Results: 3587

• In re M (Children)

  28 May 2021 [2021] EWCA Civ 806; [2021] 4 WLR 100; [2021] 2 FLR 1360; [2021] WLR(D) 321, CA (Peter Jackson, Simler, Phillips LJJ)

  Subsequent citations: 1.
  CHILDREN — Care proceedings — Practice
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  CHILDREN — Care proceedings — Practice — Applications without formal application notice — Orders made without a hearing — Order for psychological assessment of mother — Mother failing to attend appointment and not responding to attempts to arrange fresh appointment — Children’s solicitor applying by e-mail without application notice for order to vacate order for psychological assessment of mother — Objection from mother’s solicitor — Order granted without hearing — Whether procedurally unfair — FPR r 18

  1 Statutory Instrument considered

• Lord Chancellor v Ross

  05 Nov 2021 [2021] EWHC 2961 (QB); [2022] 1 WLR 1375; [2021] WLR(D) 562, QBD (Lambert J)

  CRIME — Costs — Power to award
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  CRIME — Costs — Power to award — Legally-aided defendant found unfit to stand trial in criminal proceedings — Court appointing defendant’s legal representative for purposes of proceedings to determine whether defendant did acts or made omissions charged as offence — Whether representative’s costs to be ordered out of central funds or paid via advocates’ graduated fee scheme — Whether costs incurred in “criminal proceedings” — Criminal Procedure (Insanity) Act 1964 (c 84), s 4A — Legal Aid, Sentencing and Punishment of Offenders Act 2012 (c 10), s 14 — Criminal Legal Aid (Remuneration) Regulations 2013 (SI 2013/435), Sch 1, para 31

  1 Case considered

  1 Words & Phrases considered

  2 Statutes considered

  1 Statutory Instrument 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
• 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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  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 (Vanriel) v Secretary of State for the Home Department (R (Tumi) v Secretary of State for the Home Department)

  16 Dec 2021 [2021] EWHC 3415 (Admin); [2022] 2 WLR 845; [2022] 3 All ER 1112; [2021] WLR(D) 633, QBD (Bourne J)

  Subsequent citations: 2.
  NATIONALITY — British citizenship — Acquisition
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  NATIONALITY — British citizenship — Acquisition — Claimants coming to United Kingdom as part of Windrush generation but subsequently refused re-entry because of lack of documentation to prove right to remain indefinitely — Claimants subsequently admitted to United Kingdom but refused naturalisation as British citizens on ground not satisfying five-year rule for presence in United Kingdom — Whether five-year rule discriminating against claimants in enjoyment of right to respect for private and family life — Whether five-year rule unjustifiably infringing such right — Whether legislation to be read and given effect compatibly with Convention rights — Whether discretion to disapply five-year rule to be implied — British Nationality Act 1981 (c 61), Sch 1, paras 1(2)(a), 2(1)(a) — Human Rights Act 1998 (c 42), s 3, Sch 1, Pt I, arts 8, 14

  7 Case(s) considered

  2 Statutes considered

• Procter v Procter

  20 May 2019 [2019] EWHC 1199 (Ch), Ch D (Judge Davis-White QC)

  12 Feb 2021 [2021] EWCA Civ 167; [2021] Ch 395; [2021] 2 WLR 1249; [2022] 1 All ER 358; [2021] WLR(D) 97, CA (Lewison, Arnold, Nugee LJJ)

  Subsequent citations: 3.
  LANDLORD AND TENANT — Tenancy — Lease to oneself
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  LANDLORD AND TENANT — Tenancy — Lease to oneself — Landlords purportedly granting tenancy to themselves and another — Whether tenancy capable of being created where putative landlords and putative tenants overlapping and where existence of tenancy to be inferred from conduct — Whether such tenancy taking effect as tenancy at will — Whether tenancy benefiting from statutory protection for agricultural holdings — Law of Property Act 1925 (15 & 16 Geo 5, c 20), s 53 — Agricultural Holdings Act 1986 (c 5), s 2

