Latest Cases

Insurance – Transfer of long-term insurance business. The Companies Court, in allowing the applicant companies' application for an order sanctioning an insurance business transfer scheme, held that the requirements of s 111 of the Financial Services and Markets Act 2000 had been met and the scheme was fair to all affected policyholders. 

Income tax – Assessment. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the taxpayer's appeal against a decision of the First-tier Tribunal (Tax Chamber)(the FTT) in which the FTT had rejected the taxpayer's challenge to decisions of the Revenue and Customs Commissioners to issue certain notices of determination in respect of contract payments due under the construction industry scheme. The tribunal further decided that, in those circumstances, the FTT had been correct to revoke the taxpayer's gross payment status. 

Capital gains tax – Settlement. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the taxpayer beneficiaries of a family trust against a decision of the First-tier Tribunal (Tax Chamber)(the FTT) to reject the taxpayers' appeals against closure notices by the Revenue and Customs Commissioners containing amendments to the taxpayers' self-assessment tax returns for 2002-03. The tribunal decided that no tax liability had been incurred in respect of the capital distributions at issue as s 90 of the Taxation of Chargeable Gains Act 1992 had not applied to the transfer by virtue of the (unintended) effect of s 90(5)(a) of that Act. 

European Union – Trade marks. The General Court of the European Union dismissed the action by Petco Animal Supplies Stores, Inc., (Petco) against the decision of the Fourth Board of Appeal of the Office for Harmonisation in the Internal Market (Trade Marks and Designs) relating to opposition proceedings between Mr Domingo Gutiérrez Ariza and Petco concerning the application by Petco for registration of the word sign 'PETCO' as a Community trade mark. 

Income tax – Corporation tax. The Chancery Division allowed the claimant company's application for an interim payment in a dispute concerning the recovery of unlawfully levied tax paid in respect of certain dividends under Case V of Schedule D to the Income and Corporation Taxes Act 1988. The Chancery Division held that the claim for an interim payment succeeded, save in relation to certain dividends sourced from a share premium account. 

Immigration – Detention. The Supreme Court in dismissing the appellant's appeal against his conviction for membership of a proscribed organisation held that the judge had been correct in allowing evidence of the appellants Swedish asylum hearing and in dismissing the appellant's case based on Council Directive (EC) 2005/85 (on minimum standards on procedures for granting and withdrawing refugee status). 

Costs – Order for costs. In an earlier judgment, the court had dismissed a claim by the claimant company (the company) and had given judgment for the defendant on its counterclaim. The Commercial Court allowed the defendant's application for a non-party costs order against the managing director and sole shareholder of the company, where he had been in the position to control the proceedings. 

Social security – Disability living allowance. The claimant appealed against the dismissal of his application for judicial review of the defendant Secretary of State's decision to adopt a 20m walking threshold for personal independence payment enhanced rate mobility. The Court of Appeal, Civil Division, in dismissing the appeal, rejected claims that the consultation had not provided a proper opportunity to comment on the threshold and had not given sufficient information to enable intelligent responses. 

Practice – Appeal. The parties had agreed by consent that an appeal against a judge's decision that the respondent was not being deprived of her liberty should be allowed. The Court of Appeal, Civil Division, made a consent order. The judge then reserved the matter to himself and delivered a new judgment, which stated that the Court of Appeal had acted ultra vires in making a consent order without a hearing. The Court of Appeal allowed the appeal on the substantive issue and held that the original court had not acted ultra vires. 

Town and country planning – Permission for development. The claimant sought judicial review of the defendant local planning authority's grant of planning permission to extend a development, including by constructing a testing and evaluation track for performance cars. The Planning Court held that conditions had failed to give effect to the authority's intention to impose controls with respect to the variable character of the noise, but refused to quash the planning permission.