Revenue and Customs Commissioners v. Smallwood – Times Law Reports

Posted June 7th, 2007 in capital allowances, income tax, law reports by sally

Act does not operate to curb enterprise zone losses

Revenue and Customs Commissioners v Smallwood

Court of Appeal

“Section 41(2) of the Taxation of Chargeable Gains Act 1992 did not operate to restrict allowable losses that would otherwise have accrued in respect of a taxpayer’s units in an enterprise zone property unit trust when he received distributions that gave rise to a deemed disposal under section 122 of that Act.”

The Times, 7th June 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Buckley v. Dalziel and Another – Times Law Reports

Posted June 7th, 2007 in defamation, law reports, privilege by sally

Complaints to police are privileged

Buckley v. Dalziel and Another

Queen’s Bench Division

“Absolute privilege and immunity from suit were available to a person who provided information to the police to set in motion the process of an inquiry into possible illegality.”

The Times, 7th June 2007

Source: www.thetimesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Regina (Cooper) v. Parole Board – Times Law Reports

Posted June 6th, 2007 in judicial review, law reports, parole by sally

Parole board 55-day target unlawful

Regina (Cooper) v. Parole Board

Queen’s Bench Division

“Parole Board’s target of 55 days from request for the setting of hearing dates to considering the propriety of a person’s recall to prison, being driven by resources, was unlawful.”

The Times, 6th June 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Hilali v. Governor of Whitemoor Prison and Another – Times Law Reports

Posted June 6th, 2007 in extradition, habeas corpus, law reports by sally

Habeas corpus ultimate remedy

Hilali v. Govenor of Whitemoor Prison and Another 

Queen’s Bench Divisional Court

“Where subsequent events had rendered unlawful the continued detention of a person under an extradition order, and the appeal procedure had been exhausted, the appropriate remedy was the issue of a writ of habeas corpus.”

The Times, 6th June 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Regina v. Wilson (Ashlea) – Times Law Reports

Posted June 6th, 2007 in law reports, murder by sally

Fear of disobeying father is no defence to murder

Regina v. Wilson (Ashlea)

Court of Appeal (Criminal Division)

“A boy aged 13 did not have any defence to a charge of murder on the ground that he was complying with his father’s instructions, which he was too frightened to refuse to obey.”

The Times, 6th June 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

London Borough of Islington v. Honeygan-Green – WLR Daily

Posted June 6th, 2007 in housing, law reports by sally

London Borough of Islington v. Honeygan-Green

“Where the determination of a secure tenancy by the granting of a possession order had brought to an end an existing application under the Housing Act 1985 which had established the right to buy at a particular time and a particular price, that application was not capable of being revived once the tenancy itself had been revived.

WLR Daily, 25th May 2007

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Shierson and another v. Rastogi – WLR Daily

Posted June 5th, 2007 in bankruptcy, company directors, evidence, law reports by sally

Shierson and another v. Rastogi [2007] EWHC 1266 (Ch.)

The principle that judicial findings made in a previous case were not admissible in later proceedings as evidence of facts found only applied where a party in the second proceedings had not had opportunity, by himself or his privy, to challenge evidence adduced in the first hearing.

WLR Daily, 25th May 2007

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Revenue and Customs Commissioners v Barclays Bank plc – Times Law Reports

Posted June 5th, 2007 in income tax, law reports by sally

Employees’ free advice compensation is chargeable to income tax

Revenue and Customs Commissioners v Barclays Bank plc

Court of Appeal

“Payments to former employees of a bank to compensate them for the termination of an arrangement to provide them with a free tax advice service were made in connection with past service and were chargeable to income tax as relevant benefits requiring the bank to account to the Revenue for the tax under the pay-as-you-earn provisions. ”

The Times, 5th June 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

R v Brown; R v Carty – Times Law Reports

Posted June 5th, 2007 in law reports, murder, sentencing by sally

Removing disparity in life tariffs reflecting age disparity of murderers

R v. Brown; R v. Carty

Court of Appeal

“Where two codefendants committed a murder jointly and one was aged just over 18 and the other just under, the sentencing judge, in fixing the minimum terms to be served, should adopt the starting point appropriate to each age and then move to a position where any sentence disparity was no more than a fair reflection of the age difference between the offenders.”

The Times, 5th June 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times online for 21 days from the date of publication.

Revenue and Customs Commissioners v. Decadt – Times Law Reports

Posted June 4th, 2007 in income tax, law reports by sally

Training cost is not tax-deductible

Revenue and Customs Commissioners v. Decadt

Chancery Division

“For expenses to be deductible from a taxpayer’s earnings, they had to be necessarily incurred in the performance of his duties and not simply because he was obliged by his contract to incur them.”

The Times, 4th June 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Housden and Another v. Conservators of Wimbledon and Putney Commons – Times Law Reports

Posted June 4th, 2007 in easements, law reports by sally

No private right of way possible

Housden and Another v. Conservators of Wimbledon and Putney Commons

Chancery Division

“A prescriptive right based on 40 years of use could not be acquired under section 2 of the Prescription Act 1832 where the servient owners had powers derived from a statute that rendered it unlawful for them to grant the right claimed.”

The Times, 4th June 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Hughes v. Grampian Country Food Group Ltd. – Times Law Reports

Posted June 4th, 2007 in health & safety, law reports by sally

Trussing chickens is not manual handling

Hughes v. Grampian Country Food Group Ltd.

