), ss 40(2)(5), 41(1)(e) — British Nationality (General) Regulations 2003 (SI 2003/548), reg 10(4)

  16 Case(s) considered

  1 Statute considered

  1 Statutory Instrument considered

• Shah v Power

  11 Feb 2022 [2022] EWHC 209 (QB); [2022] 1 WLR 3015; [2022] WLR(D) 81, QBD (Eyre J)

  BUILDING — Party wall — Dispute resolution procedure
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  BUILDING — Party wall — Dispute resolution procedure — Property owner carrying out works without serving statutory party wall notice — Whether neighbouring owners entitled to invoke statutory dispute resolution procedure in absence of notice — Party Wall etc Act 1996 (c 40), ss 10, 20

  3 Case(s) considered

  1 Statute considered

• Regency Factors plc v Revenue and Customs Comrs

  13 Nov 2020 [2020] UKUT 357 (TCC); [2021] STC 126, UT

  03 Feb 2022 [2022] EWCA Civ 103; [2022] 1 WLR 3297; [2022] STC 323; [2022] WLR(D) 84, CA (Underhill, Lewison, Macur LJJ)

  Subsequent citations: 1.
  REVENUE — Value added tax — Bad debt relief
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  REVENUE — Value added tax — Bad debt relief — Taxpayer failing to satisfy statutory condition of keeping single account containing records of bad debt relief claims — Whether taxpayer entitled to claim bad debt relief — Whether condition contrary to European Union law — Value Added Tax Act 1994 (c 23), s 36 — Value Added Tax Regulations 1995 (SI 1995/2518), regs 168, 171(3) — Council Directive 2006/112/EC, arts 90, 273

  3 Case(s) considered

  1 EU Enactment considered

  1 Statute considered

  1 Statutory Instrument considered

• Spire Healthcare Ltd v Royal & Sun Alliance Insurance Ltd

  10 Dec 2020 [2020] EWHC 3299 (Comm); [2021] Bus LR 366; [2020] WLR(D) 691, QBD (Judge Pelling QC sitting as a High Court judge)

  11 Jan 2022 [2022] EWCA Civ 17; [2022] Bus LR 170; [2022] WLR(D) 23, CA (Underhill, Bean, Andrews LJJ)

  INSURANCE — Contract — Construction
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  INSURANCE — Contract — Construction — Surgeon working at claimant’s hospital performing operations negligently on first group of patents and carrying out unnecessary surgical procedures on second — Groups bringing proceedings against claimant — Claimant seeking indemnity from defendant insurer following settlement of claims — Policy containing aggregation clause in respect of claims consequent on or attributable to one source or original cause — Whether each group of claims consequent on or attributable to one source or original cause — Whether claims to be aggregated

  INSURANCE — Contract — Construction — Surgeon working at claimant’s hospital performing operations negligently on first group of patents and carrying out unnecessary surgical procedures on second — Groups bringing proceedings against claimant — Claimant seeking indemnity from defendant insurer following settlement of claims — Policy containing aggregation clause in respect of claims consequent on or attributable to one source or original cause — Whether each group of claims consequent on or attributable to one source or original cause — Whether claims to be aggregated

  3 Case(s) considered

• UK P&I Club NV v República Bolivariana de Venezuela

  28 Jun 2022 [2022] EWHC 1655 (Comm); [2022] 1 WLR 4856; [2022] WLR(D) 293, QBD (Sir Ross Cranston sitting as a High Court judge)

  INTERNATIONAL LAW — State immunity — Statutory exception

  INTERNATIONAL LAW — State immunity — Enforcement immunity
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  INTERNATIONAL LAW — State immunity — Statutory exception — Sovereign state’s naval vessel lost after collision with liner insured by insurers — State pursuing claims against insurers other than in London arbitration — Whether state enjoying immunity from adjudicative jurisdiction of English courts — Whether commercial or arbitration exceptions applying — State Immunity Act 1978 (c 33), ss 1, 3(1)(a), 9

