Investment Trust Companies v Revenue and Customs Comrs – WLR Daily

Posted April 26th, 2017 in appeals, EC law, HM Revenue & Customs, law reports, restitution, Supreme Court, VAT by sally

Investment Trust Companies v Revenue and Customs Comrs [2017] UKSC 29

‘The claimants were “closed-ended” investment funds constituted as limited companies. Between 1992 and 2002 they received supplies of services from investment managers rendered pursuant to agreements which provided for the managers to be remunerated by the payment of fees plus VAT “if applicable”. Under the legislation then in force such services did not qualify for exemption and the managers charged VAT at the standard rate. The managers made periodic VAT returns which accounted for the VAT charged as output tax, reclaimed input tax and paid the revenue the net difference. Following a decision of the Court of Justice of the European Union it transpired that the supplies of the investment management services should have been exempt from VAT. Accordingly, the managers made claims to the revenue under section 80 of the Value Added Tax Act 1994 for repayment of sums accounted for and paid by them in error. The revenue met those claims but, in accordance with the statutory provisions, limited repayments to the net amounts which the managers had paid and did not include any amounts relating to periods which were time-barred. The managers forwarded the reimbursements to the claimants as required under section 80 but since they were insufficient to meet the full amount of VAT which had been mistakenly paid by them the claimants brought proceedings against the revenue on grounds of unjust enrichment and breach of European Union law. The judge found that the revenue had been enriched by the full amount of VAT paid by the claimants to the managers; that the claimants had no cause of action at common law because the statutory scheme protected the revenue from any liability to refund VAT except as provided for under section 80 of the 1994 Act, but that, since, within the limitation period, European Union law required that exclusion to be disapplied, the claimants were entitled to repayment of the full amount of VAT paid by the claimants within that period. The claim in relation to the time-barred periods was therefore dismissed. On appeal by both parties the Court of Appeal concluded that the statutory scheme did not exclude a common law claim but that, since the revenue had only received payment of output tax net of input tax from the managers, it had not been unjustly enriched over the periods in which a refund had been paid to the managers, although a similar repayment was payable to cover the time-barred periods.’

WLR Daily, 11th April 2017

Source: www.iclr.co.uk

BAILII: Recent Decisions

Posted April 26th, 2017 in law reports by sally

Court of Appeal (Civil Division)

Court of Appeal (Criminal Division)

High Court (Administrative Court)

High Court (Chancery Division)

High Court (Commercial Court)

High Court (Queen’s Bench Division)

Source: www.bailii.org

Super exam reaction: Profession calls for ‘clarity’ – Law Society’s Gazette

Posted April 26th, 2017 in examinations, news, solicitors, Solicitors Regulation Authority by sally

‘The profession has given a mixed response to the Solicitors Regulation Authority’s plans to introduce a single qualifying assessment for would-be solicitors and called on the regulator to ensure the new regime maintains high standards.’

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Law Society’s Gazette, 25th April 2017

Source: www.lawgazette.co.uk

Supreme Court refuses damages to refugee wrongly prosecuted for illegal entry – Free Movement

‘Shortly after Christmas in 2009, a young woman from Somalia flew into Stansted and claimed asylum. She had just turned 18. As later accepted by the Home Office, she had experienced severe depredations in her home country. This included her rape at the age of six in the presence of her disabled mother, and the murder of both of her parents. She fled Somalia in 2008, initially to Yemen, where she spent the next year. She was eventually able to fly to Europe with the help of an agent, who provided a British passport to facilitate her entry into the UK.’

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Free Movement, 26th April 2017

Source: www.freemovement.org.uk

Huawei legal challenge against validity of Unwired Planet patent dismissed by London court – OUT-LAW.com

Posted April 26th, 2017 in news, patents, telecommunications by sally

‘Chinese mobile device manufacturer Huawei has lost a legal challenge against the validity of a patent owned by Unwired Planet.’

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OUT-LAW.com, 25th April 2017

Source: www.out-law.com

The Sun threatens legal action over alleged MailOnline copyright breach – The Guardian

Posted April 26th, 2017 in copyright, media, news by sally

‘The Sun has accused MailOnline of stealing exclusive content and threatened legal proceedings in a sign of the escalating battle for digital news revenues.’

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The Guardian, 25th April 2017

Source: www.guardian.co.uk

Charlie Gard case: Ministers rule out intervening in court decision – BBC News

Posted April 26th, 2017 in children, consent, hospitals, medical treatment, news by sally

‘Ministers have ruled out intervening in the case of a sick baby after a High Court judge ruled doctors could withdraw his life support.’

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BBC News, 25th April 2017

Source: www.bbc.co.uk

‘Controversial’ digital tax returns delayed after being dropped from Finance Bill – Daily Telegraph

Posted April 26th, 2017 in bills, electronic filing, news, taxation by sally

‘Plans to force millions of businesses and self-employed people to file multiple tax returns each year have been shelved by the Government.’

