Results: 25

• Halifax plc v Customs and Excise Comrs

  21 Feb 2006 (Case C-255/02); EU:C:2006:121; [2006] Ch 387; [2006] 2 WLR 905; [2006] STC 919, ECJ

  Subsequent considerations : 9 positive; 5 neutral. Subsequent citations: 81.
  REVENUE — Tax avoidance — Value added tax

  EUROPEAN UNION — Sixth VAT Directive — Article 21, Article 41 and 2, Article 51 and Article 61
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  Case index catchwords

  REVENUE — Tax avoidance — Value added tax — Transaction designed solely for tax avoidance — Whether involving “economic activity” and “supply” — Whether doctrine of abuse of right applicable — Consequence of finding of abusive practice for claim to recovery of input tax — Council Directive 77/388/EEC, arts 2(1), 4, 5(1), 6(1)

  EUROPEAN UNION — Sixth VAT Directive — Article 21, Article 41 and 2, Article 51 and Article 61 — Economic activity — Supplies of goods — Supplies of services — Abusive practice — Transactions designed solely to obtain a tax advantage

  2 Words & Phrases considered

  1 EU Enactment considered
• Oakley Inc v Animal Ltd (Secretary of State for Trade and Industry intervening)

  20 Oct 2005 [2005] EWCA Civ 1191; [2006] Ch 337; [2006] 2 WLR 294, CA

  Subsequent considerations : 3 positive; 1 neutral. Subsequent citations: 32.
  STATUTORY INSTRUMENT — Validity — Whether ultra vires
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  STATUTORY INSTRUMENT — Validity — Whether ultra vires — Secretary of State issuing regulations to implement Council Directive on registered designs — Directive containing option to derogate and retain in force existing legislation — Secretary of State exercising option and issuing transitional regulation — Whether regulation passed for purpose of implementing any Community obligation of United Kingdom — Whether regulation passed for purpose of matters arising out of or related to any such obligation — Whether decision to retain existing law significant policy change requiring primary legislation — European Communities Act 1972, s 2

  1 Statute considered
• C plc v P

  26 May 2006 (Secretary of State for the Home Department intervening) [2006] EWHC 1226 (Ch); [2006] Ch 549; [2006] 3 WLR 273; [2006] 4 All ER 311, Ch D (Evans-Lombe J)

  22 May 2007 (Attorney General intervening) [2007] EWCA Civ 493; [2008] Ch 1; [2007] 3 WLR 437; [2007] 3 All ER 1034, CA

  18 Jan 2008 (pet all) [2008] 1 WLR 153, HL(E)

  Subsequent considerations : 1 positive. Subsequent citations: 20.
  JUDICIAL PRECEDENT — House of Lords decision — How far binding

  PRACTICE — Discovery — Privilege against self-incrimination
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  JUDICIAL PRECEDENT — House of Lords decision — How far binding — Decision of House of Lords inconsistent with human rights legislation — Whether decision binding on inferior courts

  PRACTICE — Discovery — Privilege against self-incrimination — Claimant obtaining search order — Defendant making non-specific claim to privilege against self-incrimination before allowing search — Discovery of illegal material — Material remaining at all times with supervising solicitor and court-appointed expert — Whether defendant validly claiming privilege — Whether compliance with order resulting in loss of privilege — Whether privilege applying to evidence not produced under compulsion — Human Rights Act 1998, Sch 1, Pt I, art 6

  13 Case(s) considered

  1 Statute considered
• Halifax plc v Comrs of Customs and Excise

  Subsequent considerations : 2 positive.
• Cunliffe v Fielden

  06 Dec 2005 [2005] EWCA Civ 1508; [2006] Ch 361; [2006] 2 WLR 481; [2006] 2 All ER 115; [2006] 1 FLR 745, CA

  Subsequent considerations : 1 negative. Subsequent citations: 8.
  FAMILY PROVISION — Surviving spouse — “Reasonable financial provision”
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  FAMILY PROVISION — Surviving spouse — “Reasonable financial provision” — Marriage of short duration — Deceased leaving residuary estate on discretionary trusts to various beneficiaries including wife — Claim for payment of lump sum and transfer of matrimonial home — Judge ordering payment of lump sum to wife representing more than 60% of net estate — Whether award appropriate — Inheritance (Provision for Family and Dependants) Act 1975, ss 1(2), 3(1)(2)

  1 Case considered

  1 Words & Phrases considered

  1 Statute considered
• Oxfordshire County Council v Oxford City Council

  22 Jan 2004 [2004] EWHC 12 (Ch); [2004] Ch 253; [2004] 2 WLR 1291, Ch D (Lightman J)

  24 Feb 2005 [2005] EWCA Civ 175; [2006] Ch 43; [2005] 3 WLR 1043; [2005] 3 All ER 961; [2005] LGR 664, CA

  24 May 2006 [2006] UKHL 25; [2006] 2 AC 674; [2006] 2 WLR 1235; [2006] 4 All ER 817; [2006] LGR 713, HL(E)

  Subsequent considerations : 9 positive; 9 neutral. Subsequent citations: 79.
  COMMONS — Town or village green — Registration
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  COMMONS — Town or village green — Registration — Land used by local inhabitants for sport and recreation for more than 20 years — Whether requirement for use to continue until date of registration — Whether registration conferring rights of user on inhabitants — Whether bringing land within scope of pre-existing legislation applicable to greens — Whether permissible for registration authority to amend application for registration — Commons Registration Act 1965, ss 13, 22 (as amended by Countryside and Rights of Way Act 2000, s 98)

