Results: 285000

• 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)

  Subsequent citations: 5.
  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

• R v Ali (Khalid)

  06 Sep 2019 [2019] EWCA Crim 1527; [2020] 1 WLR 402; [2020] 1 Cr App R 1; [2019] WLR (D) 500, CA (Gross LJ, McGowan, Butcher JJ)

  Subsequent citations: 4.
  CRIME — Evidence — Prosecution evidence

  CRIME — Practice — Ex parte hearing
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  CRIME — Evidence — Prosecution evidence — Prosecution notifying judge at ex parte hearing of otherwise non-disclosable sensitive information to prevent inadvertent case mismanagement — Guidance on circumstances where notification hearing permissible

  CRIME — Practice — Ex parte hearing — Crown notifying judge at ex parte hearings of non-disclosable sensitive information in order to prevent inadvertent case mismanagement — Whether court having jurisdiction to depart from principle of open justice by holding such hearings — Crim PR rr 1.1(1), 3.2(1)

  1 Case 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 : 6 positive; 2 neutral; 1 negative; most recently considered: 2025. Subsequent citations: 166.
  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 Castle (Robert)

  10 Apr 2025 [2025] EWCA Crim 535; [2025] 4 WLR 105; [2025] WLR(D) 505, CA (Lady Carr of Walton-on-the-Hill CJ, Goose, Choudhury JJ)

  CRIME — Sentencing — Blackmail
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  CRIME — Sentencing — Blackmail — Defendant sending email to Member of Parliament who regarded it as threatening and intimidating — Guidance as to proper approach to be adopted when sentencing for blackmail offence — Sentencing Act 2020 (c 17), s 57

  CRIME — Sentencing — Blackmail — Defendant sending e-mail to Member of Parliament who regarded it as threatening and intimidating — Guidance as to proper approach to be adopted when sentencing for blackmail offence — Sentencing Act 2020 (c 17), s 57

  2 Case(s) considered

  1 Statute considered

• In re E (Children)

  27 Feb 2025 [2025] EWCA Civ 183; [2025] 1 WLR 2150; [2025] 2 FLR 141; [2025] WLR(D) 117, CA (Moylan, Peter Jackson, Andrews LJJ)

  Subsequent citations: 5.
  CHILDREN — Proceedings concerning — Costs

  CHILDREN — Orders with respect to children — Costs
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  Case index catchwords

  CHILDREN — Proceedings concerning — Costs — Father seeking costs after substantial fact-finding hearing in Children Act proceedings — Judge declining to make an order that mother pay some or all of father’s costs — Whether different test applying to costs of fact-finding hearings in private law proceedings — Whether different approach where costs application made in acrimonious case against legally aided party as gateway to seeking recovery against Lord Chancellor

  CHILDREN — Orders with respect to children — Costs — Application for contact order in private law children proceedings — Judge giving fact-finding judgment following protracted and acrimonious hearing — Whether court to follow general practice of making no order for costs in family proceedings concerning children absent exceptional circumstances

  5 Case(s) considered

• In re D (A Child) (Appeal from the Registration of a Maintenance Order)

  11 May 2022 [2022] EWCA Civ 641; [2022] 4 WLR 63; [2023] 1 FLR 1, CA (Lewison, Moylan, Baker LJJ)

  Subsequent citations: 2.
  HUSBAND AND WIFE — Maintenance order — Registration of foreign order
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  HUSBAND AND WIFE — Maintenance order — Registration of foreign order — Foreign child maintenance order registered under Hague Child Support Convention — Extent of right of appeal — Convention on the International Recovery of Child Support and Other Forms of Family Maintenance (2007), art 23(1)(5) — FPR r 30.3(1)(1B), PD 30A, para 2.1

  1 Statutory Instrument considered

  1 International Agreement considered

• R v AUH (R v BIY)

  16 Jan 2023 [2023] EWCA Crim 6; [2023] 1 WLR 1399; [2023] 1 Cr App R 17; [2023] WLR(D) 28, CA (Lord Burnett of Maldon CJ, Jay, Cutts JJ)

  Subsequent citations: 2.
  LOCAL GOVERNMENT — Powers — Prosecution
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  LOCAL GOVERNMENT — Powers — Prosecution — Local authority’s power to bring prosecution for consumer offences — Whether offences charged “consumer offences” — Whether consent of Director of Public Prosecutions required before bringing prosecution for unauthorised moneylending — Whether judge’s indication that prosecution should elect between offences “ruling” against which appeal lying — Whether local authority conducting litigation through person neither authorised nor exempt — Criminal Procedure and Investigations Act 1996 (c 25), s 35(1) — Financial Services and Markets Act 2000 (c 8), s 401(2) — Legal Services Act 2007 (c 29), s 12, Sch 2, para 4(1)(b), Sch 3, para 2(4)(a) — Consumer Rights Act 2015 (c 15), Sch 5, para 46(1)

  1 Case considered

  2 Words & Phrases considered

  4 Statutes considered

• AD v Iberia Líneas Aéreas de España SA Operadora Unipersonal

  05 Jun 2025 (Case C-292/24); EU:C:2025:402; [2025] 1 WLR 3854; [2025] WLR(D) 318, ECJ (President of Chamber S Rodin, Judges N Piçarra, O Spineanu-Matei Advocate General M Szpunar)

  EUROPEAN UNION — Reference for a preliminary ruling — International air transport

  AIRCRAFT — Carriage by air — Carrier’s liability for damage
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  EUROPEAN UNION — Reference for a preliminary ruling — International air transport — Montreal Convention — Air carrier liability — Article 19 — Damage occasioned by delay in the carriage by air of passengers, baggage or cargo — Article 312 — Timely notice of complaints — Complaint before the date on which the baggage concerned was placed at the disposal of the person entitled to delivery of it

  AIRCRAFT — Carriage by air — Carrier’s liability for damage — Baggage delayed — Passenger making complaint to airline before baggage subsequently delivered to destination airport — Passenger claiming reimbursement of costs incurred by delay — Whether airline liable where complaint made before baggage returned to passenger — Convention for the Unification of Certain Rules for International Carriage by Air (1999), art 31(2)

  AIRCRAFT — Carriage by air — Carrier’s liability for damage — Passenger’s claim in respect of damage occasioned by delay in carriage of baggage — Passenger required to make complaint to carrier within 21 days from date on which baggage returned — Whether requirement met if passenger making complaint before baggage returned — Convention for the Unification of Certain Rules for International Carriage by Air (1999), art 31(2)

  2 Case(s) considered

  1 International Agreement considered

• R v Cook (Alfie)

  04 Apr 2023 [2023] EWCA Crim 452; [2023] 4 WLR 71; [2023] WLR(D) 376, CA (William Davis LJ, Cockerill, Johnson JJ)

  Subsequent citations: 16.
  CRIME — Sentence — Non-fatal strangulation
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  Case index catchwords

  CRIME — Sentence — Non-fatal strangulation — Proper approach to sentencing in absence of Sentencing Council guideline — Serious Crime Act 2015 (c 9), s 75A

  1 Statute 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 considerations : 1 positive; most recently considered: 2023. Subsequent citations: 14.
  FINANCIAL SERVICES — Regulator — Powers

  FINANCIAL SERVICES — Market abuse — Penalties and injunction
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  Case index catchwords

  FINANCIAL SERVICES — Regulator — Powers — 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 (c 8), ss 401, 402 — Proceeds of Crime Act 2002 (c 29), ss 327, 328

  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

  2 Statutes considered