Results: 418

• R v Mullen

  04 Feb 1999 [2000] QB 520; [1999] 3 WLR 777; [1999] 2 Cr App R 143, CA

  19 Mar 2004 [2004] EWCA Crim 602; [2004] 2 Cr App R 290, CA

  Subsequent considerations : 5 positive; 3 neutral. Subsequent citations: 87.
  CRIME — Court of Appeal (Criminal Division) — Jurisdiction

  CRIME — Evidence — Video recording
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  CRIME — Court of Appeal (Criminal Division) — Jurisdiction — Abuse of process — Defendant deported from Zimbabwe to England — Collusion alleged between security services to bypass extradition formalities — Whether conduct of prosecuting authorities to be taken into account — Whether prosecution abuse of process — Whether conviction unsafe — Criminal Appeal Act 1968 (as amended by Criminal Appeal Act 1995 s 2), s 2(1)(a)

  CRIME — Evidence — Video recording — Child witness — Evidence-in-chief of complainant and supporting witness on video recording — Request by jury for replaying of video after retirement — Judge failing to establish at outset reason for jury's request — Whether defect in procedure affecting safety of conviction — Whether discretion to permit replaying of video evidence limited to complainant's evidence — Whether members of public to be excluded during playing or replaying of evidence

  4 Case(s) considered

  1 Statute considered
• Imperial Chemical Industries Plc v Colmer

  13 Dec 1991 [1992] STC 51; (1991) 72 TC 1, Ch D (Millett J)

  15 Jul 1993 [1993] 4 All ER 705; [1993] STC 710; (1991) 72 TC 1, CA

  14 Mar 1995 [1996] 1 WLR 469; [1996] 2 All ER 23; [1996] STC 352; (1991) 72 TC 1; [1997] 3 CMLR 1204, HL(E)

  16 Jul 1998 (Case C-264/96); EU:C:1998:370; [1999] 1 WLR 108; [1998] All ER (EC) 585; [1998] STC 874; [1998] 3 CMLR 293; [1998] ECR I-4695, ECJ

  Subsequent considerations : 1 positive; 1 neutral. Subsequent citations: 101.
  EUROPEAN COURT OF JUSTICE — Reference to — Whether necessary

  REVENUE — Corporation tax — Group relief

  EUROPEAN UNION — Right of establishment — Corporation tax
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  EUROPEAN COURT OF JUSTICE — Reference to — Whether necessary — Corporation tax — Consortium group relief — Subsidiary companies not all resident in United Kingdom — Whether domestic legislation in conflict with Community law — EEC Treaty, arts 52, 58

  REVENUE — Corporation tax — Group relief — Consortium relief — Company's business consisting of holding shares in subsidiary companies — Subsidiary companies not all resident in United Kingdom — Whether company “holding company” — Income and Corporation Taxes Act 1970, s 258(5)(b)(7)

  REVENUE — Corporation tax — Group relief — Loss incurred by subsidiary trading company of consortium holding company — Tax relief under national legislation — Relief only where holding company's business consisting wholly or mainly in holding shares in subsidiaries resident in member state — Whether restriction on freedom of establishment contrary to Community law — National court's obligations where holding company's business consisting wholly or mainly in holding shares in subsidiaries resident outside Community — Income and Corporation Taxes Act 1970, s 258 — EC Treaty, arts 5, 52

  EUROPEAN UNION — Right of establishment — Corporation tax — Surrender by one company to another company in the same group of tax relief on trading losses — Residence requirement imposed on group companies — Discrimination according to the place of the corporate seat- Obligations of the national court

  4 Case(s) considered

  1 Words & Phrases considered

  2 EU Enactments considered

  2 Statutes considered
• Card Protection Plan Ltd v Customs and Excise Comrs

  25 Feb 1999 (Case C-349/96); EU:C:1999:93; [1999] 2 AC 601; [1999] 3 WLR 203; [1999] All ER (EC) 339; [1999] STC 270; [1999] ECR I-973, ECJ

