Results: 680

• Test Claimants in the FII Group Litigation v Revenue and Customs Comrs

  12 Dec 2008 [2008] EWHC 2893 (Ch); [2009] STC 254, Ch D (Henderson J)

  23 Feb 2010 [2010] EWCA Civ 103; [2010] STC 1251; [2010] WLR (D) 58, CA

  23 May 2012 [2012] UKSC 19; [2012] 2 AC 337; [2012] 2 WLR 1149; [2012] Bus LR 1033; [2012] 3 All ER 909; [2012] STC 1362; [2012] WLR (D) 161; Case details, SC(E)

  12 Dec 2013 (Case C-362/12); EU:C:2013:834; [2014] AC 1161; [2014] 3 WLR 743; [2014] All ER (EC) 375; [2014] STC 638; [2014] 2 CMLR 33; [2013] WLR (D) 488, ECJ

  23 Jul 2021 [2021] UKSC 31; [2021] 1 WLR 4354; [2022] 1 All ER 751; [2021] STC 1597; [2021] WLR(D) 446, SC(E) (Lord Reed PSC, Lord Hodge DPSC, Lord Briggs, Lord Sales, Lord Hamblen JJSC)

  Subsequent considerations : 6 positive; 2 neutral; 1 negative; most recently considered: 2025. Subsequent citations: 168.
  REVENUE — Corporation tax — Advance corporation tax

  EUROPEAN COMMUNITY — Breach of Community law — Domestic remedy

  RESTITUTION — Quasi-contract — Moneys had and received

  EUROPEAN UNION — Breach of European Union law — Domestic remedy

  REVENUE — Taxpayers paying advance corporation tax in breach of European Union law — Proper approach to calculating amount payable to taxpayers in restitution

  EUROPEAN UNION — Judicial protection — Principle of effectiveness
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  Case index catchwords

  REVENUE — Corporation tax — Advance corporation tax — United Kingdom resident companies entitled to deduct advance corporation tax paid on nationally-sourced dividends when paying dividends to UK shareholders — No entitlement to deduct foreign tax paid on foreign-sourced dividends — Court of Justice of European Communities holding rule withholding tax credit from non-resident shareholders precluded by EC law — Whether further reference to Court of Justice required — Differential treatment of foreign-sourced and nationally-sourced dividends under United Kingdom law — Whether differential treatment precluded by European Community law — EC Treaty, arts 43EC, 56EC, 57EC

  EUROPEAN COMMUNITY — Breach of Community law — Domestic remedy — Claims for recovery of taxes unduly levied — Requirement that domestic law of member state provide effective remedy for recovery of taxes levied contrary to Community law — English law providing resitutionary remedy of recovery of unlawfully exacted taxes — Claimant relying on alternative remedy of recovery of sums paid under mistake of law — Whether Community law requirement extending to alternative remedy so as to preclude statutory curtailment of limitation period if contrary to Community law principles — Finance Act 2004, s 320 — Finance Act 2007, s 107

  RESTITUTION — Quasi-contract — Moneys had and received — Statute levying tax contrary to EU law — Payments of moneys to revenue in accordance with taxing statute — Payments made without prior formal demand by revenue — Taxpayers’ right to recover unlawfully exacted taxes — Whether applicable in absence of demand by revenue — Whether within statutory provision extending limitation period for actions for relief from consequences of mistake — Whether applicable where recovery possible under statutory right for repayment of tax paid by error or mistake — Taxes Management Act 1970 (as amended by Finance Act 1994, s 196, Sch 19, para 8(2)), s 33(1)(2A) — Limitation Act 1980, s 32(1)(c)

  EUROPEAN UNION — Breach of European Union law — Domestic remedy — Claims for recovery of taxes unduly levied — Requirement that domestic law of member state provide effective remedy for recovery of taxes levied contrary to European Union law — English common law restitutionary remedy enabling recovery of unlawfully exacted taxes — Claimants relying on alternative remedy of recovery of sums paid under mistake of law — National statutory provisions curtailing limitation period for applicable remedies without notice and retroactively — Whether European Union principles of effectiveness, legal certainty and protection of legitimate expectations precluding statutory curtailment of limitation period for alternative remedy — Limitation Act 1980, s 32(1)(c) — Finance Act 2004, s 320

