Results: 28

• Vodafone 2 v Revenue and Customs Comrs

  04 Jul 2008 [2008] EWHC 1569 (Ch); [2009] Ch 123; [2009] 2 WLR 210; [2009] Bus LR 96; [2008] STC 2391, Ch D

  04 Jul 2008 [2009] EWCA Civ 446; [2010] Ch 77; [2010] 2 WLR 288; [2010] Bus LR 96; [2009] STC 1480; [2009] WLR (D) 170, CA

  16 Dec 2009 (appn dis) [2010] 1 WLR 569; [2010] Bus LR 586, SC(E)

  Subsequent considerations : 6 positive. Subsequent citations: 79.
  REVENUE — Corporation tax — Controlled foreign company
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  Case index catchwords

  REVENUE — Corporation tax — Controlled foreign company — Profits of controlled foreign companies apportioned among parent companies and taxed in their hands — Exception where main purpose of controlled companies not reduction of UK tax — Whether apportionment confined to artificial arrangements — Whether compatible with right to freedom of establishment — Income and Corporation Taxes Act 1988, ss 747(3), 748(3) (as amended by Finance Act 1998, s 113, Sch 17, paras 1(3), 3(7)(8)) — EC Treaty, art 43EC

  REVENUE — Corporation tax — Controlled foreign company — Profits of controlled foreign companies apportioned among parent companies and taxed in their hands — Exception where main purpose of controlled companies not reduction of UK tax — Whether apportionment confined to artificial arrangements — Whether compatible with right to freedom of establishment — Whether relevant UK legislation capable of interpretation conforming with Community law — Whether legislation to be disapplied — Income and Corporation Taxes Act 1988 (as amended by Finance Act 1988), s 113, Sch 17, paras 1(3), 3(7)(8)), ss 747(3), 748(3) — EC Treaty, art 43EC

  6 Case(s) considered

  1 EU Enactment considered

  1 Statute considered
• Breakspear v Ackland

  19 Feb 2008 [2008] EWHC 220 (Ch); [2009] Ch 32; [2008] 3 WLR 698; [2008] 2 All ER (Comm) 62, Ch D

  Subsequent considerations : 1 positive. Subsequent citations: 5.
  TRUSTS — Trustee — Disclosure
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  Case index catchwords

  TRUSTS — Trustee — Disclosure — Settlor writing non-binding wish letter to trustees — Letter requesting specified matters to be taken into account when trustees' dispositive powers exercised — Beneficiaries seeking disclosure of letter — Whether disclosure matter of adjudicating on proprietary right or exercising discretion — Whether disclosure to be made — Proper approach to applications for disclosure

  3 Case(s) considered
• Monro v Revenue and Customs Comrs

  01 Feb 2007 [2007] EWHC 114 (Ch); [2007] STC 1182, Ch D

  09 Apr 2008 [2008] EWCA Civ 306; [2009] Ch 69; [2008] 3 WLR 734; [2008] STC 1815, CA

  Subsequent considerations : 1 positive. Subsequent citations: 43.
  REVENUE — Capital Gains Tax — Repayment
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  Case index catchwords

  REVENUE — Capital Gains Tax — Repayment — Taxpayer claiming repayment of tax on grounds that tax paid pursuant to mistake of law and/or pursuant to unlawful demand for tax — Whether claim precluded by statutory repayment provisions — Whether violation of taxpayer's Convention right not to be deprived of property — Taxes Management Act 1970, s 33 (as amended by Finance Act 1971, s 37(2), Sch 14, Pt II and Finance Act 1994, ss 196, 258, Sch 19, para 8(2), Sch 26, Pt V) — Human Rights Act 1998, Sch 1, Pt II, art 1

  6 Case(s) considered

  2 Statutes considered
• 4 Eng Ltd v Harper

  29 Apr 2008 [2008] EWHC 915 (Ch); [2009] Ch 91; [2008] 3 WLR 892; [2008] Bus LR 1698, Ch D

  Subsequent considerations : 1 negative. Subsequent citations: 21.
  DAMAGES — Deceit — Loss of chance
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  Case index catchwords

  DAMAGES — Deceit — Loss of chance — Purchase of business induced by defendants' fraudulent misrepresentations — Deceit allegedly depriving claimant chance of buying specific alternative business — Whether damages for loss of chance recoverable in deceit — Whether damages recoverable for loss representing both income and capital profits

  4 Case(s) considered

• Hanchett-Stamford v Attorney General

  27 Feb 2008 [2008] EWHC 330 (Ch); [2009] Ch 173; [2009] 2 WLR 405; [2009] PTSR 1; [2008] 4 All ER 323, Ch D

  Subsequent citations: 4.
  CHARITY — Charitable purposes — Advancement of animal welfare

  ASSOCIATION — Unincorporated association — Dissolution
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  Case index catchwords

  CHARITY — Charitable purposes — Advancement of animal welfare — League formed to effect ban on performing animals — Whether charitable purpose — Whether purpose to change law — Charities Act 2006, s 2(2)(k)

  ASSOCIATION — Unincorporated association — Dissolution — Distribution of assets — Membership falling below two on death of member — Whether assets vesting in sole surviving member or Crown as bona vacantia — Right to peaceful enjoyment of possessions — Human Rights Act 1998, Sch 1, Pt II, art 1

  3 Case(s) considered

  2 Statutes considered

• Calvert v William Hill Credit Ltd

  16 Dec 2008 [2008] EWCA Civ 1427; [2009] Ch 330; [2009] 2 WLR 1065, CA

  Subsequent citations: 5.
  NEGLIGENCE — Causation — Problem gambler
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  Case index catchwords

