Results: 7964

• 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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  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
• Bauer v Director of Public Prosecutions

  22 Mar 2013 (Liberty intervening) [2013] EWHC 634 (Admin); [2013] 1 WLR 3617; (2013) 177 JP 297; [2013] WLR (D) 121; [2013] ACD 66, DC (Moses LJ, Kenneth Parker J)

  Subsequent considerations : 2 positive; most recently considered: 2022. Subsequent citations: 11.
  CRIME — Aggravated trespass — Disrupting lawful activity
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  CRIME — Aggravated trespass — Disrupting lawful activity — Defendants occupying department store as part of demonstration — Minority of protesters masked and chanting slogans — No evidence of defendants doing any specific act inside store save for participating in demonstration — Whether demonstration act distinct from trespass — Whether defendants guilty of aggravated trespass on joint enterprise basis or as principals — Criminal Justice and Public Order Act 1994, s 68(1)

  2 Case(s) considered

  1 Statute considered

• Deutsche Umwelthilfe eV v Federal Republic of Germany

  18 Jul 2013 (Case C-515/11); EU:C:2013:523; [2013] 1 WLR 3764; [2013] WLR (D) 291, ECJ

  Subsequent citations: 3.
  EUROPEAN UNION — Information — Public access to environmental information

  EUROPEAN UNION — Public access to environmental information — Directive 2003/4/EC
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  EUROPEAN UNION — Information — Public access to environmental information — Environmental association’s request for information obtained by government ministry during process leading to adoption of normative regulation under enabling legislation — Ministry refusing request relying on national law exempting public authorities from requirement to provide environmental information where acting in context of adoption of regulations — European Union provision providing exception to requirement of disclosure for bodies acting in legislative capacity — Whether ministry exempt from public disclosure requirements — Parliament and Council Directive 2003/4/EC, art 2(2)

  EUROPEAN UNION — Public access to environmental information — Directive 2003/4/EC — Power of the Member States to exclude bodies acting in a legislative capacity from the definition of ‘public authority’ under that directive — Limits

  1 Case considered

  1 Words & Phrases considered

  1 EU Enactment considered
• McGraddie v McGraddie

  31 Jul 2013 [2013] UKSC 58; [2013] 1 WLR 2477; [2013] WLR (D) 323; Case details; 2014 SC (UKSC) 12, SC

  28 Jan 2015 (No 2) [2015] UKSC 1; [2015] 1 WLR 560; [2015] 3 All ER 61; [2015] WLR (D) 36; Case details; 2015 SC (UKSC) 45, SC

  Subsequent considerations : 3 positive; 1 neutral; most recently considered: 2022. Subsequent citations: 173.
  PRACTICE — Appeal — Witness action tried by judge alone

  COSTS — Order for costs — Legal expenses insurance

  LEGAL AID — Scotland — Expenses

  EVIDENCE — Credibility and reliability of witnesses — Opinion of judge who heard witnesses

  EXPENSES — Legal aid — Appeal to UK Supreme Court

  EXPENSES — ‘After the event’ insurance premiums — Whether recoverable as expense
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  PRACTICE — Appeal — Witness action tried by judge alone — Findings of fact — Review by appellate court — Principles applicable

  COSTS — Order for costs — Legal expenses insurance — Defenders successfully reclaiming before Inner House of Court of Session — Pursuer obtaining after the event insurance for appeal to Supreme Court — Supreme Court allowing appeal — Pursuer seeking order for expenses — Whether insurance premium recoverable as part of expenses — Act of Sederunt (Rules of the Court of Session 1994) 1994, Sch 2, r 42.10 — Supreme Court Rules 2009, r 46(1) — Supreme Court Practice Direction 13, para 3.1

  LEGAL AID — Scotland — Expenses — Order for expenses — Legally aided defenders successfully reclaiming before Inner House of Court of Session — Pursuer appealing — Defenders granted legal aid to respond to appeal — Supreme Court allowing appeal — Whether pursuer entitled to order for expenses from legal aid fund — Legal Aid (Scotland) Act 1986 (as amended by Legal Aid Act 1988, s 44, Sch 4, para 8), s 19

