Latest Cases

Income tax – Penalty. The taxpayer's appeal against penalites imposed on him by the Revenue and Customs Commissioners (HMRC) for the late filing of individual tax returns pursuant to Sch 55 to the Finance Act 2009 was dismissed by the First-tier Tribunal (Tax Chamber)(the FTT). On appeal, the Upper Tribunal (Tax and Chancery Chamber) dismissed the taxpayer's appeal. The tribunal decided that: (i) on the balance of probabilities, notices to file had been sent to the taxpayer in respect of each of the tax years in question; and (ii) the taxpayer's contention that it had been disproportionate to impose those penalties in circumstances where no tax had been due did not amount to a special circumstance for the purposes of para 16 of Sch 55 to that Act.

Fish – Salmon and trout. The defendant Environment Agency (the Agency) was ordered to pay the first claimant £187, 278 in compensation, following an earlier finding that its decisions to impose conditions on his licence to fish for salmon in the river Severn using a putcher rank, limiting his permitted catch, were each unlawful in the absence of compensation, by reason of their interference with his right to property under art 1 of the First Protocol to the European Convention on Human Rights. The Administrative Court further refused the second claimant permission to proceed with his separate claim against the Agency, holding that, while he was entitled to put forward a claim as a joint holder of the property right infringed, the Agency could not justly be required to pay twice over and the claimants could not both claim the whole loss.

Conflict of laws – Jurisdiction. The claimant's application for a declaration that, among other things, the courts of England and Wales had no power under the Civil Jurisdiction and Judgments Act 1982 to determine any of the causes in issue failed. Among other things, the court held that an anchor claim issued after the relevant claim was capable of conferring judgment, provided that the other requirements of the anchor provisions were satisfied.

Insolvency – Petition. The applicant company's application for a bankruptcy petition succeeded. The Chancery Division dismissed the opposing creditor's application for a second adjournment to consider an IVA. The court made an order on the petition.

Criminal evidence – Missing evidence. The judge had been right to allow the case to proceed when evidence gathered by the police, relevant to the defendant's defence, had been destroyed by water damage and had been unavailable for the trial. The Court of Appeal, Criminal Division, having set out guidance on situations of missing records, dismissed the defendant's appeal against conviction for indecency with a child.

Town and country planning – Permission for development. The decisions in both cases to grant planning permission were affected by an error of law related to the failure to undertake appropriate assessment. However, the Administrative Court held that the decision would inevitably have been the same in the first case, but that test was not passed in second case and, therefore, in that latter case the defendant Secretary of State's decision to grant planning permission had to be quashed.

Damages – Personal injury. The claimant was entitled to damages of £79,755, as there was little difficulty in concluding that she had established, on the balance of probabilities, that she had been the subject of five further occasions of abuse by the defendant, in addition to two occasions for which he had been convicted of sexual abuse. The Queen's Bench Division awarded £10,000 as aggravated damages, and special damages of £10,530 for therapy and travelling costs.

Contempt of court – Committal. Tommy Robinson was committed to prison for a period of 19 weeks and had to be released once half of that period had been served. The Divisional Court imposed that penalty for his reckless disobedience of an important court order imposed to protect the integrity of a trial and subsequent trials, and of conduct which created a substantial risk of a serious impediment to the integrity of the trial process.

Restraint of trade by agreement – Contract. The claimant company's application for an interim injunction to prevent the defendants working for another company prior to trial failed. The Queen's Bench Division held that the reach of a convenant in the defendants' contracts ought to be taken to be worldwide, and that the evidence did not come close to demonstrating that, at the time when the contracts of employment for the defendants had been entered into, having regard to the contractual provisions as a whole and to the factual matrix to which the contract would reasonably have been expected to apply, the claimant had required the defendants to be shut out entirely from working in the foreign exchange markets, anywhere in the world, for a further period of five months (having served one month on 'garden leave') so as to protect its business interests.

Capital allowances – Claims. The words of para 82(1) of Sch 18 to the Finance Act 1998 were clear and unambiguous: a claim for capital allowances could be made at any time up to whichever was the last of the four dates specified in subparagraphs (a), (b), (c) and (d). Consequently, the Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal by the Revenue and Customs Commissioners against the decision of the First-tier Tribunal (Tax Chamber), taking the view that the FTT had correctly held that as the taxpayer's claims for capital allowances had fallen within para 82(1)(b) of Sch 18, they had been timeously made.