  Subsequent considerations : 13 positive; 14 neutral; 1 negative. Subsequent citations: 153.
  REVENUE — Value added tax — Exemptions

  EUROPEAN UNION — Sixth VAT Directive — Package of services
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  REVENUE — Value added tax — Exemptions — Business of indemnification of credit card holders on loss of cards — Whether exempt as “insurance transaction” — Whether related card registration service taxable as separate non-exempt supply — Whether permissible to limit insurance exemption to authorised insurers — Value Added Tax Act 1983, s 17, Sch 6, Group 2, item 1 — Council Directive (73/239/EEC) (as amended), annex, point A(18) — Council Directive (77/388/EEC), art 13(B)(a)

  EUROPEAN UNION — Sixth VAT Directive — Package of services — Single service — Concept -Exemptions — Insurance transactions — 'Assistance activities' — Supplies ofservices by insurance intermediaries — Restriction of the insurance exemption totransactions of authorised insurers

  1 Words & Phrases considered

  2 EU Enactments considered

  1 Statute considered
• Safir v Skattemyndigheten i Dalarnas Län

  28 Apr 1998 (Case C-118/96); [1999] QB 451; [1999] 2 WLR 66; [1998] ECR I-1897; EU:C:1998:170, ECJ

  Subsequent considerations : 1 positive; 1 neutral. Subsequent citations: 18.
  EUROPEAN COMMUNITY — Free competition — Services

  EUROPEAN UNION — Freedom to provide services — Free movement of capital
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  EUROPEAN COMMUNITY — Free competition — Services — Taxation of life assurance policies — Insurance companies established in member state taxed on yield on policies — Policyholders with companies established elsewhere taxed on premiums — Policies with companies established elsewhere having relatively onerous tax features — Whether consequential infringement of freedom to provide services — EC Treaty, art 59

  EUROPEAN UNION — Freedom to provide services — Free movement of capital — Taxation of savings in the form of life assurance — Legislation of a Member State establishing different tax regimes according to the place of establishment of the undertaking providing the services

  1 EU Enactment considered
• Van Uden Maritime BV (trading as Van Uden Africa Line) v Kommanditgesellschaft in Firma Deco-Line

  17 Nov 1998 (Case C-391/95); EU:C:1998:543; [1999] QB 1225; [1999] 2 WLR 1181; [1999] 1 All ER (Comm) 385; [1998] ECR I-7091, ECJ

  Subsequent considerations : 5 positive; 2 neutral; most recently considered: 2020. Subsequent citations: 48.
  PRACTICE — Stay of proceedings — Jurisdiction under European Convention

  EUROPEAN UNION — Brussels Convention — Arbitration clause
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  PRACTICE — Stay of proceedings — Jurisdiction under European Convention — Contract containing arbitration clause — Application to court for interim payment of invoices after arbitration proceedings started — Whether court having jurisdiction under Convention — Brussels Convention on Jurisdiction and the Enforcement of Judgments in Civil and Commercial Matters 1968 (as amended), arts 5(1), 24

  EUROPEAN UNION — Brussels Convention — Arbitration clause — Interim payment — Meaning of'provisional measures'

  1 International Agreement considered
• Owners of cargo lately laden on board the ship Tatry v Owners of the ship Maciej Rataj (The Tatry)

  02 Jul 1991 [1991] 2 Lloyd's Rep 458, QBD (Sheen J)

  23 Jul 1992 [1992] 2 Lloyd's Rep 552; [1995] ILPr 114, CA

  06 Dec 1994 (Case C-406/92); EU:C:1994:400; [1999] QB 515; [1999] 2 WLR 181; [1995] All ER(EC) 229; [1995] 1 Lloyd's Rep 302; [1994] ECR I-5439, ECJ