  INTERNATIONAL LAW — State immunity — Enforcement immunity — Insurers bringing claim in English courts seeking final injunction restraining sovereign state from pursuing claims against insurers other than in London arbitration — Statutory bar on granting of injunctions against sovereign states — Whether bar incompatible with right to fair trial — State Immunity Act 1978, s 13(2)(a) — Human Rights Act 1998 (c 42), Sch 1, Pt I, art 6

  6 Case(s) considered

  2 Statutes considered

• R (Aviva Insurance Ltd) v Secretary of State for Work and Pensions

  20 Nov 2020 [2020] EWHC 3118 (Admin); [2021] 1 WLR 2187; [2020] WLR(D) 640, QBD (Henshaw J)

  12 Jan 2021 [2021] EWHC 30 (Admin); [2021] 1 WLR 2187; [2021] WLR(D) 39, QBD (Henshaw J)

  14 Jan 2022 [2022] EWCA Civ 15; [2022] 1 WLR 2753; [2022] WLR(D) 41, CA (Sir Julian Flaux C, Dingemans, Carr LJJ)

  Subsequent citations: 1.
  INSURANCE — Liability insurance — Social security benefits
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  INSURANCE — Liability insurance — Social security benefits — Legislative scheme requiring tortfeasors to pay to state amounts equal to certain social security benefits paid to sufferers of disease — Scheme deeming tortfeasors’ liability insurance to cover tortfeasors’ liability to make such payments — Scheme requiring insurers to make payments not corresponding to losses caused by insureds — Insurers contending scheme incompatible with their Convention rights’ to peaceful enjoyment of possessions — Whether challenge not justiciable because scheme pre-dating human rights legislation — Whether scheme rationally connected to legitimate aim — Whether scheme striking fair balance between interests of state and insurers — Whether and to what extent scheme incompatible with Convention rights — Whether scheme to be read down in way compatible with Convention rights — Social Security (Recovery of Benefits) Act 1997 (c 27), ss 6(1), 22(1) — Human Rights Act 1998 (c 42), s 3(1), Sch 1, Pt II, art 1

  INSURANCE — Liability insurance — Social security benefits — Legislative scheme requiring tortfeasors to pay to state amounts equal to certain social security benefits paid to sufferers of disease — Scheme deeming tortfeasors’ liability insurance to cover tortfeasors’ liability to make such payments — Scheme requiring insurers to make payments not corresponding to losses caused by insureds — Whether scheme incompatible with insurers’ Convention rights to peaceful enjoyment of possessions — Whether scheme pursuing legitimate aim — Whether implications of scheme rationally connected to legitimate aim — Whether less intrusive measures capable of achieving aims of scheme — Whether scheme striking fair balance between interests of state and insurers — Social Security (Recovery of Benefits) Act 1997 (c 27), ss 6, 22 — Human Rights Act 1998 (c 42), Sch 1, Pt II, art 1

  13 Case(s) considered

  2 Statutes considered

• R (Tarian Hafren Severn Shield CYF) v Marine Management Organisation

  24 Mar 2022 [2022] EWHC 683 (Admin); [2022] PTSR 1261; [2022] WLR(D) 141, QBD (Holgate J)

  Subsequent citations: 2.
  PLANNING — Development — Marine licence
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  PLANNING — Development — Marine licence — Licensing authority issuing marine licence permitting licensable activity including dredging with conditions governing disposal of dredged material — Licence varied to authorise disposal of dredged material at different location — Whether variation lawful — Whether new licence required — Marine and Coastal Access Act 2009 (c 23), ss 71, 72

  4 Case(s) considered

  1 Statute considered

• Hoey v Revenue and Customs Comrs (R (Hoey) v Revenue and Customs Comrs)

  29 Jul 2019 [2019] UKFTT 489 (TC); [2019] SFTD 1195, FTT (Judge Gillett)

  12 Apr 2021 [2021] UKUT 82 (TCC); [2021] STC 792, UT (Johnson J, UT Judge Raghavan)

  13 May 2022 [2022] EWCA Civ 656; [2022] 1 WLR 4113; [2022] STC 902; [2022] WLR(D) 233, CA (Simler, Phillips LJJ, Sir Launcelot Henderson)