  13 Case(s) considered

  1 Statute considered

• Beaulane Properties Ltd v Palmer

  23 Mar 2005 [2005] EWHC 817 (Ch); [2006] Ch 79; [2005] 3 WLR 554; [2005] 4 All ER 461, Ch D (Nicholas Strauss QC sitting as a deputy High Court judge)

  21 Feb 2008 [2008] EWCA Civ 272, CA

  Subsequent citations: 7.
  LIMITATION OF ACTION — Land, recovery of — Possessory title
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  Case index catchwords

  LIMITATION OF ACTION — Land, recovery of — Possessory title — Defendant allowing cattle and horses to stray into and graze on disputed land for continuous period of more than 12 years — Successive owners of disputed land failing to protest or prevent trespass — Whether defendant's acts amounting to adverse possession such as to confer title — Whether extinction of title by adverse possession amounting to deprivation of possession — Whether relevant statutory provisions to be interpreted in manner compatible with Convention — Land Registration Act 1925, s 75 — Limitation Act 1980, s 17, Sch 1, paras 1, 8 — Human Rights Act 1998, s 3, Sch 1, Pt II, art 1

  9 Case(s) considered

  3 Statutes considered
• In re SSSL Realisations (2002) Ltd (In re Save Group plc)

  27 Jul 2004 [2004] EWHC 1760 (Ch); [2005] 1 BCLC 1, Ch D (Lloyd J)

  18 Jan 2006 [2006] EWCA Civ 7; [2006] Ch 610; [2006] 2 WLR 1369, CA

  Subsequent considerations : 1 negative. Subsequent citations: 12.
  INSOLVENCY — Winding up — Proof in liquidation
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  INSOLVENCY — Winding up — Proof in liquidation — Inter-company debts — Applications by liquidators of companies in group — Effect of debt postponement agreement between companies and third party — Agreement requiring companies to indemnify third party in priority to own inter-company claims in event of insolvency — Whether company liquidators entitled to disclaim agreement as “onerous property” — Rule preventing person sharing in fund while his debts to fund unpaid — Whether applying to competing claims between liquidators of companies where set-off precluded by rule against double proof — Insolvency Act 1986, s 178(3)(a)

  12 Case(s) considered

  1 Words & Phrases considered

  1 Statute considered

• Feetum v Levy

  05 Jan 2005 [2005] EWHC 349 (Ch); [2005] 1 WLR 2576, Ch D

  20 Dec 2005 [2005] EWCA Civ 1601; [2006] Ch 585; [2006] 3 WLR 427, CA

  Subsequent citations: 10.
  INSOLVENCY — Receivership — Appointment of administrative receiver
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  Case index catchwords

  INSOLVENCY — Receivership — Appointment of administrative receiver — Limited liability partnership entering into licensing agreement for use of technology — Bank agreeing to lend up to £67·5m depending upon amount invested in scheme — Bank in fact lending only £20·3m — Owner of floating charge over partnership's property purporting to appoint administrative receivers — Whether scheme promoted by partnership “project” — Whether “financed” — Whether including “step-in rights” — Whether appointment valid — Insolvency Act 1986, ss 72A, 72E (as inserted by Enterprise Act 2002, s 250)

  INSOLVENCY — Receivership — Appointment of administrative receiver — Limited liability partnership entering into licensing agreement for use of technology — Bank agreeing to lend up to £67.5m depending on amount invested in scheme — Bank in fact lending only £20.3m — Owner of floating charge over partnership's property purporting to appoint administrative receivers — Designated members of partnership seeking declaration that appointment invalid — Whether members having status to bring proceedings — Whether project including “step-in rights” — Whether appointment valid — Insolvency Act 1986, ss 72A, 72E, Sch 2A, para 6 (as inserted by Enterprise Act 2002, s 250)

  5 Case(s) considered

  4 Words & Phrases considered

  2 Statutes considered
• Deutsche Morgan Grenfell Group plc v Inland Revenue Comrs

  18 Jul 2003 [2003] EWHC 1779 (Ch); [2003] 4 All ER 645; [2003] STC 1017; [2003] BTC 497, Ch D (Park J)

  04 Feb 2005 [2005] EWCA Civ 78; [2006] Ch 243; [2006] 2 WLR 103; [2005] 3 All ER 1025; [2005] STC 329, CA

  25 Oct 2006 [2006] UKHL 49; [2007] 1 AC 558; [2006] 3 WLR 781; [2007] 1 All ER 449; [2007] STC 1, HL(E)

  Subsequent considerations : 5 positive; 5 neutral; 2 negative. Subsequent citations: 111.
  REVENUE — Corporation tax — Advance corporation tax

  RESTITUTION — Quasi-contract — Money had and received
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  Case index catchwords

  REVENUE — Corporation tax — Advance corporation tax — Compensation or restitution in respect of advance corporation tax wrongly paid — Claimant company United Kingdom subsidiary of German parent — Claimant therefore unable to utilise group income election to avoid paying advance corporation tax on dividends paid to parent — European Court of Justice finding that such treatment contrary to Community law — Claimant commencing action for restitution — Whether action time-barred — Whether payments of advance corporation tax made under mistake of law — Whether English law recognising claim in restitution to recover taxes paid under mistake of law — Limitation Act 1980, s 32(1)(c)

  RESTITUTION — Quasi-contract — Money had and received — Dividends paid by United Kingdom resident subsidiaries to non-resident parent companies subjected to advance corporation tax — Decision of European Court of Justice that tax unlawful for creating cashflow disadvantage and restricting freedom of establishment — Claimant commencing action against revenue for restitution of tax paid — Claimant contending payments made under mistake of law — Whether English law recognising claim in restitution to recover taxes paid under mistake of law — Whether claim statute-barred — Limitation Act 1980, s 32(1)(c)

  5 Case(s) considered

  1 Statute considered