Quite like a whale – Panopticon

‘As my colleague Robin Hopkins has warned, the decision of the Upper Tribunal in Fish Legal looks like a pretty big beast: sixty pages on whether water companies are public authorities for the purposes of the Environmental Information Regulations, applying the CJEU’s lengthy ruling on the points of principle (for which, see this post by Chris Knight).’

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Panopticon, 24th February 2015

Source: www.panopticonblog.com

“Horse play” – Tribunal concludes that racehorse ownership was a gamble and not a trade and rejects the taxpayer’s loss relief claim – RPC Tax Take

Posted February 19th, 2015 in gambling, horse racing, news, taxation, tribunals by sally

‘In recent years, there has been a seemingly unending string of cases relating to whether certain activities constitute trading. Ewan Leslie James McMorris v HMRC[1]is the latest case to consider the circumstances in which a taxpayer may deduct losses incurred from his other income under section 64, Income Tax Act 2007 (ITA).’

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RPC Tax Take, 13th February 2015

Source: www.rpc.co.uk

UK admits unlawfully monitoring legally privileged communications – The Guardian

‘The regime under which UK intelligence agencies, including MI5 and MI6, have been monitoring conversations between lawyers and their clients for the past five years is unlawful, the British government has admitted.’

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The Guardian, 18th February 2015

Source: www.guardian.co.uk

Clavis Liberty Fund LPI v Revenue and Customs Commissioners and others – WLR Daily

Posted February 18th, 2015 in law reports, service out of jurisdiction, taxation, tribunals, witnesses by sally

Clavis Liberty Fund LPI v Revenue and Customs Commissioners and others [2015] WLR (D) 69

‘The First-tier Tribunal Tax Chamber had no jurisdiction to issue witness summonses addressed to prospective witnesses who had no presence in the jurisdiction.’

WLR Daily, 12th February 2015

Source: www.iclr.co.uk

The Investigatory Powers Tribunal and the rule of law – UK Human Rights Blog

‘Despite being hailed as an ‘historic victory in the age-old battle for the right to privacy and free expression’, closer examination of a recent ruling by the Investigatory Powers Tribunal (‘IPT’) reveals it to have been a hollow victory.’

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UK Human Rights Blog, 16th February 2015

Source: www.ukhumanrightsblog.com

Privacy watchdog launches ‘Did GCHQ spy on you?’ campaign to allow citizens to find out if they were under surveillance – The Independent

Posted February 17th, 2015 in data protection, human rights, intelligence services, news, privacy, tribunals by sally

‘A new campaign by human rights watchdog Privacy International could allow millions of citizens in Britain and elsewhere to have data that was collected on them deleted.’

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The Independent, 16th February 2015

Source: www.independent.co.uk

Down the Rabbit Hole – Late Reliance under FOIA – Panopticon

Posted February 16th, 2015 in case management, freedom of information, news, tribunals by sally

‘Says the White Rabbit in Alice in Wonderland, “Oh my furry whiskers, I’m late, I’m late, I’m late!” Although the application of FOIA may sometimes feel like Wonderland, the feeling it induces is normally more akin to turning up unexpectedly at the Mad Hatter’s Tea Party (although attributing FTT judicial figures to the characters of the Mad Hatter and the Dormouse is beyond me). But one thing that has, since Birkett v DEFRA [2011] EWCA Civ 1606, not generally proved very controversial is the question of late reliance on exemptions; the White Rabbit need have little fear. Birkett made clear that late (usually after the DN and in the course of litigation before the FTT) reliance on substantive exemptions is permissible, subject to case management powers, under the EIR. The unappealed equivalent decision under FOIA, Information Commissioner v Home Office [2011] UKUT 17 (AAC), has generally been assumed to be correct.’

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Panopticon, 15th February 2015

Source: www.panopticonblog.com

Challenging a refusal of permission to appeal by the Upper Tribunal – Free Movement

‘If permission to appeal against a decision of a First-tier Tribunal in a welfare benefits case is refused by the Upper Tribunal (Administrative Appeals Chamber), then the claimant will not be able to appeal that decision. This is because it is an excluded decision under s. 13(8)(c) of the Tribunals, Courts and Enforcement Act 2007, and the Upper Tribunal has no jurisdiction to review its refusal of permission by virtue of s.10(1) and s.13(8)(d)(i) of the 2007 Act. This means the only remedy available is by way of judicial review (Samuda v Secretary of State for Work and Pensions [2014] EWCA Civ 1). The deadline for applying for judicial review against a refusal of permission by an Upper Tribunal is 16 days. CPR rule 54.7A(3).’

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Free Movement, 16th February 2015

Source: www.freemovement.org.uk

Met agrees final settlement in Carol Howard discrimination case – BBC News

Posted February 16th, 2015 in damages, employment, news, police, race discrimination, racism, sex discrimination, tribunals by sally

‘The Metropolitan Police has agreed a final settlement with an officer it discriminated against.’

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BBC News, 14th February 2015

Source: www.bbc.co.uk

Important Presidential decision on costs in immigration cases – Free Movement

Posted February 13th, 2015 in costs, immigration, news, tribunals by tracey

‘The Presidents of the Immigration and Asylum Chambers sat together in the First-tier Tribunal case of Cancino (costs – First-tier Tribunal – new powers) [2015] UKFTT 00059 (IAC) in order to give guidance on when legal costs might become payable in immigration cases. The power to make awards of legal costs to a party in immigration appeals was only introduced in October 2014 and there has been no real guidance until now.’

