Results: 5948

• R (Cart) v Upper Tribunal (Public Law Project intervening) (R (C) v Special Immigration Appeals Commission (Public Law Project intervening), R (U) v Special Immigration Appeals Commission (Public Law Project intervening))

  01 Dec 2009 [2009] EWHC 3052 (Admin); [2011] QB 120; [2010] 2 WLR 1012; [2010] PTSR 824; [2010] 1 All ER 908; [2010] STC 493, DC

  23 Jul 2010 [2010] EWCA Civ 859; [2011] QB 120; [2011] 2 WLR 36; [2011] PTSR 42; [2010] 4 All ER 714; [2010] STC 2556; [2010] WLR (D) 198, CA (Laws LJ, Owen J)

  22 Jun 2011 [2011] UKSC 28; [2012] 1 AC 663; [2011] 3 WLR 107; [2011] PTSR 1053; [2011] 4 All ER 127; [2011] STC 1659; [2012] 1 FLR 997; [2011] WLR (D) 203; Case details, SC(E)

  Subsequent considerations : 6 positive; 5 neutral; most recently considered: 2021. Subsequent citations: 158.
  JUDICIAL REVIEW — Court's jurisdiction — Special Immigration Appeals Commission

  JUDICIAL REVIEW — Court's jurisdiction — Upper Tribunal
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  Case index catchwords

  JUDICIAL REVIEW — Court's jurisdiction — Special Immigration Appeals Commission — Commission “superior court of record” — Commission revoking and refusing bail on basis of closed evidence without disclosing gist to claimants — Decisions unappealable — Whether commission alter ego of High Court — Whether decisions susceptible to judicial review — Whether violating claimants' Convention rights — Special Immigration Appeals Commission Act 1997, s 1(3) (as inserted by Anti-terrorism, Crime and Security Act 2001, s 35)

  JUDICIAL REVIEW — Court's jurisdiction — Upper Tribunal — Tribunal “superior court of record” — Tribunal refusing permission to appeal to itself — Decision unappealable — Whether tribunal alter ego of High Court — Whether decision susceptible to judicial review — Tribunals, Courts and Enforcement Act 2007, s 3(5)

  16 Case(s) considered

  1 Words & Phrases considered

  2 Statutes considered
• R (Morge) v Hampshire County Council

  17 Nov 2009 [2009] EWHC 2940 (Admin); [2010] Env LR 432, QBD (Judge Bidder QC)

  10 Jun 2010 [2010] EWCA Civ 608; [2010] PTSR 1882; [2010] LGR 961; [2010] WLR (D) 145, CA

  19 Jan 2011 [2011] UKSC 2; [2011] 1 WLR 268; [2011] PTSR 337; [2011] 1 All ER 744; [2011] LGR 271; [2011] WLR (D) 5; Case details, SC(E)

  Subsequent considerations : 1 neutral. Subsequent citations: 124.
  EUROPEAN UNION — Environment — Natural habitats

  PLANNING — Development — Natural habitats
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  Case index catchwords

  EUROPEAN UNION — Environment — Natural habitats — Local planning authority granting permission for development affecting species or habitat of European protected species — Whether effects of development constituting “deliberate disturbance” of protected species — Whether planning decision made in breach of requirements of Council Directive — Council Directive 92/43/EEC, art 12(1)(b)

  PLANNING — Development — Natural habitats — European protected species — Local planning authority granting planning permission for development affecting species or habitat of bats — Whether effects of development constituting “deliberate disturbance” of protected species — Whether necessary to consider indirect, as well as direct, impact upon “deterioration or destruction of breeding sites or resting places” — Whether planning decision made in breach of requirements of Habitats Directive — Conservation (Natural Habitats, &c) Regulations 1994 (as amended by Conservation (Natural Habitats, &c) (Amendment) Regulations 2007, reg 5 and Conservation (Natural Habitats, &c) (Amendment) (England and Wales) Regulations 2009, reg 7), regs 3(4), 39 — Council Directive 92/43/EEC, art 12(1)(b)(d)

  5 Case(s) considered

  2 Words & Phrases considered

  1 EU Enactment considered

  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 v Rollins (R v McInerney (Michael))

  09 Oct 2009 [2009] EWCA Crim 1941; [2010] Bus LR 734; [2010] 1 All ER 1183; [2010] 1 Cr App R 14; [2009] WLR (D) 294, CA

  28 Jul 2010 [2010] UKSC 39; [2010] 1 WLR 1922; [2010] Bus LR 1529; [2010] 4 All ER 880; [2011] 1 Cr App R 4; [2010] WLR (D) 210; Case details, SC(E)

  Subsequent citations: 7.
  FINANCIAL SERVICES — Market abuse — Penalties and injunction
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  Case index catchwords

  FINANCIAL SERVICES — Market abuse — Penalties and injunction — Institution of proceedings — Financial Services Authority — Whether FSA empowered to institute proceedings for criminal offences under statutes other than Financial Services and Markets Act 2000 — Financial Services and Markets Act 2000, ss 1(1), 401, 402 (as amended by Counter-Terrorism Act 2008, Sch 7(7), para 33(4)) — Proceeds of Crime Act 2002, ss 327(1), 328(1) (as amended by Enterprise Act 2002, Sch 2, para 40(17))

