law reports – Page 120 – Current Awareness

‘The English court would not adjudicate, either as a question of justiciability or as a matter of discretion, on a claim which sought to characterise the actions of United Kingdom officials passing on locational intelligence to officials of the United States of America for use in drone strikes as secondary criminal offences either under domestic criminal law or international humanitarian law, because such relief would necessarily entail a condemnation of the activities of a foreign sovereign state.’

WLR Daily, 20th January 2014

Source: www.iclr.co.uk

Buzzoni and others v Revenue and Customs Comrs – WLR Daily

Posted January 22nd, 2014 in covenants, gifts, inheritance tax, law reports, leases by sally

Buzzoni and others v Revenue and Customs Comrs [2013] EWCA Civ 1684; [2014] WLR (D) 13

‘Whether property disposed of by way of gift was enjoyed to the entire or virtually entire exclusion of any benefit to the donor by contract or otherwise, and whether it constituted property “subject to a reservation” within the meaning of section 102(1)(b) of the Finance Act 1986 for the purposes of inheritance tax under the Inheritance Act 1984, depended not on whether the donor had obtained a benefit from the gifted property but whether the donee’s enjoyment of that property remained exclusive. If the benefit to the donor had no impact on, was irrelevant to and made no or virtually no difference to the donee’s enjoyment, the donee’s enjoyment was to the entire or virtually entire exclusion of any benefit to the donor and, therefore, the gifted property would be an exempt transfer and not subject to inheritance tax.’

WLR Daily, 19th December 2013

Source: www.iclr.co.uk

BAILII: Recent Decisions

Posted January 21st, 2014 in law reports by sally

Court of Appeal (Civil Division)

Secretary of State for the Home Department v Rodriguez [2014] EWCA Civ 2 (20 January 2014)

Khan, R (On the Application Of) v The Secretary of State for Foreign And Commonwealth Affairs [2014] EWCA Civ 24 (20 January 2014)

Thevarajah v Riordan & Ors [2014] EWCA Civ 15 (16 January 2014)

High Court (Queen’s Bench Division)

Vidal -Hall & Ors v Google Inc [2014] EWHC 13 (QB) (16 January 2014)

Sardar v NHS Commissioning Board [2014] EWHC 38 (QB) (16 January 2014)

High Court (Chancery Division)

Dinsdale Moorland Services Ltd v Evans & Ors [2014] EWHC 2 (Ch) (16 January 2014)

Enasarco v Lehman Brothers Finance SA & Anor [2014] EWHC 34 (Ch) (16 January 2014)

High Court (Family Division)

Practice Guidance (Transparency in the Family Courts) [2014] EWHC B3 (Fam) (16 January 2014)

H v W [2013] EWHC 4105 (Fam) (20 December 2013)

High Court (Administrative Court)

Lumsdon & Ors, R (On the Application Of) v Legal Services Board [2014] EWHC 28 (Admin) (20 January 2014)

Holywell Property (St Albans) Ltd v Dacorum Borough Council & Anor [2014] EWHC 32 (Admin) (16 January 2014)

Gaviria -Manrique v The Secretary of State for the Home Department [2014] EWHC 33 (Admin) (16 January 2014)

High Court (Commercial Court)

Unite the Union v Liverpool Victoria Banking Services Ltd & Ors [2014] EWHC 19 (Comm) (20 January 2014)

Source: www.bailii.org

John Mander Pension Scheme Trustees Ltd v Revenue and Customs Comrs – WLR Daily

Posted January 21st, 2014 in appeals, income tax, law reports, pensions, taxation by sally

John Mander Pension Scheme Trustees Ltd v Revenue and Customs Comrs [2013] EWCA Civ 1683; [2014] WLR (D) 12

‘Where the revenue gave notice of its withdrawal of approval of a pension scheme under section 591B(1) of the Income and Corporation Taxes Act 1988, the date for the purposes of section 591C(1) when the charge to tax arose in respect of that scheme was the date when approval of the scheme was withdrawn and not the date from which approval ceased to continue.’

WLR Daily, 19th December 2013

Source: www.iclr.co.uk

In re LC (Children)(Reunite International Child Abduction Centre intervening) – WLR Daily

Posted January 21st, 2014 in appeals, child abduction, EC law, families, law reports, residence orders, Supreme Court by sally

In re LC (Children)(Reunite International Child Abduction Centre intervening) [2014] UKSC 1; [2014] WLR (D) 11

‘In determining whether an adolescent child had achieved a sufficient degree of integration into a social and family environment in a country in which she was living, so as to be habitually resident there, a relevant factor was her state of mind during that residence.’