  REVENUE — Corporation tax — Advance corporation tax — Different tax treatment of nationally-sourced and foreign-sourced dividends received by UK-resident companies contrary to EU law — Taxpayers entitled to repayment of tax unlawfully levied and tax credits — Revenue making concession that taxpayers entitled to compound interest on restitutionary award — Whether revenue barred from withdrawing concession — Whether and on what basis taxpayers entitled to interest for tax paid prematurely — Whether taxpayers entitled to carry forward unused double taxation relief — Whether revenue enriched by receipt of unlawful tax — Whether amount of repayment reduced if UK companies having foreign parent — Whether EU standstill provision applying after UK altered foreign tax rules — When and to what extent unlawfully charged tax regarded as surrendered — Income and Corporation Taxes Act 1988, ss 231, 240 — FEU Treaty, arts 63, 64

  REVENUE — Taxpayers paying advance corporation tax in breach of European Union law — Proper approach to calculating amount payable to taxpayers in restitution

  REVENUE — Corporation tax — Advance corporation tax — Taxpayers’ claims for restitution of tax levied in breach of EU law — Revenue conceding taxpayers entitled to restitution of unlawfully levied tax with compound interest — Whether revenue barred from withdrawing concession to prejudice of taxpayers — Whether and on what basis taxpayers entitled to interest for tax paid prematurely — Whether taxpayers entitled to restitution in respect of unused double taxation relief credits — Whether revenue enriched by receipt of unlawful tax when paying out shareholder credits — Whether EU standstill provision applying after UK altering foreign tax rules — Appropriate method for calculating award where parent company surrendering surplus tax to subsidiary — Senior Courts Act 1981 (c 54), s 35A — Income and Corporation Taxes Act 1988 (c 1), ss 231, 240 — Access to Justice Act 1999 (c 22), s 54(4) — Finance Act 2019 (c 1), s 85 — FEU Treaty, arts 63, 64

  EUROPEAN UNION — Judicial protection — Principle of effectiveness — Principles of legal certainty and the protection of legitimate expectations — Restitution of sums paid but not due — Remedies — National legislation — Curtailment of the limitation period for the applicable remedies without notice and retroactively

  19 Case(s) considered

  1 EU Enactment considered

  3 Statutes considered

• Coombs v North Dorset NHS Primary Care Trust

  30 Apr 2013 [2013] EWCA Civ 471; [2014] 1 WLR 111; [2013] 4 All ER 429; [2013] PIQR P16; [2013] WLR (D) 158, CA (Rix, Aikens, Black LJJ)

  MENTAL DISORDER — Admission for treatment — Compulsory detention
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  MENTAL DISORDER — Admission for treatment — Compulsory detention — Claimant compulsorily detained in mental hospital — Claimant suffering personal injury whilst in care of defendant National Health Service trusts — Judgment on liability entered against trusts — Scope of damages for care and treatment recoverable in case of involuntarily detained person — Whether statute or public policy prohibiting claimant paying for or contributing to cost of treatment or care — Mental Health Act 1983, Pt II — National Health Service Act 2006, ss 1, 3, 4

  MENTAL DISORDER — Admission for treatment — Compulsory detention — Claimant detained in mental hospital — Whether statutory or public policy prohibiting claimant contributing to cost of treatment or care — Mental Health Act 1983 — National Health Service Act 2006, s 1(3)

  1 Case considered

  2 Statutes considered

• R (A) v Lowestoft Magistrates’ Court

  26 Mar 2013 [2013] EWHC 659 (Admin); [2014] 1 WLR 1489; (2013) 177 JP 377; [2013] EMLR 20; [2013] WLR (D) 177; [2013] Crim LR 763; [2013] ACD 72, DC (Pitchford LJ and Kenneth Parker J)

  CHILDREN — Proceedings concerning — Restrictions on reporting

  HUMAN RIGHTS — Respect for private life — Reporting restrictions
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  Case index catchwords

