Latest Cases

Income tax – Earnings from employment. The Supreme Court allowed the appeal by the Revenue and Customs Commissioners concerning schemes used by UBS AG and DB Group Services (UK) Ltd, which were designed to avoid the payment of income tax on bankers' bonuses. The court held that the tax exemption in s 423 of the Income Tax (Earnings and Pensions) Act 2003, did not apply in the present case in respect of the schemes whereby shares were awarded to employees in place of bonuses. The court ruled that, on the true construction of s 423 and in the circumstances of the present case, income tax was payable on the value of the shares on the date of their acquisition. 

Practice – Pre-trial or post-judgment relief. The Queen's Bench Division on a return date in the case of an ex-parte freezing injunction in the context of a divorce agreement held that there had been full and frank disclosure at the ex parte hearing in December but in any event there had been no real risk of dissipation and therefore there were no grounds for making an injunction on new terms. 

Criminal law – Alternative offence. The Divisional Court allowed the appellant's appeal by way of case stated against his convictions for harassment, where he had previously been convicted of racially aggravated harassment against the same victims and arising out of the same facts. The court gave guidance on how to proceed in such circumstances. 

Police – Pension. The Administrative Court allowed the claimant former police officer's application for judicial review of the Police Medical Appeal Board's decision that he was not permanently disabled and so not entitled to an ill health award, under reg B3 of the Police Pension Regulations 1987, SI 1987/257. 

Design – Design right. The Supreme Court affirmed the decision of the Court of Appeal, Civil Division, reversing the judge's decision that the respondent's 'Kiddee Case' infringed the appellant's Community design right, which had become the 'Trunki'. The Court of Appeal had addressed the question of infringement on the correct basis in law and there were no grounds for questioning its decision. 

Immigration – European Economic Area (EEA) national. The Administrative Court referred a question to the Court of Justice of the European Union. It was unclear whether the amendment to the definition of 'EEA citizen' in the Immigration (European Economic Area) Regulations 2006, SI 2006/1003, and the decision that the claimant's wife, who was a Spanish national, could no longer rely on her rights as a European Union citizen under European Parliament and Council Directive (EC) 2004/38, within the United Kingdom following naturalisation as a British citizen, unlawfully restricted the right to free movement, under art 21 of the Treaty on the Functioning of the European Union and the Directive. 

Family proceedings – Orders in family proceedings. The Family Court held that it was in the best interests of an eleven-year-old child, C, to remain in the care of his maternal aunt. It accordingly made a child arrangements order in favour of the aunt, which provided that C would live with her, and which would also confer on the aunt parental responsibility in respect of C for the duration of the order. 

Sentencing – Road traffic offences – Sentence discounting. Sheriff Appeal Court: Refusing an appeal by an appellant who was offered a fixed penalty notice with a £100 fine and 3 penalty points in respect of a speeding offence but was unable to pay, and in proceedings raised in the Justice of the Peace Court pled guilty at the first opportunity and was fined £315, reduced by discount from £460, and received 4 penalty points, with no discount being applied to the penalty points, the court held that penalty points were susceptible to discount in the same way as any other penalty and the consideration of public protection did not justify declining to discount for an early plea of guilty, the Justice therefore erred in considering that public protection provided a valid reason for declining to discount the 4 penalty points, however given the speed at which the appellant was travelling the imposition of 4 penalty points was not excessive or inappropriate so as to represent a miscarriage of justice. 

Family proceedings – Orders in family proceedings. The Family Division, on the wife's application for financial remedy orders, made an order in the terms of the husband's revised offer, namely that the wife would be allowed to remain in the matrimonial home rent free for life and she would receive a lump sum of £2m in respect of her future income needs. 

Adoption – Practice. The Family Division considered two cases, which were heard together as they raised common issues, involving babies born to mothers from Eastern Europe, but relinquished at birth for adoption in the United Kingdom. Among other things, the court considered what jurisdiction the court had to have to make orders facilitating such placements and what factors had to be taken into account when making decisions about relinquished babies, the possible outcomes and the procedures that should be followed.