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Daily Telegraph, 25th April 2017

Source: www.telegraph.co.uk

London’s legal eminence will survive Brexit, LCJ insists – Law Society’s Gazette

Posted April 26th, 2017 in EC law, legal services, London, news, referendums, treaties by sally

‘Brexit will not harm London’s status as a centre for dispute resolution, the lord chief justice has assured Chinese colleagues. In a speech to the National Judges College in Beijing earlier this month and circulated by HM Judiciary today, Lord Thomas of Cwmgiedd took English contract law as an illustration of why Brexit will have ‘no effect on London’s key strengths’.’

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Law Society’s Gazette, 25th April 2017

Source: www.lawgazette.co.uk

SRA to introduce Solicitors Qualifying Examination in 2020 – Local Government Lawyer

Posted April 26th, 2017 in examinations, news, solicitors, Solicitors Regulation Authority by sally

‘The Solicitors Regulation Authority is to press ahead with the introduction of the Solicitors Qualifying Examination (SQE), which will replace the current system of qualification in September 2020.’

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Local Government Lawyer, 25th April 2017

Source: www.localgovernmentlawyer.co.uk

Ched Evans: 10 men cautioned for revealing identity of accuser – The Guardian

Posted April 26th, 2017 in anonymity, cautions, news, rape by sally

‘Ten men have been cautioned by police after revealing the identity of the woman who accused footballer Ched Evans of rape.’

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The Guardian, 26th April 2017

Source: www.guardian.co.uk

High court orders UK government to explain clean air plan delay – The Guardian

‘The government has been ordered back to the high court to explain its last-minute bid to delay publication of the UK’s clean air plan.’

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The Guardian, 25th April 2017

Source: www.guardian.co.uk

Teenage cyber hacker Adam Mudd jailed for global attacks – BBC News

Posted April 26th, 2017 in computer crime, news, sentencing, young offenders by sally

‘A computer hacker has been jailed for two years for masterminding global online attacks as a teenager from his bedroom in Hertfordshire.’

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BBC News, 25th April 2017

Source: www.bbc.co.uk

Child locked in cell for more than 23 hours a day at Feltham, high court told – The Guardian

Posted April 26th, 2017 in children, detention, human rights, news, young offenders by sally

‘A child has been held in “prolonged periods of solitary confinement” at Feltham young offender institution, locked in his cell for 23 and a half hours a day and denied the education to which he is legally entitled, the high court has heard.’

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The Guardian, 25th April 2017

Source: www.guardian.co.uk

High Court to rule on Christian student declared unfit to practice as a social worker because of ‘traditional’ views on homosexuality – Daily Telegraph

Posted April 26th, 2017 in Christianity, homosexuality, judicial review, news, social services by sally

‘The High Court will rule on whether Christians who express “traditional” views on homosexuality can be barred from gaining professional qualifications after a social work student won the right to challenge his expulsion.’

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Daily Telegraph, 25th April 2017

Source: www.telegraph.co.uk

ECB confirms review of child safety procedures – The Guardian

Posted April 26th, 2017 in child abuse, news, sport by sally

‘The England and Wales Cricket Board has confirmed that it undertook a review of its child safeguarding procedures in the wake of the revelation that a child sex offender had worked at a children’s cricket association with the ECB’s written permission.’

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The Guardian, 25th April 2017

Source: www.guardian.co.uk

Man jailed for ‘Jo Cox’ threat to Nottingham MP Anna Soubry – BBC News

‘A man who called an MP’s office and said she should be “Jo Cox’d” has been jailed for eight weeks.’

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BBC News, 25th April 2017

Source: www.bbc.co.uk

Government ‘blocked’ from accessing Twitter data to help spot terrorist plots – Daily Telegraph

Posted April 26th, 2017 in internet, investigatory powers, news, privacy, terrorism by sally

‘Twitter has blocked the Government from accessing data on potential terrorist threats in a move that ministers fear will make the country less safe, industry sources have told The Telegraph.’

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Daily Telegraph, 25th April 2017

Source: www.telegraph.co.uk

Warrington man, 95, spared jail after trying to kill wife with pan – BBC News

Posted April 26th, 2017 in attempts, domestic violence, elderly, guilty pleas, murder, news, sentencing by sally

‘A 95-year-old man who tried to kill his wife has been spared jail because the judge said it was “an exceptional case”.’

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BBC News, 25th April 2017

Source: www.bbc.co.uk

Lack of diversity among UK senior judiciary is ‘serious constitutional issue’ – The Guardian

Posted April 26th, 2017 in diversity, judiciary, news by sally

‘The senior judiciary is dominated by privately educated white men and may need “targets with teeth” – if not quotas – to improve diversity on the bench, a report by senior lawyers has warned.’

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The Guardian, 25th April 2016

Source: www.guardian.co.uk