Keyword
21 decisions turning on witness evidence.
P was born in 2024 with serious medical issues and, following an acute deterioration in July 2024, was diagnosed with a severe life-limiting condition requiring prolonged intensive care and continuous intravenous medication…
Windward Limited was the applicant for GB2108001.5, a patent application handled in the United Kingdom by its patent agent Mr Tom Hutchinson of Hutchinson IP, instructed through the applicant's professional representatives in…
The Claimants, Domestic & General entities, brought long-running proceedings alleging that a succession of businesses used fraudulent "association misrepresentation" telephone sales calls to sell appliance warranty products…
The appellant, CAL, worked as a health care support worker at Mid Essex Hospital NHS Trust from 23 April 2018 until her resignation in September 2022. She was suspended by letter dated 12 July 2023, and on 15 February 2024 the…
P provides intelligence gathering services and analysis in support of legal proceedings. A US law firm, C, engaged P in connection with a dispute involving the Claimants — A1 and A2, companies incorporated in Country 1, and A3, a…
The applicant mother (M), a British national serving as a senior diplomat, and the respondent father (F), a dual British and American national, are the parents of two boys, N (12) and S (10). The children were born in England and…
Mark Gadsden's appeal against HMRC's refusal to treat late-paid Class 2 National Insurance contributions as paid for contributory benefit purposes was allowed by the First-tier Tribunal (Tax Chamber) in a decision released on 14…
The appellant, Jerzy Wesolowski, traded as "Uslugi Transportowe", a Polish transport business. On 3 April 2017 Border Force officers stopped a 7.5 tonne lorry owned by the appellant at Dover Eastern Docks, driven by his employee…
The claimant, born in 1985, is a Category A prisoner at HMP Whitemoor serving life imprisonment for the murder of a police officer in November 2005, with a minimum tariff not expiring until November 2040, and a concurrent…
The applicant, Parvaiz Akhtar, was assessed to VAT by the Commissioners for His Majesty's Revenue and Customs for the periods 12/19 to 03/23 in the sum of £29,199.19. The assessments were best judgement assessments issued under s…
Westbury Collections Ltd, a debt collection business incorporated in February 2019 and VAT-registered from 14 February 2019, appealed against VAT default surcharges totalling £19,395.60 imposed under section 59 of the Value Added…
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…
The claimant, HUR, is a disabled 23-year-old with an Education, Health and Care Plan maintained by the Royal Borough of Greenwich. His needs include autism, ADHD, epilepsy, visual difficulties, right-sided hemiparesis, speech and…
The applicant, Dr TC, is the father of EF, a girl born in November 2024 and aged one at the date of judgment; the respondent, WF, is her mother. The parents met in April 2023 and had a turbulent, 'on/off' relationship while the…
Mr and Mrs Mitchell, who describe themselves as professional landlords, have been the registered freehold proprietors since around January 1999 of 25 Waterloo Road, land adjoining 19 Quarry Hill Road and 19/21 Quarry Hill Road…
The appellant, Mr A.J. Clarke, appealed against assessments raised by HMRC on 9 January 2009 for the tax year ended 5 April 2006 and on 16 January 2009 for the tax year ended 5 April 2003, following an enquiry in which HMRC…
Blaze Group Holdings Ltd appealed against VAT default surcharges imposed by HM Revenue and Customs in respect of the VAT periods 06/10, 09/10 and 12/10. The appellant's managing director, Mr Fred Allen, was telephoned on 28…
Mrs. Rosanna Jayne Gordon took the tenancy of the Samson & Lion public house from 5 November 1998 and registered for VAT from that date, having never previously run a business. The premises were derelict and, after extensive…
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…
The appellant, Mrs Sandra Lesley Whittaker, married in December 1965 and entered the National Insurance scheme on 7 February 1960, working almost continuously from 1959 and at one point holding four jobs at the same time. Her…
Euroworld Distribution Services, a business set up by Ali (Jaffery) Maleek in March 2003, initially imported soft drinks from Egypt before deciding to move into the import of beer and spirits, obtaining the appropriate…