  EVIDENCE — Credibility and reliability of witnesses — Opinion of judge who heard witnesses — Duty of appellate court

  EXPENSES — Legal aid — Appeal to UK Supreme Court — Unassisted party seeking award of expenses against Scottish Legal Aid Board

  EXPENSES — ‘After the event’ insurance premiums — Whether recoverable as expense — Supreme Court Rules 2009 (SI 2009/1603 (L 17)), r 46

  12 Case(s) considered

  2 Statutes considered

  2 Statutory Instruments 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 (HC) v Secretary of State for Work and Pensions (AIRE Centre intervening)

  06 Dec 2013 [2013] EWHC 3874 (Admin); [2013] CN 1872, QBD (Supperstone J)

  10 Feb 2015 (AIRE Centre intervening) [2015] EWCA Civ 49; [2016] QB 455; [2015] 3 WLR 1867; [2015] WLR (D) 61, CA

  07 Mar 2016 (appn all) [2016] 1 WLR 2352, SC(E)

  15 Nov 2017 [2017] UKSC 73; [2019] AC 845; [2017] 3 WLR 1486; [2018] 2 All ER 1; [2017] WLR (D) 761; Case details, SC(E) (Baroness Hale of Richmond PSC, Lord Wilson, Lord Sumption, Lord Carnwath JJSC, Lord Clarke of Stone-cum-Ebony)

  Subsequent considerations : 1 neutral; most recently considered: 2023. Subsequent citations: 62.
  EUROPEAN UNION — Citizenship — Right to reside
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  EUROPEAN UNION — Citizenship — Right to reside — Third-country national with right of residence in United Kingdom as primary carer of British citizen children — Carer applying for non-contributory welfare benefits — When derivative right of residence arising — Whether status conferring right to social benefits — Children Act 1989 (c 41), s 17(1) — Human Rights Act 1998 (c 42), Sch 1, Pt I, art 14 — Income Support (General) Regulations 1987 (SI 1987/1967), reg 21AA (as inserted by Social Security (Persons from Abroad) Amendment Regulations 2006 (SI 2006/1026), reg 6(3) and amended by Social Security (Habitual Residence) (Amendment) Regulations 2012 (SI 2012/2587), reg 2) — Child Benefit (General) Regulations 2006 (SI 2006/223), reg 23(4) (as amended by Child Benefit and Child Tax Credit (Miscellaneous Amendments) Regulations 2012 (SI 2012/2612), reg 3) — Immigration (European Economic Area) Regulations 2006 (SI 2006/1003), reg 15A (as inserted by Immigration (European Economic Area) (Amendment) Regulations 2012 (SI 2012/1547), reg 3, Sch 1, para 9 and amended by Immigration (European Economic Area) (Amendment) (No 2) Regulations 2012 (SI 2012/2560), reg 2, Sch, para 3) — Allocation of Housing and Homelessness (Eligibility) (England) Regulations 2006 (SI 2006/1294), reg 4(1)(b)(iii)(iv) (as inserted by Allocation of Housing and Homelessness (Eligibility) (England) (Amendment) Regulations 2012 (SI 2012/2588), reg 2(2)) — FEU Treaty, arts 20FEU, 21FEU

  7 Case(s) considered

  1 EU Enactment considered

  2 Statutes considered

  4 Statutory Instruments considered

• Taylor v Chief Constable of Hampshire Police

  09 May 2013 [2013] EWCA Civ 496; [2013] ICR 1150; [2013] PIQR P20; [2013] WLR (D) 171, CA (Elias, Patten LJJ)

  Subsequent citations: 1.
  HEALTH AND SAFETY — Employer’s liability — Personal protective equipment
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  HEALTH AND SAFETY — Employer’s liability — Personal protective equipment — Police officer required to dispose of plants and equipment from cannabis factory — Defendant’s risk assessment considering irritation to skin from contact with plants only risk — Officer supplied with thin latex gloves suffering laceration to thumb opening sealed window — Whether defendant under duty to provide “personal protective equipment” suitable to protect against risk from sharp edges — Whether in breach of duty — Personal Protective Equipment at Work Regulations 1992, reg 4