  CHILDREN — Proceedings concerning — Restrictions on reporting — Claimant convicted of being drunk in public place while having charge of child under age of seven — Justices refusing claimant’s application for order for reporting restrictions — Whether child “concerned in the proceedings … in respect of whom” proceedings taken — Whether justices having jurisdiction to grant application — Licensing Act 1902, s 2(1) (as amended by Statute Law (Repeals) Act 1976, s 1, Sch 1, Pt II, Criminal Justice Act 1982, s 46 and Serious Organised Crime and Police Act 2005, s 174, Sch 17, Pt 2) — Children and Young Persons Act 1933, s 39 (as amended by Children and Young Persons Act 1963, ss 57(1), 64, Sch 5 and Criminal Justice Act 1982, s 46)

  HUMAN RIGHTS — Respect for private life — Reporting restrictions — Claimant councillor convicted of being drunk in public place while having charge of child under age of seven — Claimant applying for order for reporting restrictions in order to prevent identification of child — Justices refusing application — Balance of Convention rights — Whether interference with right to respect for private life justified to protect freedom of expression and to receive and impart information — Whether justices making decision reasonably open to them — Human Rights Act 1998, Sch 1, Pt I, arts 8, 10

  1 Words & Phrases considered

  3 Statutes considered

• R (IM (Nigeria)) v Secretary of State for the Home Department

  05 Dec 2013 [2013] EWCA Civ 1561; [2014] 1 WLR 1870; [2013] WLR (D) 476, CA

  14 Feb 2014 Permission to appeal to Supreme Court refused

  Subsequent citations: 13.
  IMMIGRATION — Removal — Detention pending deportation
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  Case index catchwords

  IMMIGRATION — Removal — Detention pending deportation — Claimant detained in immigration detention centre pending removal from United Kingdom — Claimant on hunger strike and refusing medical treatment — Whether to be released from detention for treatment in hospital — Whether claimant’s continuing detention unlawful — Whether power to detain in hospital — Whether detention in breach of Convention rights — Immigration Act 1971 (as amended by Immigration and Asylum Act 1999, s 140(1)), Sch 2, paras 16(2), 18(1) — Mental Health Act 1983 (as amended by Nationality, Immigration and Asylum Act 2002, s 62(10)(a) and Mental Health Act 2007, ss 1, 5(3), Sch 1, para 11(a)), ss 48, 145 — Human Rights Act 1998, Sch 1, Pt I, arts 2, 3

  2 Case(s) considered

  3 Statutes considered

• R v Clayton

  23 May 2014 [2014] EWCA Crim 1030; [2014] 1 WLR 3994; [2014] 2 Cr App R 296; [2014] WLR (D) 231, CA

  Subsequent citations: 5.
  PLANNING — Enforcement notice — Failure to comply
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  PLANNING — Enforcement notice — Failure to comply — Defendants charged with failure to comply with enforcement notice — Notice valid on face — Information available suggesting factual basis for issue of notice not in existence — Whether prosecution to be stayed as abuse of process — Whether tantamount to challenge to validity of enforcement notice in criminal proceedings — Town and Country Planning Act 1990, s 285(1) (as amended by Planning and Compensation Act 1991, Sch 19, Pt 1)

  2 Case(s) considered

  1 Statute considered

• C v C (Court of Protection: Disclosure) (RC v CC)

  08 May 2013 [2013] EWCOP 1424; [2013] CN 769, Ct of Protection (Judge Cardinal sitting as a High Court judge)

  31 Jan 2014 [2014] EWCOP 131; [2014] 1 WLR 2731; [2014] WLR (D) 43, Ct of Protection (Sir James Munby P)

  Subsequent citations: 5.
  MENTAL DISORDER — Incapable person — Birth mother seeking to re-establish contact with child

  MENTAL DISORDER — Court of Protection — Disclosure
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  Case index catchwords

  MENTAL DISORDER — Incapable person — Birth mother seeking to re-establish contact with child — Whether disclosure of certain documents strictly necessary

  MENTAL DISORDER — Court of Protection — Disclosure — Application by birth mother for contact with adopted incapacitated adult daughter — Judge restricting disclosure to birth mother of documents filed by local authority — Whether disclosure principles applicable in children cases applying — Test to be applied — Whether non-disclosure strictly necessary

  7 Case(s) considered
• Manchester Ship Canal Co Ltd v United Utilities Water plc (Bridgewater Canal Co Ltd v United Utilities Water plc)

