Latest Cases

Capital gains tax – Disposal of assets. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) to the effect that a disposal of cash by the taxpayers of two loan notes did not bring into charge an accrued capital gain. The tribunal decided that the effect of the conversion of those loan notes fell to be treated as one conversion to which s 116(1) of the Taxation of Chargeable Gains Act 1992 applied so that on the conversion of the successor notes, the frozen gain was realised under s 116(10) of that Act. 

Arbitration – Award. The Family Division following an application by the husband, held that an arbitration award be made an order of the court following the parties' family financial dispute resolution under the family law arbitration scheme. 

Human rights – Right to liberty and security. The Administrative Court dismissed the claimant's application for damages for unlawful detention, following the decision of the Court of Appeal, Criminal Division, that his sentence of imprisonment for public protection had been beyond the judge's powers. Although the judge had made a mistake about her sentencing powers, the claimant's detention under her order had been lawful and not arbitrary. Further, he had been provided a reasonable opportunity to demonstrate rehabilitation. 

Criminal evidence – Hearsay. The Court of Appeal, Criminal Division, held that the judge had not erred in having exercised her discretion, pursuant to s 126 of the Criminal Justice Act 2003, to exclude the hearsay confession of a deceased man. In the circumstances, the case for exclusion had been overwhelming. The defendant's convictions for two counts of rape, two counts of robbery and one count of indecent assault, were, accordingly, safe. 

Immigration – Judicial review – Application for permission. Court of Session: In one of the first applications for permission to proceed with a petition for judicial review under the new Rules in Chapter 58 of the Rules of the Court of Session, in which a Nigerian citizen challenged the Home Secretary's decision to curtail his leave to remain for breach of one of its conditions, the court made observations on the test for permission and held that the petitioner had demonstrated a case with a real prospect of success and granted permission. 

Creditor – Partnership. The Chancery Division dismissed appeals made by Z against orders made by a district judge in the course of his attempts to challenge an individual voluntary agreement made in relation to K, against whom he had commenced proceedings. The district judge had not erred in her findings or proceeded on an incorrect basis. 

Variation of trusts – Power of appointment. The Chancery Division gave its reasons for allowing an application to vary three trusts. The object of the variation was to eliminate the need for the involvement of non-parties to the proceedings in discussions about the future of the trust. The court held that, in the circumstances, it was perfectly proper for the trustees to effect the partial releases. No fraud on a power was involved. 

Legal aid – Legal fees. The Queen's Bench Division held that the claimant was entitled to recover payment on account made to the defendant solicitors firm in accordance with Legal Services Commission v Loomba and s 3(1) of the Access to Justice Act 1999. 

Professional misconduct – Disciplinary proceedings. The Administrative Court dismissed the appellant's appeal against the decisions of the Conduct and Competence Committee Panel (the panel) of the respondent Health and Care Professions Council, that her fitness to practise as a social worker was impaired by reason of her misconduct, and making a striking off order, removing her name from the register. The panel's factual findings with respect to two allegations had been supported by evidence and its decision on sanction had been lawful. 

Value added tax – Supply of goods and services. The Upper Tribunal (Tax and Chancery Chamber) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) to the effect that Vodafone Group Services Ltd could amend a previous claim for repayment of overpaid output tax, in respect of which an appeal was pending, so that it encompassed subsequent claims on different grounds, limited to the same amount as the previous claim. The tribunal held that, in the present case, the later claims had not been subsumed within the previous claim, as claimed by Vodafone.