  Subsequent considerations : 8 positive; 8 neutral; most recently considered: 2021. Subsequent citations: 125.
  PRACTICE — Stay of proceedings — Jurisdiction under European Convention

  SHIPPING — Conflict of laws — Forum conveniens
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  PRACTICE — Stay of proceedings — Jurisdiction under European Convention — Lis alibi pendens — Claim for declaration of non-liability in action in Holland — Subsequent action in England for damages — Incomplete identity of parties to two sets of proceedings — Whether proceedings “involving the same cause of action and between the same parties” — Whether court second seised to decline jurisdiction — Relationship between Brussels Convention and specialised conventions — Convention on Jurisdiction and the Enforcement of Judgments in Civil and Commercial Matters 1968 (as amended), arts 21, 22, 57

  SHIPPING — Conflict of laws — Forum conveniens — Damage to goods — Actions brought in Rotterdam and England — Whether proceedings in Rotterdam involving same cause of action as proceedings in England — Whether action to be stayed — Whether Rotterdam more appropriate forum — Whether specialised Convention preventing operation of Convention relating to jurisdiction — Civil Jurisdiction and Judgments Act 1982, Sch 1, arts 21, 22, 57 — Convention on Limitation of Liability for Maritime Claims 1976, art 6A

  1 Case considered

  1 Words & Phrases considered

  1 Statute considered

  2 International Agreements considered
• Turner v Grovit

  28 May 1999 [2000] QB 345; [1999] 3 WLR 794; [1999] ICR 1114; [1999] 3 All ER 616, CA

  13 Dec 2001 [2001] UKHL 65; [2002] 1 WLR 107; [2002] ICR 94; [2002] 1 All ER 960; [2002] 1 All ER (Comm) 320, HL(E)

  27 Apr 2004 (Case C-159/02); EU:C:2004:228; [2005] 1 AC 101; [2004] 3 WLR 1193; [2005] ICR 23; [2004] 2 All ER (Comm) 381; [2004] All ER (EC) 485; [2004] 2 Lloyd's Rep 169, ECJ

  Subsequent considerations : 3 positive; 7 neutral; 2 negative; most recently considered: 2018. Subsequent citations: 142.
  CONFLICT OF LAWS — Jurisdiction under European Convention — Exclusive jurisdiction

  INJUNCTION — Jurisdiction to grant — Restraint of foreign proceedings

  EUROPEAN UNION — Brussels Convention — Proceedings brought in a Contracting State
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  CONFLICT OF LAWS — Jurisdiction under European Convention — Exclusive jurisdiction — Employee commencing proceedings in England against corporate employer for unfair dismissal — Employment tribunal accepting jurisdiction — Proceedings subsequently commenced in Spain against employee by another member of corporate group — Whether English and Spanish proceedings between same parties — Whether employment tribunal first seised of proceedings — Civil Jurisdiction and Judgments Act 1982, Sch 1 (as substituted by Civil Jurisdiction and Judgments Act 1982 (Amendment) Order 1990), art 21

  INJUNCTION — Jurisdiction to grant — Restraint of foreign proceedings — Proceedings brought in Spain against plaintiff in English proceedings — Spanish proceedings having sole purpose of harassing plaintiff — Whether abuse of process of English court — Whether jurisdiction to grant injunction restraining pursuit of Spanish proceedings

  INJUNCTION — Jurisdiction to grant — Restraint of foreign proceedings — Proceedings brought in Spain against plaintiff in English proceedings — Spanish proceedings having sole purpose of harassing plaintiff — Whether abuse of process of English court — Whether jurisdiction to grant injunction restraining pursuit of Spanish proceedings — Whether order inconsistent with Brussels Convention — Civil Jurisdiction and Judgments Act 1982 (c 27), s. 2(1), Sch. 2, art 3(1)

