Results: 95

• R v Goodwin (Mark)

  07 Dec 2005 [2005] EWCA Crim 3184; [2006] 1 WLR 546; [2006] 2 All ER 519; [2006] 2 All ER (Comm) 281; [2006] 1 Lloyd's Rep 432; [2006] 1 Cr App R 354, CA

  06 Mar 2006 (pet dis) [2006] 1 WLR 780, HL(E)

  Subsequent considerations : 1 neutral; 1 negative; most recently considered: 2020. Subsequent citations: 19.
  SHIPPING — Collision — Water ski-ing
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  Case index catchwords

  SHIPPING — Collision — Water ski-ing — Jet skier in collision with stationary jet ski — Whether jet ski “vessel used in navigation” — Whether “sea-going” — Whether “ship” within Merchant Shipping Acts — Whether jet skier “master” of jet ski — Merchant Shipping Act 1995, ss 58(2)(b), 313(1) — Merchant Shipping Act 1970 (Unregistered Ships) Regulations 1991, reg 4

  3 Case(s) considered

  4 Words & Phrases considered

  1 EU Enactment considered

  1 Statute considered

  1 Statutory Instrument considered
• Van Horn v Cinnamond

  09 Oct 1997 (Case C-163/95); (Case C-221/95); EU:C:1997:47; EU:C:1997:472; [1998] QB 214; [1998] 2 WLR 104; [1997] ECR I-5451, ECJ

  Subsequent considerations : 1 positive. Subsequent citations: 6.
  PRACTICE — Stay of proceedings — Jurisdiction under European Convention
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  PRACTICE — Stay of proceedings — Jurisdiction under European Convention — Proceedings instituted in two contracting states — First proceedings commenced before entry into force of Brussels Convention in both states — Second proceedings commenced after that date — Whether court second seised to stay proceedings or decline jurisdiction — Convention on Jurisdiction and the Enforcement of Judgments in Civil and Commercial Matters 1968 (as amended), art. 21 — Convention of 26 May 1989 on the accession of Spain and Portugal (O.J. 1989 L. 285, p. 1), art. 29(1)

  1 Case considered

  2 EU Enactments considered

• R v Customs and Excise Comrs, Ex parte EMU Tabac Sàrl (EMU Tabac Sárl, Ex parte)

  02 Apr 1998 (Case C-296/95); [1998] QB 791; [1998] 3 WLR 298; EU:C:1998:152, ECJ

  Subsequent citations: 5.
  REVENUE — Customs and Excise — Duty chargeable

  EUROPEAN UNION — Council Directive 92/12/EEC of 25 February 1992 on the general arrangementsfor products subject to excise duty and on the holding, movement andmonitoring of such products — Member State in which duty is payable -Purchase through an agent
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  REVENUE — Customs and Excise — Duty chargeable — Tobacco products ordered by United Kingdom residents for private use — Products purchased in Luxembourg and imported into United Kingdom by agent on behalf of individuals — Whether chargeable to United Kingdom excise duty — Council Directive (92/12/EEC) (as amended), arts 6, 8

  EUROPEAN UNION — Council Directive 92/12/EEC of 25 February 1992 on the general arrangementsfor products subject to excise duty and on the holding, movement andmonitoring of such products — Member State in which duty is payable -Purchase through an agent

  1 EU Enactment considered
• Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2

  17 Jul 1997 (Case C-28/95); [1998] QB 182; [1998] 2 WLR 27; EU:C:1997:369, ECJ

  Subsequent considerations : 1 positive. Subsequent citations: 42.
  COMPANY — Shares — Taxation

  EUROPEAN COURT OF JUSTICE — Reference to — Jurisdiction

  EUROPEAN UNION — Article 177 — Jurisdiction of the Court
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  Case index catchwords