  1 Case considered

  1 Words & Phrases considered

  1 Statutory Instrument considered
• In re L (Children) (Preliminary Finding: Power to Reverse) (In re L-B (Children) (Care Proceedings: Power to Revise Judgment))

  18 Jul 2012 [2012] EWCA Civ 984; [2013] 1 FLR 209; [2012] WLR (D) 240, CA

  20 Feb 2013 [2013] UKSC 8; [2013] 1 WLR 634; [2013] 2 All ER 294; [2013] 2 FLR 859; [2013] WLR (D) 69; Case details, SC(E)

  Subsequent considerations : 4 positive; 4 neutral; most recently considered: 2022. Subsequent citations: 165.
  PRACTICE — Judgment — Preliminary fact-finding hearing
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  PRACTICE — Judgment — Preliminary fact-finding hearing — Judge giving extempore judgment in preliminary fact-finding hearing in care proceedings — Judge determining father to be sole perpetrator of child’s injuries — Decision recorded in order but order not sealed — Judge giving second judgment reversing earlier conclusion and stating unable to conclude which parent had caused injuries — Judge’s power to revisit decision before order sealed — Whether to be exercised only in exceptional circumstances

  3 Case(s) considered
• Deutsche Bank AG London Branch v Petromena ASA

  14 Oct 2013 [2013] EWHC 3065 (Comm); [2013] CN 1615, QBD (Gloster LJ)

  18 Mar 2015 [2015] EWCA Civ 226; [2015] 1 WLR 4225; [2016] 1 All ER (Comm) 440; [2015] 2 Lloyd's Rep 15; [2015] WLR (D) 133; [2015] CP Rep 27, CA

  23 Jul 2015 (appn dis) [2015] 1 WLR 4932, SC(E)

  Subsequent considerations : 2 positive. Subsequent citations: 38.
  CONFLICT OF LAWS — Jurisdiction under Convention — Contract

  CONFLICT OF LAWS — Jurisdiction under European Convention — Exclusive jurisdiction

  PRACTICE — Acknowledgement of service — Jurisdiction
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  CONFLICT OF LAWS — Jurisdiction under Convention — Contract — Whether claims contractual — Whether “matters relating to a contract” — Whether English court having jurisdiction

  CONFLICT OF LAWS — Jurisdiction under European Convention — Exclusive jurisdiction — Bank holding bonds issued by Norwegian company — Loan agreement having Norwegian exclusive jurisdiction clause — Bank’s London branch offering finance to company but then selling bonds to company’s competitor — Company bringing proceedings in Norway for compensation alleging breach of duty and negligent advice — Whether London place of performance of any contract between parties — Whether dispute connected with legal relationship created by loan agreement — Whether exclusive jurisdiction clause applying — Whether English courts having jurisdiction — Convention on Jurisdiction and the Recognition and Enforcement of Judgments in Civil and Commercial Matters (2007), arts 5, 23

  PRACTICE — Acknowledgement of service — Jurisdiction — Defendant acknowledging service of claimant’s proceedings but disputing English courts’ jurisdiction — Judge dismissing defendant’s application for declaration that English courts having no jurisdiction — Defendant filing second acknowledgement of service and seeking permission to appeal — Whether second acknowledgement of service constituting submission to jurisdiction — Whether defendant thereby entering appearance before English courts — CPRr 11(8) — Convention on Jurisdiction and the Recognition and Enforcement of Judgments in Civil and Commercial Matters (2007), art 24

  3 Case(s) considered

  1 Statutory Instrument considered

  1 International Agreement 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