  INJUNCTION — Jurisdiction to grant — Restraint of foreign proceedings — Proceedings brought in European Convention contracting state — Action commenced in another state with aim of frustrating existing proceedings — Whether court of first state competent to grant injunction against commencement or continuation of proceedings in second state — Brussels Convention on Jurisdiction and the Enforcement of Judgments in Civil and Commercial Matters 1968 (as amended), art 28

  EUROPEAN UNION — Brussels Convention — Proceedings brought in a Contracting State — Proceedings brought in another Contracting State by the defendant in the existing proceedings — Defendant acting in bad faith in order to frustrate the existing proceedings — Compatibility with the Brussels Convention of the grant of an injunction preventing the defendant from continuing the action in another Member State

  4 Case(s) considered

  1 Statute considered

  1 International Agreement considered

• First National Bank of Chicago v Customs and Excise Comrs

  14 Jul 1998 (Case C-172/96); [1999] QB 570; [1999] 2 WLR 230; EU:C:1998:354, ECJ

  Subsequent citations: 6.
  REVENUE — Value added tax — Supply of goods or services

  EUROPEAN UNION — Sixth VAT Directive — Scope
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  REVENUE — Value added tax — Supply of goods or services — Taxable amount — Bank making no charge for foreign exchange dealing for customers — Bank's profit from spread between bid and offer prices — Whether foreign exchange transactions supply of services for consideration — What constituting taxable amount — Council Directive (77/388/EEC), arts 2(1), 11(A)(1)(a)

  EUROPEAN UNION — Sixth VAT Directive — Scope — Foreign exchange transactions

  1 EU Enactment considered

• R v Secretary of State for the Environment, Ex parte Standley (National Farmers’ Union, Inteverner) (Standley, Ex parte)

  29 Apr 1999 (Case C-293/97); [1999] QB 1279; [1999] 3 WLR 744; EU:C:1999:215, ECJ

  Subsequent citations: 4.
  PUBLIC HEALTH — Pollution, control of — Agriculture

  EUROPEAN UNION — Directive 91/676/EEC — Protection of waters against pollution caused bynitrates from agricultural sources
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  PUBLIC HEALTH — Pollution, control of — Agriculture — Areas of land draining into waters polluted by nitrates from agricultural sources — Designation as vulnerable zones — Whether designation required under Community Directive if agriculture substantial rather than sole source of pollution — Whether Directive invalid — EC Treaty, art 130r(2) — Council Directive (91/676/EEC), arts 2(j), 3(1), Annex I, para A(1)

  EUROPEAN UNION — Directive 91/676/EEC — Protection of waters against pollution caused bynitrates from agricultural sources — Identification of waters affected bypollution — Designation of vulnerable zones — Criteria — Validity in the light ofthe polluter pays principle, the principle that environmental damage should as apriority be rectified at source, the principle of proportionality and the right toproperty

  2 EU Enactments considered
• Drouot Assurances SA v Consolidated Metallurgical Industries (CMI Industrial Sites)

  19 May 1998 (Case C-351/96); EU:C:1998:242; [1999] QB 497; [1999] 2 WLR 163, ECJ

  Subsequent considerations : 1 positive; 2 neutral. Subsequent citations: 13.
  PRACTICE — Stay of proceedings — Jurisdiction under European Convention

  EUROPEAN UNION — Brussels Convention — Interpretation of Article 21
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  PRACTICE — Stay of proceedings — Jurisdiction under European Convention — Actions concerning contribution to general average — Insurer of vessel's hull party to one action — Vessel's owner party to other action — Whether actions “between the same parties” — Whether court second seised to decline jurisdiction — Convention on Jurisdiction and the Enforcement of Judgments in Civil and Commercial Matters 1968 (as amended), art 21

  EUROPEAN UNION — Brussels Convention — Interpretation of Article 21 — Lis alibi pendens — Definition of 'same parties' — Insurance company and its insured

  1 Case considered

  1 Words & Phrases considered

  1 International Agreement considered