Court of Sesssion, Inner House

“A process worker trussing chicken carcasses was not performing a manual handling operation for the purposes of the Manual Handling Operations Regulations (SI 1992 No 2793).”

The Times, 4th June 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Secretary of State for the Home Department v. E – Times Law Reports

Posted June 1st, 2007 in control orders, law reports, terrorism by sally

Control order curfew is reasonable

Secretary of State for the Home Department v. E

Court of Appeal

“It was not a condition precedent to the making, maintaining and renewal of a control order against a person that the Secretary of State for the Home Department complied with his duty to consider and reconsider the realistic prospect of successfully prosecuting that person for terrorism-related offences.”

The Times, 1st June 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Daily Telegraph Law Reports, 31st May 2007

Posted May 31st, 2007 in law reports by sally

Charman v. Charman

Ceredigion CC v. Jones

Commissioner of Police for the Metropolis v. Kay

In the matter of Gorringe

C plc v. P & Anr

Yewbelle Ltd. v. London Green Developments Ltd. & Anr 

Daily Telegraph, 31st May 2007 

Source: www.telegraph.co.uk

Please note the Daily Telegraph Law Reports are only available online for one week.

BAILII: Recent decisions

Posted May 31st, 2007 in law reports by sally

Court of Appeal (Civil Division)

Charman v Charman [2007] EWCA Civ 503 (24 May 2007)

Ford-Camber Ltd. v Deanminster Ltd & Anor [2007] EWCA Civ 458 (24 May 2007)

Experience Hendrix LLC v Purple Haze Records Ltd & Ors [2007] EWCA Civ 501 (24 May 2007)

KR (Iraq) v Secretary of State for the Home Department [2007] EWCA Civ 514 (24 May 2007)

Framlington Group Ltd & Anor v Barnetson [2007] EWCA Civ 502 (24 May 2007)

Howard De Walden Estates Ltd & Anor v Les Aggio & Ors [2007] EWCA Civ 499 (24 May 2007)

Hooper v Secretary of State for Work and Pensions [2007] EWCA Civ 495 (24 May 2007)

Court of Appeal (Criminal Division)

Sampson & Ors, R. v [2007] EWCA Crim 1238 (25 May 2007)

Tirnaveanu, R v [2007] EWCA Crim 1239 (24 May 2007)

High Court (Chancery Division)

Bunney v Burns Anderson Plc & Anor [2007] EWHC 1240 (Ch) (25 May 2007)

High Court (Commercial Court)

Abu Dhabi Investment Company & Ors v H Clarkson & Company Ltd & Ors [2007] EWHC 1267 (Comm) (25 May 2007)

High Court (Queen’s Bench Division)

Signet Partners Ltd v Signet Research & Advisory SA & Ors [2007] EWHC 1263 (QB) (24 May 2007)

Source: www.bailii.org

Bunney v. Burns Anderson plc and another; Cahill v. Timothy James & Partners Ltd. – WLR Daily

Posted May 31st, 2007 in financial services ombudsman, law reports by sally

Bunney v. Burns Anderson plc and another; Cahill v. Timothy James & Partners Ltd. [2007] EWHC 1240 (Ch.) 

The Financial Services Ombudsman did not have the power to make a direction under s 229(2)(b) of the Financial Services and Markets Act 2000 that would require a respondent to make a money award exceeding the statutory cap provided in the Ombudsman scheme rules.”

WLR Daily, 25th May 2007

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Regina v. McNee; Regina v. Russell, Regina v. X – Times Law Reports

Posted May 31st, 2007 in law reports, sentencing by sally

Sentencing judge can consult tariff

Regina v. McNee; Regina v. Russell; Regina v. X

Court of Appeal (Criminal Division)

“Although when imprisoning a defendant to a discretionary life sentence, the sentencing judge was not obliged to have regard to the minimum tariffs for mandatory life sentences set our in Schedule 21 to the Criminal Justice Act 2003, it was not wrong to do so.”

The Times, 31st May 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Regina (Bancoult) v. Secretary of State for Foreign and Commonwealth Affairs (No. 2) – Times Law Reports

Posted May 31st, 2007 in Chagos Islands, judicial review, law reports, royal prerogative by sally

Abuse of executive power over Chagos Islanders

Regina (Bancoult) v. Secretary of State for Foreign and Commonwealth Affairs (No. 2)

Court of Appeal

“The use of orders in council to frustrate a ruling of the court in order to prevent the return of Chagos Islanders to their homeland was an unlawful abuse of power by the executive government.”

The Times, 31st May 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Regina (Johnson) v. Secretary of State for the Home Department and Another – Times Law Reports

Posted May 30th, 2007 in human rights, law reports, prisons by sally

Arbitrary delay in parole hearing

Regina (Johnson) v. Secretary of State for the Home Department and Another

Court of Appeal

“The failure by the Parole Board to consider speedily the entitlement of a long-term prisoner to parole made his continued detention after eligibility for parole arbitrary, unjustified and therefore unlawful.”

The Times, 30th May 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Regina v. Hendy-Freegard – Times Law Reports

Posted May 30th, 2007 in kidnapping, law reports, misrepresentation by sally

Elements of kidnapping were not made out

Regina v. Hendy-Freegard

Court of Appeal (Criminal Division)

“The offence of kidnapping was not committed by a defendant who fraudulently induced a person to make a journey which did not deprive him of his liberty.”

The Times, 30th May 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.