  Subsequent citations: 5.
  REVENUE — Income tax — Assessment

  REVENUE — Income tax — PAYE

  REVENUE — Tax avoidance — Transfer of assets abroad
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  REVENUE — Income tax — Assessment — Taxpayer participant in tax avoidance scheme appealing against discovery assessments — Whether revenue officer reasonably expected on basis of information available to be aware of insufficiency — Taxes Management Act 1970, s 29(5)

  REVENUE — Income tax — PAYE — Revenue deciding not appropriate for employer to comply with PAYE regulations — Taxpayer consequently losing entitlement to PAYE credit — Whether revenue having discretion to make such decision — Whether First-tier Tribunal having jurisdiction to determine whether discretion exercised properly — Taxes Management Act 1970 (c 9), s 31 — Income Tax (Earnings and Pensions) Act 2003 (c 1), s 684(7A) — Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682), regs 185, 188

  REVENUE — Tax avoidance — Transfer of assets abroad — Taxpayer remunerated by offshore employers through payments into employee benefit trusts — Whether taxpayer liable to income tax on payments — Whether taxpayer having power to enjoy income of employers — Whether employers’ trading income nil — Whether payments to employee benefit trusts deductible as expenses “wholly and exclusively” incurred for purposes of employers’ trade — Income Tax (Trading and Other Income) Act 2005 (c 5), s 34 — Income Tax Act 2007 (c 3), ss 720, 721

  2 Case(s) considered

  4 Statutes considered

  1 Statutory Instrument considered
• MOC v Secretary of State for Work and Pensions

  21 Apr 2020 [2020] UKUT 134 (AAC); [2020] PTSR 1337; [2020] WLR(D) 295, UT (Upper Tribunal Judge Ward)

  11 Jan 2022 [2022] EWCA Civ 1; [2022] PTSR 576; [2022] WLR(D) 16, CA (Peter Jackson, Singh, Andrews LJJ)

  Subsequent considerations : 1 positive; most recently considered: 2022. Subsequent citations: 3.
  SOCIAL SECURITY — Disability living allowance — Suspension
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  SOCIAL SECURITY — Disability living allowance — Suspension — Vulnerable adult with severe disabilities admitted to hospital — Regulations requiring suspension of allowance after 28 days as inpatient in hospital — Whether unlawful discrimination in breach of Convention right on ground of “status” — Whether relevant status including severely disabled adult lacking capacity — Appropriate comparators — Whether hospitalisation rule manifestly without reasonable foundation — Human Rights Act 1998 (c 42), Sch 1, Pt I, art 14, Pt II, art 1 — Social Security (Disability Living Allowance) Regulations 1991 (SI 1991/2890) (as amended by Social Security (Disability Living Allowance and Attendance Allowance) (Amendment) Regulations 1992 (SI 1992/2869), reg 4(2), Social Security (Disability Living Allowance and Claims and Payments) Amendment Regulations 1996 (SI 1996/1436), reg 2(2), Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Amendment) Regulations 2013 (SI 2013/389), reg 4(6)(10) and Social Security (Disability Living Allowance and Personal Independence Payment) (Amendment) Regulations 2016 (SI 2016/556), reg 2), regs 8(1)(a), 12A(1)(a)

  SOCIAL SECURITY — Disability living allowance — Suspension — Vulnerable adult with severe disabilities admitted to hospital — Regulations requiring suspension of allowance after 28 days as in-patient in hospital — Whether unlawful discrimination in breach of Convention right on ground of “status” — Whether relevant status including severely disabled adult lacking capacity — Whether hospitalisation rule indirectly discriminatory — Human Rights Act 1998 (c 42), Sch 1, Pt I, art 14, Pt II, art 1 — Social Security (Disability Living Allowance) Regulations 1991 (SI 1991/2890), regs 8(1)(a), 12A(1)(a)

  3 Case(s) considered

  1 Statute considered

  1 Statutory Instrument considered