WLR Daily, 15th January 2014

Source: www.iclr.co.uk

Secretary of State for the Home Department v MG – WLR Daily

Posted January 20th, 2014 in child cruelty, EC law, freedom of movement, immigration, imprisonment, interpretation, law reports by sally

Secretary of State for the Home Department v MG (Case C-400/12); [2014] WLR (D) 4

‘The ten-year period of residence in article 28(3)(a) of Parliament and Council Directive 2004/38/EC of 29 April 2004 on the right of citizens of the Union and their family members to move and reside freely within the territory of the member states (OJ 2004 L158, p 77) had to be continuous and calculated by counting back from the date of the decision ordering the expulsion of the person concerned. A period of imprisonment was, in principle, capable both of interrupting the continuity of the period of residence for the purposes of that provision and of affecting the decision regarding the grant of the enhanced protection provided for thereunder, even where the person concerned resided in the host member state for the ten years prior to imprisonment. However, the fact that that person resided in the host member state for the ten years prior to imprisonment could be taken into consideration as part of the overall assessment required in order to determine whether the integrating links previously forged with the host member state had been broken.’

WLR Daily, 16th January 2014

Source: www.iclr.co.uk

In re E (A Child) – WLR Daily

Posted January 20th, 2014 in care orders, children, EC law, human rights, jurisdiction, law reports, reporting restrictions by sally

In re E (A Child) [2014] EWHC 6 (Fam); [2014] WLR (D) 10

‘In any care or other public law case with a European dimension good practice would now require the court to set out explicitly the basis upon which it had either accepted or rejected jurisdiction and to identify the precise basis upon which it had proceeded. Furthermore, in cases involving foreign nationals there had to be transparency and openness as between the English family courts and the consular and other authorities of the relevant foreign state.’

WLR Daily, 14th January 2014

Source: www.iclr.co.uk

Onuekwere v Secretary of State for the Home Department – WLR Daily

Posted January 20th, 2014 in appeals, citizenship, EC law, freedom of movement, immigration, imprisonment, interpretation, law reports, married persons by sally

Onuekwere v Secretary of State for the Home Department (Case C-378/12); [2014] WLR (D) 7

‘Under article 16(2) of Parliament and Council Directive 2004/38/EC of 29 April 2004 on the right of citizens of the Union and their family members to move and reside freely within the territory of the member states, periods of imprisonment in the host member state of a third-country national, who was a family member of a Union citizen who had acquired the right of permanent residence in that member state during those periods, could not be taken into consideration in the context of the acquisition by that national of the right of permanent residence for the purposes of that provision. The continuity of residence was interrupted by periods of imprisonment in the host member state of a third country national who was a family member of a Union citizen who had acquired the right of permanent residence in that member state during those periods for the purposes of article 16(2) and (3).’

WLR Daily, 16th January 2014

Source: www.iclr.co.uk

Reyes v Migrationsverket – WLR Daily

Posted January 20th, 2014 in EC law, families, freedom of movement, law reports by sally

Reyes v Migrationsverket (Case C-423/12); [2014] WLR (D) 6

‘Under article 2(2)(c) of Parliament and Council Directive 2004/38/EC of 29 April 2004 on the right of citizens of the Union and their family members to move and reside freely within the territory of the member states (OJ 2004 L158, p 77), a member state could not require a direct descendant who was 21 years old or older to have tried unsuccessfully to obtain employment or to obtain subsistence support from the authorities of his country of origin and/or otherwise to support himself in order to be regarded as dependent and thus come within the definition of a “family member”. The fact that a relative—due to personal circumstances such as age, education and health—was deemed to be well placed to obtain employment and in addition intended to start work in the member state did not affect the interpretation of “dependent”.’