  COMPANY — Shares — Taxation — Deferment of tax on merger by exchange of shares — Refusal of tax benefit where avoidance of tax principal objective — Determination of whether relevant exchange of shares and whether presumption of tax avoidance applying — Council Directive (90/434/EEC), arts 2(d), 11(1)(a)

  EUROPEAN COURT OF JUSTICE — Reference to — Jurisdiction — Community Directive relating to merger of companies from different member states — Member state enacting legislation to apply principles of Directive to domestic transactions — Question on interpretation arising in domestic context — Whether jurisdiction to give preliminary ruling on interpretation of Directive — EC Treaty, art 177

  EUROPEAN UNION — Article 177 — Jurisdiction of the Court — National legislation adopting Community provisions — Transposition — Directive 90/434/EEC — Merger by exchange of shares — Tax evasion or avoidance

  2 Case(s) considered

  2 EU Enactments considered
• R v Goodwin (Fischer v Finanzamt Donaueschingen)

  28 May 1998 (Case C-3/97); EU:C:1998:263; [1998] QB 883; [1998] 3 WLR 565, ECJ

  11 Jun 1998 (Case C-283/95); EU:C:1998:276; [1998] QB 883; [1998] 3 WLR 565; [1998] All ER (EC) 567; [1998] STC 708, ECJ

  Subsequent considerations : 1 positive. Subsequent citations: 22.
  REVENUE — Value added tax — Supply of goods or services

  EUROPEAN UNION — Tax provisions — Harmonisation of laws

  EUROPEAN UNION — Tax provisions — Sixth VAT Directive
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  Case index catchwords

  REVENUE — Value added tax — Supply of goods or services — Unlawful transactions — Whether VAT payable on supply of counterfeit perfume products — Whether unlawful games of chance within scope of Community Directive — Whether exemption restricted to lawful games of chance — Council Directive (77/388/EEC), arts 2, 13(B)(f)

  EUROPEAN UNION — Tax provisions — Harmonisation of laws — Turnover taxes — Common system ofvalue added tax — Sixth Directive — Scope — Supply of counterfeit perfumeproducts

  EUROPEAN UNION — Tax provisions — Sixth VAT Directive — Application to the organisation of unlawful games of chance — Determination of the taxable amount

  1 Case considered

  1 EU Enactment considered
• Jameson v Central Electricity Generating Board

  13 Feb 1997 (Babcock Energy Ltd (Third Party)) [1998] QB 323; [1997] 3 WLR 151; [1997] 4 All ER 38; [1997] PIQR Q89; The Times, 25 February 1997, CA (Nourse and Auld LJJ and Sir Patrick Russell)

  16 Dec 1998 [2000] 1 AC 455; [1999] 2 WLR 141; [1999] 1 All ER 193; [1999] 1 Lloyd's Rep 573; [1999] PIQR Q81; The Times, 17 December 1998, HL(E) (Lord Browne-Wilkinson, Lord Lloyd of Berwick, Lord Hoffmann, Lord Hope of Craighead and Lord Clyde)

  Subsequent considerations : 3 negative. Subsequent citations: 42.
  TORT — Joint tortfeasors — Concurrent tortfeasors
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  TORT — Joint tortfeasors — Concurrent tortfeasors — Contribution — Plaintiff agreeing “full and final” settlement of personal injury claim against one tortfeasor — Settlement less than full value of claim — Plaintiff's widow bringing dependency claim against concurrent tortfeasor — Whether settlement satisfying claim against concurrent tortfeasor — Whether bar to dependency claim — Whether concurrent tortfeasor entitled to seek contribution — Fatal Accidents Act 1976 (c. 30), s. 1(1) (as substituted by Administration of Justice Act 1982 (c. 53), s. 3(1)) — Civil Liability (Contribution) Act 1978 (c. 47), ss. 1, 7

