Keyword
68 decisions turning on statutory construction.
Zaheed Hossen was stopped with his wife, Ms Amina Ahmed, by police at London Stansted airport on 8 August 2020 as they travelled to Turkey. Police retained his mobile telephone and, on examination, found documents relating to…
Mr Masih is a nurse registered since April 2002 who specialises in adult nursing. His case first came before a panel of the Nursing & Midwifery Council's Investigating Committee on 13 November 2018, when no interim order was…
The claimant, a former judge of the anti-terrorism court ("ATC") in Kabul, applied under the Afghan Relocations and Assistance Policy ("ARAP") for relocation to the United Kingdom with his immediate family, the first to eighth…
The claimant, Marie-Claire Di Mambro, objected to a proposed change of use of an agricultural building at Shoots Lane, Sheldon, Devon to a guesthouse. The first interested party, Arthur Airey, had applied on 5 March 2025 to East…
The claimant, Code Students (Nottingham) Limited, applied on 5 December 2023 for permission to develop two blocks of purpose-built student accommodation at 51 Glasshouse Street and 1 Cairns Street in Nottingham city centre ("the…
BOH Investments Ltd was wholly owned by Mr Gary Quillan, who was also its sole director. On 16 January 2017 BOH passed a resolution for voluntary winding up and Andrew Rosler of Ideal Corporate Solutions Limited was appointed…
Hazelmont (Kent) Limited was the registered provider of a children's home. On 8 May 2026 Ofsted made a decision under section 20B of the Care Standards Act to cancel the company's registration to carry on the home, and the Notice…
Ancora Children's Homes Limited operated a children's home first registered with Ofsted in October 2023 to care for children of either gender with emotional and social difficulties and learning disabilities. In late March 2026…
The claimant, Royal Holloway and Bedford New College, is the residuary beneficiary of the estate of Ms Margaret Anne Selby, who died on 20 November 2022 leaving a will dated 12 March 2020. By that will Ms Selby appointed as her…
TE is a young person, aged 19 at the date of the First-tier Tribunal's decision, with complex social, emotional and mental health needs and a longstanding Education Health and Care plan. His mother lives in the London Borough of…
TikTok Inc and TikTok Information Technologies UK Ltd operated a short-form video-sharing platform on which users created, uploaded and viewed content, with a recommender algorithm directing tailored organic and advertising…
His Majesty's senior coroner for Northumberland brought a Part 8 claim against His Majesty's assistant coroner for Northumberland concerning the inquest touching the death of Michael Paul Hargreaves, who was 78 when he died. The…
The claimant, Wayne Truter, a serving prisoner acting in person, was convicted of sexual offences against children in 2014 and given an extended determinate sentence, later reduced on appeal to an 11-year custodial term, and was…
Mr Yitzchok Feiner and his partner were joint claimants for Universal Credit. They had eight children, one of whom, Z, received the middle rate of the care component of disability living allowance. Mr Feiner provided Z's care and…
Property 118 Limited, which operates a large online forum and consultancy service for private landlords, and Cotswold Barristers Limited, the service company associated with a chambers with which it worked in a joint venture…
The claimant, Perseus Ventures Limited, is a British Virgin Islands company owned and directed by Martin Walsh, who conducted the litigation on its behalf having been granted rights of audience by Freedman J in July 2024. The…
The Royal Mint Court Residents' Association ("RMCRA") represents the families and businesses occupying the 100 leasehold properties at St Mary Graces Court, built in 1987 for key workers and lying within the same freehold title…
The claimant, Sex Matters, is a charity whose objects concern human rights as they relate to biological sex. It challenged, by way of judicial review, the 'Interim Guidance – Searching by Transgender officers and employees of the…
The appellant, Lexgreen Services Limited, established a trust in 2005 whose trustees were resident in Jersey. In 2020 HMRC issued Lexgreen with a notice of determination fixing it with liability to inheritance tax in respect of a…
FGF applied for naturalisation as a British citizen in January 2020. The Home Secretary refused his application in February 2022 on good character grounds under section 6(1) of the British Nationality Act 1981, certifying that…
The appellant, anonymised as SKJ in accordance with the practice approved in Adams v Secretary of State for Work and Pensions and Green (CSM), served in the army from 30 August 2010 until 28 January 2021. By a claim form received…
Manaquel Company Ltd is the registered freehold owner of Dorchester Court in Herne Hill, an Art Deco estate of eight blocks containing 96 flats. Following inspections between March and June 2021, the London Borough of Lambeth, as…