WLR Daily, 16th January 2014

Source: www.iclr.co.uk

Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH – WLR Daily

Posted January 20th, 2014 in agency, EC law, law reports, taxation, VAT by sally

Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH (Case C-300/12); [2014] WLR (D) 8

‘Under the provisions of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the member states relating to turnover taxes—common system of value added tax: uniform basis of assessment, the principles laid down by the Court of Justice in Elida Gibbs v Customs and Excise Comrs (Case C-317/94) [1997] QB 499 concerning the determination of the taxable amount of the VAT did not apply when a travel agent, acting as an intermediary, granted to the final consumer, on the travel agent’s own initiative and at his own expense, a price reduction on the principal service provided by the tour operator.’

WLR Daily, 16th January 2014

Source: www.iclr.co.uk

Schmid v Hertel – WLR Daily

Posted January 20th, 2014 in assets recovery, EC law, insolvency, jurisdiction, law reports by sally

Schmid v Hertel (Case C-328/12); [2014] WLR (D) 5

‘Under article 3(1) of Council Regulation (EC) No 1346/2000 of 29 May 2000 on insolvency proceedings, the courts of the member state within the territory of which insolvency proceedings had been opened had jurisdiction to hear and determine an action to set a transaction aside by virtue of insolvency that was brought against a person whose place of residence was not within the territory of a member state.’

WLR Daily, 16th January 2014

Source: www.iclr.co.uk

Dar Al Arkan Real Estate Development Co and another v Majid Al-Sayed Bader Hashim Al Refai and others – WLR Daily

Posted January 20th, 2014 in civil procedure rules, company directors, contempt of court, jurisdiction, law reports, Saudi Arabia, service out of jurisdiction by sally

Dar Al Arkan Real Estate Development Co and another v Majid Al-Sayed Bader Hashim Al Refai and others [2013] EWHC 4112 (QB); [2013] WLR (D) 9

‘CPR r 81.4(3), which gave the court power to order that a company director or officer be imprisoned for a company’s contempt, applied to a director who was outside the jurisdiction.’

WLR Daily, 20th December 2013

Source: www.iclr.co.uk

In the matter of LC (Children); In the matter of LC (Children) (No 2) – Supreme Court

Posted January 17th, 2014 in child abduction, children, EC law, families, law reports, residence orders by sally

In the matter of LC (Children)In the matter of LC (Children) (No 2) [2014] UKSC 1

Supreme Court, 15th January 2014

Source: www.youtube.com/user/UKSupremeCourt

Association de médiation sociale v Union locale des syndicats CGT (Union départementale CGT des Bouches-du-Rhône and another intervening) – WLR Daily

Posted January 17th, 2014 in EC law, elections, law reports, trade unions by sally

Association de médiation sociale v Union locale des syndicats CGT (Union départementale CGT des Bouches-du-Rhône and another intervening) (Case C-176/12); [2014] WLR (D) 2

‘Article 27 of the Charter of Fundamental Rights of the European Union, by itself or in conjunction with the provisions of Parliament and Council Directive 2002/14/EC, could not be invoked in a dispute between individuals in order to disapply national provision.’

WLR Daily, 15th January 2014

Source: www.iclr.co.uk

European Commission v Portuguese Republic (Czech Republic and others intervening) – WLR Daily

Posted January 17th, 2014 in EC law, jurisdiction, law reports, penalties by sally

European Commission v Portuguese Republic (Czech Republic and others intervening) (Case C-292/11 P); [2014] WLR (D) 3

‘In the case where, in the context of verification of compliance with a judgment delivered by the Court of Justice pursuant to article 260FEU of the FEU Treaty, a difference arose between the European Commission and the member state concerned as to whether national legislation or a national practice which the Court of Justice had not examined beforehand was appropriate for ensuring compliance with that judgment, the commission could not, by adopting a decision, resolve such a difference itself and draw from this the necessary inferences for the calculation of the penalty payment.’

WLR Daily, 15th January 2014

Source: www.iclr.co.uk

Regina v Robinson-Pierre [2013] EWCA Crim 2396 – WLR Daily

Posted January 16th, 2014 in appeals, dogs, law reports, strict liability by sally

Regina v Robinson-Pierre [2013] EWCA Crim 2396; [2013] WLR (D) 517

‘An offence of allowing a dog to be dangerously out of control in a public place, contrary to section 3(1) of the Dangerous Dogs Act 1991, was a strict liability offence but nevertheless required proof by the prosecution of an act or omission on the part of the defendant (with or without fault) that to some (more than minimal) degree caused or permitted that prohibited state of affairs to come about.’

WLR Daily, 20th December 2014

Source: www.iclr.co.uk