  TORT — Joint tortfeasors — Concurrent tortfeasors — Contribution — Plaintiff agreeing “full and final” settlement of personal injury claim against one tortfeasor — Settlement less than full value of claim — Plaintiff's widow bringing dependency claim against concurrent tortfeasor — Whether settlement satisfying claim against concurrent tortfeasor — Whether bar to dependency claim — Fatal Accidents Act 1976 (c. 30), s. 1(1) (as substituted by Administration of Justice Act 1982 (c. 53), s. 3(1))

  2 Case(s) considered

  1 Words & Phrases considered

  2 Statutes considered

• R v Investors Compensation Scheme Ltd, Ex parte Taylor (Taylor, Ex parte)

  04 Dec 1997 [1998] QB 963; [1998] 3 WLR 36; [1998] 1 All ER 711, CA

  FINANCIAL SERVICES — Compensation — Statutory scheme
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  FINANCIAL SERVICES — Compensation — Statutory scheme — Investment made before scheme coming into effect misappropriated by broker — Applicant ignorant of misappropriation reinvesting after establishment of scheme — Whether claim for compensation based on civil liability incurred after scheme came into force — Whether compensation payable — Financial Services Act 1986, s 54 — Financial Services (Compensation of Investors) Rules 1990, r 102(3)

  1 Statute considered

  1 Statutory Instrument considered
• Crédit Suisse Fides Trust SA v Cuoghi

  11 Jun 1997 [1998] QB 818; [1997] 3 WLR 871; [1997] 3 All ER 673, CA

  23 Feb 1998 (pet dis) [1998] 1 WLR 474, HL(E)

  Subsequent considerations : 1 positive; 6 neutral. Subsequent citations: 65.
  INJUNCTION — Mareva injunction — Jurisdiction
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  Case index catchwords

  INJUNCTION — Mareva injunction — Jurisdiction — Civil proceedings in foreign state against defendant resident and domiciled in England — Plaintiff seeking worldwide injunction and disclosure order in support of foreign proceedings — Whether jurisdiction to grant relief — Whether appropriate — Whether defendant entitled to claim privilege against self-incrimination — Civil Jurisdiction and Judgments Act 1982, s 25 (as amended by Civil Jurisdiction and Judgments Act 1991, s 3, Sch 2, para 12)

  2 Case(s) considered
• R v Lord Chancellor, Ex parte Witham (Witham, Ex parte)

  07 Mar 1997 [1998] QB 575; [1998] 2 WLR 849; [1997] 2 All ER 779, DC

  Subsequent considerations : 1 positive; 2 neutral; 2 negative. Subsequent citations: 118.
  STATUTORY INSTRUMENT — Validity — Whether ultra vires
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  STATUTORY INSTRUMENT — Validity — Whether ultra vires — Lord Chancellor by Order repealing provisions giving poor litigants exemption from or reduction of Supreme Court fees — Applicant on income support unable to afford fees — Whether constitutional right of access to court — Whether removal of exemption from fees denial of access to court — Whether unlawful — Supreme Court Act 1981, s 130 — Supreme Court Fees (Amendment) Order 1996, art 3

  2 Case(s) considered

  1 Statute considered

  1 Statutory Instrument considered
• R v Secretary of State for the Home Department, Ex parte Robinson (Robinson, Ex parte)

  11 Jul 1997 [1998] QB 929; [1997] 3 WLR 1162; [1997] 4 All ER 210, CA

  Subsequent considerations : 1 positive; 2 neutral. Subsequent citations: 131.
  IMMIGRATION — Refusal of entry — Application for asylum
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  Case index catchwords

  IMMIGRATION — Refusal of entry — Application for asylum — Dismissal of special appeal against refusal by special adjudicator on ground that safe haven available in home state — Whether jurisdiction to consider availability of internal flight alternative — Whether reasonable to expect applicant to relocate to safe area — Whether appellate tribunal required to consider points not raised in grounds of appeal — Asylum and Immigration Appeals Act 1993, s 8(1) — Convention and Protocol relating to the Status of Refugees (1951) and (1967), art 1A(2)

  1 Statute considered

  1 International Agreement considered