  2 Case(s) considered

  4 Statutes considered
• R v Chaytor (R v Devine, R v Morley)

  30 Jul 2010 [2010] EWCA Crim 1910; [2010] 2 Cr App R 394; [2010] WLR (D) 214 {0} {1}, CA

  01 Dec 2010 [2010] UKSC 52; [2011] 1 AC 684; [2010] 3 WLR 1707; [2011] 1 All ER 805; [2011] 1 Cr App R 274; [2010] WLR (D) 311; Case details, SC(E)

  Subsequent considerations : 1 positive; 1 neutral. Subsequent citations: 15.
  PARLIAMENT — Privilege — Proceedings in Parliament
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  Case index catchwords

  PARLIAMENT — Privilege — Proceedings in Parliament — Members of Parliament submitting claim forms for expenses and allowances under scheme established by House of Commons — Criminal proceedings against members for false accounting in respect of claims — Whether submission of claims “proceedings in Parliament” — Whether claims within exclusive cognisance of Parliament — Whether privilege precluding criminal proceedings — Bill of Rights 1689, art 9

  3 Case(s) considered

  1 Words & Phrases considered

  1 Statute considered

• R v Hamer

  17 Aug 2010 [2010] EWCA Crim 2053; [2011] 1 WLR 528; [2011] 1 Cr App R 23; [2010] WLR (D) 235, CA

  Subsequent citations: 4.
  CRIME — Evidence — Character
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  Case index catchwords

  CRIME — Evidence — Character — Defendant tried on charge of assault occasioning actual bodily harm — Defendant having no previous convictions or cautions — Penalty notice previously issued to defendant in respect of unrelated suspected public order offence — Whether evidence of notice admissible in relation to defendant's character — Whether defendant entitled to good character direction — Whether jury misdirected — Whether trial fair and conviction safe — Criminal Justice and Police Act 2001, s 2(1) (as amended by Penalties for Disorderly Behaviour (Amendment of Minimum Age) Order 2004, art 2)

  1 Case 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

• Edwards v Chesterfield Royal Hospital NHS Foundation Trust

  31 Jul 2009 [2009] EWHC 2011 (QB); [2009] IRLR 822, QBD (Nicol J)

  26 May 2010 [2010] EWCA Civ 571; [2011] QB 339; [2010] 3 WLR 1285; [2010] ICR 1181; [2010] WLR (D) 135, CA

  14 Dec 2011 [2011] UKSC 58; [2012] 2 AC 22; [2012] 2 WLR 55; [2012] ICR 201; [2012] 2 All ER 278; Case details, SC(E)

  Subsequent citations: 32.
  EMPLOYMENT — Contract of employment — Breach of contract
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  Case index catchwords

  EMPLOYMENT — Contract of employment — Breach of contract — Summary dismissal on ground of gross misconduct — Employer failing to comply with contractual disciplinary procedure — Employee unable to obtain equivalent post — Whether damages recoverable for breach of contract

  7 Case(s) considered

• Official Solicitor v Yemoh

  15 Dec 2010 [2010] EWHC 3727 (Ch); [2011] 1 WLR 1450; [2011] 4 All ER 200; [2011] 2 FLR 371; [2010] WLR (D) 334, Ch D (Anthony Elleray QC)

  ADMINISTRATION OF ESTATES — Intestacy — Immovable property
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  Case index catchwords

  ADMINISTRATION OF ESTATES — Intestacy — Immovable property — Deceased domiciled in Ghana party to polygamous marriages contracted in accordance with Ghanaian customary law — Whether deceased's polygamous marriages recognised for purposes of succession to immovable property in England and Wales — Whether surviving wives “spouse” of deceased — Administration of Estates Act 1925, s 46(1) (as amended by Intestates' Estates Act 1952, s 1(2), Family Provision Act 1966, s 1(2)(a), Administration of Justice Act 1977, s 28(1) and Statute Law (Repeals) Act 1981, s 1(1), Sch 1, Pt I)

  3 Case(s) considered

  1 Words & Phrases considered

  1 Statute considered
• Schütz (UK) Ltd v Werit UK Ltd (No 1)

  31 Mar 2010 [2010] EWHC 660 (Pat); [2010] Bus LR 1244, Ch D (Floyd J)

  29 Mar 2011 [2011] EWCA Civ 303; [2011] Bus LR 1510; [2011] WLR (D) 115, CA

  13 Mar 2013 [2013] UKSC 16; [2013] Bus LR 565; [2013] 2 All ER 177; Case details, SC(E)

  Subsequent considerations : 2 positive. Subsequent citations: 10.
  PATENT — Infringement — Making product
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  Case index catchwords

  PATENT — Infringement — Making product — Invention claimed as combination — Whether person who replaces element “makes” patented product — Whether whole inventive concept remaining once element removed — Correct test to be applied — Patents Act 1977, s 60(1)(a)

  5 Case(s) considered

  2 Words & Phrases considered