  14 Feb 2012 [2012] EWHC 232 (Ch); [2012] Env LR 31, Ch D (Newey J)

  07 Feb 2013 [2013] EWCA Civ 40; [2013] 1 WLR 2570; [2013] 2 All ER 642; [2013] WLR (D) 50; [2013] Env LR 20, CA (Arden, Sullivan, Patten LJJ)

  02 Jul 2014 (Canal & River Trust intervening) [2014] UKSC 40; [2014] 1 WLR 2576; [2014] 4 All ER 40; [2014] 3 EGLR 81; [2014] WLR (D) 291; The Times, 8 July 2014; Case details, SC(E) (Lord Neuberger of Abbotsbury PSC, Lord Clarke of Stone-cum-Ebony, Lord Sumption, Lord Hughes, Lord Toulson JJSC)

  Subsequent considerations : 1 positive; most recently considered: 2024. Subsequent citations: 16.
  WATER — Sewerage — Discharge
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  Case index catchwords

  WATER — Sewerage — Discharge — Implied statutory power to discharge surface water and treated effluent from public sewers into private watercourses without owners’ consent — Sewerage functions transferred to commercial sewerage undertakers — Sewerage undertaker continuing to discharge into private watercourses without owners’ consent — Whether implied power continuing under new statutory regime — Whether authorising discharge from future sewage outfalls or only those in use when Act came into force — Water Act 1989, s 4, Sch 2, para 2 — Water Industry Act 1991, ss 94, 106, 116

  6 Case(s) considered

  2 Statutes considered

• Zarbafi v Zarbafi

  02 Oct 2014 [2014] EWCA Civ 1267; [2014] 1 WLR 4122; [2014] WLR (D) 411, CA

  27 Mar 2015 (appn dis) [2015] 1 WLR 2039, SC(E)

  Subsequent citations: 2.
  PRACTICE — Parties — Mental capacity
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  Case index catchwords

  PRACTICE — Parties — Mental capacity — Claimant acting on her own behalf and as litigation friend for protected party — Whether conflict of interest between claimant and protected party — Whether appropriate for judge to hear summary judgment application without considering whether claimant could properly act as litigation friend for protected party — CPR Pt 21

  1 Case considered

  1 Statutory Instrument considered

• Government of the Republic of South Africa v Dewani (No 2)

  31 Jan 2014 [2014] EWHC 153 (Admin); [2014] 1 WLR 3220; [2014] 3 All ER 266; [2014] WLR (D) 41, DC

  Subsequent citations: 17.
  EXTRADITION — Extradition hearing — "Accused" person
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  Case index catchwords

  EXTRADITION — Extradition hearing — "Accused" person — Requested person currently and likely to remain unfit to plead — Whether accused of offence — Whether extradition request made for purpose of prosecution — Whether extradition unjust or oppressive absent undertaking for persons return if found to be unfit — Extradition Act 2003 (as amended by Police and Justice Act 2006, s 42, Sch 13, para 1(2)(b)), ss 70(4), 91

  2 Words & Phrases considered

  1 Statute considered
• Shergill v Khaira

  17 Jul 2012 [2012] EWCA Civ 983; [2012] PTSR 1697; [2012] WLR (D) 214, CA

  04 Feb 2013 (appn all) [2013] PTSR 377, SC(E)

  20 Dec 2013 (Compromise of action) [2013] EWHC 4162 (Ch); [2014] CN 114, Ch D (Judge Purle QC)

  11 Jun 2014 [2014] UKSC 33; [2015] AC 359; [2014] 3 WLR 1; [2014] PTSR 907; [2014] 3 All ER 243; [2014] WLR (D) 263; Case details, SC(E)

  Subsequent considerations : 3 positive; 4 neutral; most recently considered: 2021. Subsequent citations: 55.
  CHARITY — Trustees — Power to appoint

  CHARITY — Charity proceedings — Compromise of action
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  Case index catchwords

  CHARITY — Trustees — Power to appoint — Temples established under charitable trust to promote beliefs of Sikh religious sect — Dispute as to whether particular individual was spiritual successor having power under trust deed to appoint trustees — Claim for declaration that claimant trustees lawfully appointed by spiritual successor — Whether issue involving determination of religious belief — Whether issue justiciable

  CHARITY — Charity proceedings — Compromise of action — Defendants alleging binding agreement compromising appeal — Whether being agreement reached

  9 Case(s) considered