  NEGLIGENCE — Causation — Problem gambler — Bookmakers offering self-exclusion agreements to help problem gamblers control habit — Claimant compulsive gambler making self-exclusion agreement with defendant to close his account and prevent him from telephone betting for six months — Defendant not preventing claimant from reopening account and resuming telephone betting — Claimant sustaining substantial gambling losses — Whether caused by defendant's breach of duty — Whether quantification of loss to take account of other gambling losses which claimant would have sustained but for breach of duty — Whether defendant liable in negligence for claimant's losses

  3 Case(s) considered
• Murray v Express Newspapers plc

  07 Aug 2007 [2007] EWHC 1908 (Ch); [2008] 1 FLR 704, Ch D (Patten J)

  07 May 2008 [2008] EWCA Civ 446; [2009] Ch 481; [2008] 3 WLR 1360; [2008] 2 FLR 599, CA

  05 Nov 2008 (pet dis) [2008] 1 WLR 2846, HL(E)

  Subsequent considerations : 6 positive; 1 neutral. Subsequent citations: 90.
  CONFIDENTIAL INFORMATION — Breach of confidence — Photographs
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  Case index catchwords

  CONFIDENTIAL INFORMATION — Breach of confidence — Photographs — Reasonable expectation of privacy — Photograph of young child in public place taken covertly and published without parents' permission — Child claiming infringement of right to respect for private and family life — Whether arguable child having reasonable expectation of privacy — Whether arguable violation of child's Convention right — Whether claim to be struck out — Human Rights Act 1998, Sch 1, Pt I, art 8

  6 Case(s) considered

  1 Statute considered
• Giles v Rhind (No 2)

  28 Mar 2007 [2007] EWHC 687 (Ch); [2007] Bus LR 1470, Ch D

  28 Feb 2008 [2008] EWCA Civ 118; [2009] Ch 191; [2008] 3 WLR 1233; [2008] Bus LR 1103; [2008] 3 All ER 697, CA

  Subsequent considerations : 2 positive; 1 neutral; most recently considered: 2021. Subsequent citations: 18.
  LIMITATION OF ACTION — Breach of duty — Deliberate concealment of facts
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  Case index catchwords

  LIMITATION OF ACTION — Breach of duty — Deliberate concealment of facts — Claim to set aside transaction at undervalue — Defendants raising limitation defence — Whether transaction at undervalue involving deliberate commission of “breach of duty” — Whether facts relevant to claimant's claim deliberately concealed by defendant — Limitation Act 1980, s 32(1)(2) (as amended by Consumer Protection Act 1987, s 6(6), Sch 1, para 5(a)) — Insolvency Act 1986, s 423

  3 Case(s) considered

  1 Words & Phrases considered

  2 Statutes considered
• Devenish Nutrition Ltd v Sanofi-Aventis SA (Castlemahon Food Products v Sanofi-Aventis SA, Faccenda Group Ltd v Sanofi-Aventis SA, Moy Park Ltd v Sanofi-Aventis SA, Padley (GW) Poultry Ltd v Sanofi-Avenits SA)

  19 Oct 2007 [2007] EWHC 2394 (Ch); [2009] Ch 390; [2008] 2 WLR 637; [2008] Bus LR 600; [2008] 2 All ER 249, Ch D

  14 Oct 2008 [2008] EWCA Civ 1086; [2009] Ch 390; [2009] 3 WLR 198; [2009] Bus LR 858; [2009] 3 All ER 27, CA

  Subsequent considerations : 1 positive; 1 neutral. Subsequent citations: 31.
  COMPETITION — Restriction or distortion of competition — Fines imposed by EC Commission
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  Case index catchwords

  COMPETITION — Restriction or distortion of competition — Fines imposed by EC Commission — National follow on proceedings for damages for breach of statutory duty — Whether exemplary damages recoverable — Whether EC law requiring or preventing availability of restitutionary relief — Whether restitutionary relief available

  9 Case(s) considered

  1 EU Enactment considered

• Law Society v Shah (Law Society v Official Receiver)

  30 Nov 2007 [2007] EWHC 2841 (Ch); [2009] Ch 223; [2008] 3 WLR 1401; [2008] Bus LR 1742, Ch D

  Subsequent citations: 1.
  BANKRUPTCY — Discharge — Effect

  INSURANCE — Third parties' rights — Indemnity insurance
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  Case index catchwords

  BANKRUPTCY — Discharge — Effect — Proof of debt — Claimant unable to succeed in claim against discharged bankrupts — Claimant applying in bankruptcies for relief enabling it to determine claim through proof of debt procedure — Claimant seeking to claim directly against discharged bankrupts' insurer — Whether effect of discharge extinguishing causes of action — Whether third party claimant able to establish inchoate claims through right to prove in bankruptcies — Whether claimant able to pursue insurer directly — Third Parties (Rights Against Insurers) Act 1930, s 1 — Insolvency Act 1986, ss 281(1), 363(1)

  INSURANCE — Third parties' rights — Indemnity insurance — Third party unable to succeed in claim against discharged bankrupts — Whether third party's inchoate claims elevated to established claims by admission in bankruptcy — Whether third party able to prove in estates of discharged bankrupts — Whether third party able to pursue insurer directly — Third Parties (Rights Against Insurers) Act 1930, s 1

  5 Case(s) considered

  2 Statutes considered