  2 Case(s) considered

  2 Statutes considered

• Sarnoff v YZ

  06 May 2020 UKEAT/252/19; [2020] ICR 1499, EAT (Kerr J)

  15 Jan 2021 [2021] EWCA Civ 26; [2021] ICR 545; [2021] WLR(D) 34, CA (Underhill, Bean, Phillips LJJ)

  INDUSTRIAL RELATIONS — Employment tribunals — Disclosure
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  INDUSTRIAL RELATIONS — Employment tribunals — Disclosure — Claim against respondent living and working in USA — Employment judge making order for disclosure — Respondent challenging order on ground not present in Great Britain — Whether power to order disclosure confined to person physically present in Great Britain at time order made — Employment Tribunals (Constitution and Rules of Procedure) Regulations 2013 (SI 2013/1237), Sch 1, rr 29, 31

  INDUSTRIAL RELATIONS — Employment tribunals — Disclosure — Claim against respondent living and working in USA — Employment judge making order for disclosure — Respondent challenging order on ground not present in Great Britain — Whether power to order disclosure confined to person physically present in Great Britain — Employment Tribunals (Constitution and Rules of Procedure) Regulations 2013 (SI 2013/1237), Sch 1, rr 29, 31

  2 Case(s) considered

  1 Statutory Instrument considered

• R v Field (Benjamin)

  18 Mar 2021 [2021] EWCA Crim 380; [2021] 1 WLR 3543; [2021] 2 Cr App R 14; [2021] WLR(D) 220, CA (Fulford LJ, Whipple, Fordham JJ)

  Subsequent citations: 1.
  CRIME — Homicide — Murder
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  CRIME — Homicide — Murder — Deceased dying having taken alcohol and insomnia drug given to him by defendant — Prosecution case that defendant intending thereby to kill deceased — Whether defendant causing deceased’s death — Whether deceased’s act in taking alcohol and drug breaking chain of causation if defendant deceiving him as to murderous intent

  1 Case considered

• Charman v Revenue and Customs Comrs

  20 Dec 2018 [2018] UKFTT 765 (TC), FTT (Judge Rachel Short and Shameem Akhtar)

  27 Aug 2020 [2020] UKUT 253 (TCC); [2020] STC 1907, UT (TCC) (Falk J and Judge Thomas Scott)

  03 Dec 2021 [2021] EWCA Civ 1804; [2022] 1 WLR 2277; [2022] STC 157; [2021] WLR(D) 613, CA (Green, Arnold, Snowden LJJ)

  REVENUE — Income tax — Earnings

  REVENUE — Income tax — Employment
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  REVENUE — Income tax — Earnings — Employment-related restricted securities — Employer granting taxpayer share options vesting in three tranches over separate years — Shares restricted under terms including continued employment — Shares exchanged for those in related company — Whether right to acquire securities arising on date of grant of options or when each tranche vested — Whether interest in shares in related company acquired “as a director or employee” — Income Tax (Earnings and Pensions) Act 2003, ss 420(8), 423, 474, 476

  REVENUE — Income tax — Employment — Earnings — Employer granting taxpayer options to purchase shares in company — Options vesting in three tranches — Taxpayer resident in United Kingdom when first two tranches vesting but not third — Whether taxpayer liable to tax in respect of third tranche — Whether taxpayer resident in United Kingdom when third tranche of options acquired — Whether “acquisition” of options occurring when options granted or when options vesting — Income Tax (Earnings and Pensions) Act 2003 (c 1), ss 420(8), 474(1), 476

  9 Case(s) considered

  1 Words & Phrases considered

  1 Statute considered

• Holt v Holley & Steer Solicitors

  07 Jul 2020 [2020] EWCA Civ 851; [2020] 1 WLR 4638; [2021] 1 FLR 246; [2020] WLR (D) 414, CA (McCombe, King LJJ, Keehan J)

  13 Jul 2021 (appn dis) [2021] 1 WLR 4650, SC(E) ( Lord Briggs, Lord Kitchin, Lord Burrows JJSC)

  LIMITATION OF ACTION — Negligence — Accrual of cause of action
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  LIMITATION OF ACTION — Negligence — Accrual of cause of action — Solicitors instructed by wife to act in financial remedy proceedings failing to obtain expert evidence as to value of matrimonial assets — Wife bringing claim in negligence against solicitors more than six years after final hearing but less than six years after making of financial remedy order — Whether claim time-barred — When wife’s cause of action accruing — Limitation Act 1980 (c 58), s 2

  2 Case(s) considered