KHX, born in June 1974, was received into the care of the Isle of Wight Council in 1976 and, from March 1984 when he was nine, was placed at Richmond Row Children's Home at Brading, a home owned and managed by the Council, where…
On Tower UK Limited, a wholesale infrastructure provider, and AP Wireless II (UK) Limited, a site aggregator, are parties to expired agreements relating to telecommunications mast sites. On Tower served notices under paragraph 33…
The claimant, Daniel's Special Care Limited, is a care provider business based in England supplying domiciliary care to vulnerable service users. It was granted a sponsor licence on 2 December 2021, permitting it to sponsor…
FD is a national of Jamaica who has lived for many years in the United Kingdom. He was made the subject of a deportation order in 2017, which revoked his indefinite leave to remain, and he subsequently made asylum and human…
The appellant, Mr Sohail Tasib, is a Pakistani national who came to the United Kingdom with his family in 1998 aged six and held indefinite leave to remain from June 2006. He married a British citizen, and his parents and…
The appellant, Manaquel Company Limited, is the registered freehold proprietor of Dorchester Court, Herne Hill, an Art Deco estate of eight Grade II-listed blocks containing 96 flats, 73 of which were let on assured shorthold…
Following the unprecedented foot and mouth disease outbreak of 2001, statutory responsibility for control and eradication rested with the Department for Environment Food and Rural Affairs. Cumbria, the epicentre of the epidemic…
The appellant, Mr G B Forbes, was in full-time employment with Bovis Lend Lease and, from 2001, also carried on a boat chartering business. He conducted an initial feasibility study, began with a 37ft power boat and replaced it…
Paul Rackham Limited ("PRL"), a UK company carrying on agriculture and property business, held shares in Waste Recycling Group plc and, advised by Deloitte & Touche, adopted a "Company Derivative Plan" to mitigate corporation tax…
The appellant, G Pratt & Sons, is a family farm partnership which has been in the same family since the 1880s and whose output is 90% liquid milk, the remainder beef, eggs and arable produce. The working buildings are grouped…
Reddleman Properties Ltd ("RPL") was incorporated in August 2000 by Mr Stuart Walker and his wife, who between them owned the whole share capital. In December 2000 it bought commercial premises at 15 Princes Street, Thurso, about…
The appellant, Waring Investments Ltd, was an employer which paid employees and accounted for PAYE and National Insurance to HMRC. It was accordingly required by regulation 73 of the Income Tax (Pay As You Earn) Regulations 2003…
Mr David Sherratt and Mrs Elizabeth Sherratt built a farmhouse at Brickyard Farm, Pincet Lane, North Kilworth, Lutterworth, adjacent to farm buildings, under an outline planning permission dated 5 December 2006 for the erection…
Dransfield Novelty Company Limited supplied electronic lottery terminals to small non-profit members' clubs, societies and miners' welfare institutes. Each machine held virtual stacks of lottery tickets pre-ordered at random…
Guarantee Protection Insurance Limited is a specialist insurer, around half of whose business consists of providing domestic insurance backed guarantees (IBGs) to customers of contractors, including double-glazing firms, so that…
Aspinalls Club Limited holds gaming licences to operate casinos in the United Kingdom. Since September 2007, following the removal of restrictions by the Gambling Act 2005, it has run Premium Player Programmes designed to…
Mrs Lia Kamhi held a long lease ("the Headlease") of Flat 32 Parkside, Knightsbridge, granted by Parkside Knightsbridge Ltd on 5 June 1996 for a term of 100 years less one day from 25 March 1994, at a premium of £250,000. On 21…
The Appellant, Nicholas Ogden, has been resident in Jersey since 1988 and was employed by WorldPay, a company he had founded, through its Jersey entity, holding no UK bank accounts. In 2001 RBS launched a hostile takeover of…
The appellant, S Patrick Erdal, held 17,131 Ordinary Shares and 53,476 non-voting "A" Ordinary Shares in Tullis Russell & Company Limited, a private paper-manufacturing company incorporated in 1906 whose business dated back to…
Mr Derek William Hankinson was a successful businessman who had risen from electrician to managing director of Bison Limited, a manufacturer of pre-stressed concrete flooring, arranging a management buy-out in 1985 and…
First National Telecom Services Ltd appealed against assessments to value added tax totalling £1,329,234 covering the eight prescribed accounting periods from 1 December 2001 to 30 November 2003. The calculation of the…
The appellant traded as The Vintry, the trading name of The Vintry Wine Company Limited, a small UK wine merchant with a turnover at the relevant time of about £500,000 a year, which produced a loss in 2004 and a small profit in…
The appellant, Mr H E Manning, was born on 19 April 1938 and attained the age of 65 on 19 April 2003, shortly after the start of the 2003-04 tax year. He was self-employed throughout the period from 6 April 2003 to 5 April 2004…