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Free Movement, 13th February 2015

Source: www.freemovement.org.uk

Council wins appeal in lead case on bedroom tax and shared residence of child – Local Government Lawyer

Posted February 10th, 2015 in appeals, housing, local government, news, residence orders, taxation, tribunals by sally

‘The Upper Tribunal has upheld a local authority’s appeal in the lead case on the application of the “bedroom tax” to the shared residence of a child.’

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Local Government Lawyer, 10th February 2015

Source: www.localgovernmentlawyer.co.uk

The Algebra of FOIA – Panopticon

Posted February 9th, 2015 in disclosure, freedom of information, news, public interest, tribunals by sally

‘It is no matter of Euclidian geometry to say that where x + y = z, and z = 13, being told what y equals one need not be Pythagoras to establish the value of x. But what happens when z is in the public domain, x is absolutely exempt information under FOIA (because it is caught by section 23(1)) and the public interest otherwise favours the disclosure of y, which is not the subject of an exemption? Inevitably, the effect of disclosure is that the absolutely exempt information is also revealed. The Interim Decision of the Upper Tribunal in Home Office v ICO & Cobain [2014] UKUT 306 (AAC) was that the Tribunal had to consider whether it was appropriate to utilise the section 50(4) FOIA power so as not to direct disclosure. The issue may be formulaic, but the answer is not.’

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Panopticon, 6th February 2015

Source: www.panopticonblog.com

Advocate general: Employment Appeal Tribunal was wrong in ‘Woolworths’ collective redundancy case – OUT-LAW.com

Posted February 6th, 2015 in consultations, EC law, news, redundancy, tribunals by sally

‘UK rules limiting collective consultation requirements to cases where an employer was proposing 20 or more redundancies “at one establishment” are compatible with EU law, according to an adviser to the EU’s highest court.’

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OUT-LAW.com, 5th February 2015

Source: www.out-law.com

Tribunal tells council to disclose redactions from housing viability assessment – Local Government Lawyer

Posted February 6th, 2015 in disclosure, housing, local government, news, planning, tribunals by sally

‘The First-tier Tribunal has ordered a London council to disclose redacted information in a viability assessment that led to the authority allowing a developer to vary the amount of affordable housing on a major site.’

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Local Government Lawyer, 6th February 2015

Source: www.localgovernmentlawyer.co.uk

Theresa May wins rapist deportation appeal – BBC News

Posted February 5th, 2015 in appeals, deportation, immigration, news, public interest, rape, tribunals by sally

‘A ruling that prevented the deportation of a Somali man who raped a pregnant woman has been successfully challenged by the home secretary.’

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BBC News, 5th February 2015

Source: www.bbc.co.uk

Witness statements by advocates – Free Movement

Posted January 29th, 2015 in advocacy, barristers, immigration, news, tribunals, witnesses by sally

‘Where something goes badly wrong at a hearing it is sometimes necessary for the advocate who was present to explain events as part of the appeal process. It has become customary in immigration proceedings for the advocate to have to write a witness statement and therefore, because he or she is by doing so giving evidence, to stand down from the case and hand over to a colleague. Upper Tribunal judges have seemed insistent that an advocate can barely breath a word of what might have happened at the previous hearing without spontaneously combusting.’

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Free Movement, 28th January 2015

Source: www.freemovement.org.uk

Phonepayplus Ltd v Ashraf and another – WLR Daily

Posted January 27th, 2015 in codes of practice, enforcement, fines, law reports, telecommunications, tribunals by sally

Phonepayplus Ltd v Ashraf and another [2014] EWHC 4303 (Ch); [2015] WLR (D) 16

‘OFCOM had the power to delegate to the relevant “enforcement authority” under section 120 of the Communications Act 2003 all powers of enforcement of the provisions of the Code of Practice under the Act. It was implicit in the code that the provisions in it for imposing sanctions upon premium rate service providers for breach of the code were subject to the limitations set out in section 123(2) of the Act.’

WLR Daily, 19th December 2014

Source: www.iclr.co.uk

CAT power to issue cost-capped injunctions will improve competition law enforcement, says expert – OUT-LAW.com

Posted January 27th, 2015 in appeals, bills, competition, costs, injunctions, news, small businesses, tribunals by sally

‘FOCUS: Proposed changes to the workings of the Competition Appeals Tribunal (CAT) will make it more likely that competition law is enforced and will give some smaller companies a boost in pursuing competition claims.’

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OUT-LAW.com, 23rd January 2015

Source: www.out-law.com

David Hart QC: TTIP – more ‘foreign’ judges critising ‘our’ laws? – UK Human Rights Blog

Posted January 27th, 2015 in foreign companies, human rights, news, treaties, tribunals by sally

‘TTIP stands for the Transatlantic Trade and Investment Partnership, a proposed trade agreement between the US, the EU, and various members of the EU including the UK. A sober account of its history and scope was produced for the HoC debate (here), and a rather less polite view is here from George Monbiot. ‘

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UK Human Rights Blog, 23rd January 2015

Source: www.ukhumanrightsblog.com

HMRC Dishonesty Allegation “seriously flawed” – RPC Tax Take

Posted January 15th, 2015 in banking, fraud, HM Revenue & Customs, news, taxation, tribunals, VAT by sally

‘The First-tier Tribunal (Tax Chamber) (“FTT”) has ruled, in Citibank NA v Revenue and Customs Commissioners, that HMRC’s pleadings were “seriously flawed”. When alleging fraud against a taxpayer, HMRC must clearly plead that the taxpayer had a dishonest state of mind.’

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RPC Tax Take, 14th January 2015

Source: www.rpc.co.uk