The appellant, Smarter Money Limited, is a provider of financial services, the majority of whose activities are supervised by the Financial Services Authority. Its business, so far as material to this appeal, concerned mortgage…
The appellant, Perthshire Fine Wines Ltd, applied to the Commissioners for approval of premises at 202 High Street, Auchterarder, Perthshire as a trade facility warehouse, which would permit goods to be held there in duty…
Continental Wine and Food Limited manufactured "Bali Tropical Alcoholic Drink with Caribbean Rum & Coconut flavour", a beverage made by fortifying a fermented made-wine base derived from concentrated grape juice with neutral…
Richard Madeley and his wife Judith Finnigan, the television presenters, presented ITV's morning magazine programme "This Morning" from 1993 until 2001 under separate contracts of employment with Granada Television Limited, and…
The appellant, Prudential Assurance Company Limited, the representative member of the Prudential UK VAT group, entered into a joint venture with the South African insurer Discovery Holdings Limited and its UK subsidiary Discovery…
The appellant, In Health Group SA, is a company incorporated in Luxembourg which carries on business in the UK as the representative member of a VAT group. Its subsidiary, Lister In Health Limited, provides diagnostic imaging…
Mr Bernard Lunkowsky carries on business in Germany selling health products. He started in that business as a sole trader in 2003 and imported goods from the United Kingdom, incurring UK value added tax of £1034.23 during the…
The appellant, Mr David John Jones, is a sole trader who designs and manufactures tools for the building trade under the trading name "Advanced Pro Tools", and was registered for value added tax with effect from 1 August 1999…
The appellant, Beamfeature Limited, is an importer and distributor of household goods. The product in dispute is described in Beamfeature's sales literature as a patch work quilt: a woven bed covering approximately 240cm by…
The appellant, Anthony Christopher Collins, sought a refund of VAT under the "Do it yourself (DIY) builders scheme" in respect of works converting part of a former stable block near Hereford into his own home. The stable block…
The four appellant companies — EDI Services Limited, EDI International Limited, H&M Services Limited and H&M (UK) Limited — were two small computer software groups, each holding company owning the other pair as subsidiaries. Mr…
Mrs Daphne Gutteridge, born on 21 November 1947 and married on 9 March 1968, worked almost continuously from the age of 15. In August 2003, when she was nearly 56, the Pension Service sent her a calculation showing that her…
Mr Vincent Snell, who had run the Stockport rubber products manufacturer Sovereign Rubber plc since his father's death in 1972, resolved by 1994 to sell the company, partly in order to acquire an estate in Scotland and run a…
E Moss Limited, which owned the Scholl business, appealed against two decisions of Her Majesty's Revenue and Customs dated 1 August 2003 and 3 June 2005. Scholl provided chiropody and foot care services through its shops…
Noved Investment Company, incorporated with limited liability in 1919 by two members of the Foyle family to sell books, was later re-registered as an unlimited company with a share capital and, following the transfer of the…
This was an ex parte application by the Commissioners for HM Revenue and Customs for consent under section 20(8A) of the Taxes Management Act 1970 to serve Notices on a Financial Institution and two named UK subsidiaries…
Grace Construction Products Limited imported from the United States a composite building material known as Preprufe, manufactured by one of its U.S. affiliates and designed to be laid beneath concrete slabs as a highly reliable…
Torq Limited, whose business is the sale of sports nutrition bars, appealed against a decision of the Commissioners of Customs and Excise that supplies of its product, the "Torq Bar", were standard-rated for VAT. The Appellant…
UBS AG, a Swiss bank, appealed as successor to Swiss Bank Corporation in respect of SBC's London branch. SBC was resident in Switzerland and carried on a banking business in London through that branch, which acted as a market…
PJG Developments Ltd, a company whose business is acquiring and refurbishing properties, appealed against a decision contained in a letter from the Customs of 26 April 2004 to the effect that it had been rightly charged VAT of…
The appellant, United Biscuits (UK) Ltd, manufactures the snack food sold under the generic name "Hula Hoops". The variety in issue was marketed as "Shake 2 Flava": conventional Hula Hoops, rings of which the principal ingredient…
MyTravel Group plc, formerly Airtours plc, is a tour operator required to account for VAT on designated travel services under the Tour Operators Margin Scheme, set out in Customs Notice 709/5, parts of which have the force of…
The appellant, Leez Priory Ltd, operated an ancient country house set in some 40 acres of gardens, lawns and parkland in Essex, which had become the first country house in England to be granted a licence to conduct marriage…