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Fiona Banks's Library

Mobilx Ltd (In Administration) and others v HMRC

On 12 May 2010, the Court of Appeal gave judgment on three joined appeals from the High Court in relation to missing trader intra-Community ("MTIC" or "carousel") fraud. The principal question before the Court of Appeal was, as Moses LJ ...

National Grid plc v Gas and Electricity Markets Authority (Capital Meters Ltd and Siemens plc and anr intervening)

The Competition Appeal Tribunal (the 'CAT') has recently decided National Grid's appeal against a finding by Ofgem that it had abused its position of dominance in the market for the provision of domestic gas ...

Sheffield United Football Limited v West Ham United Football Club Plc [2008] EWHC 2855 (Comm)

In the latest stage of the ongoing legal battle between Sheffield United and West Ham over the Carlos Tevez affair, Sheffield United have succeeded in their application to the High Court for an interim order restraining West Ham from ...

A matter of timing: R (on the application of BMW AG) and others v HMRC

The arrangements affected by the result of the BMW case are various, but in each case the cashflow benefit arises in the same way.  Company A makes supplies to Company B. Company A must account for output tax on the ...

It's Not Just Enrichment... It's Unjust M&S Enrichment

The European Court of Justice has recently handed down judgment in the latest episode of the long running legal battle between Marks and Spencer plc ('Marks and Spencer') and the Commissioners for Her Majesty's Revenue and ...

R (on the application of Edwards and another) v Environment Agency and others

On 16 April 2008, the House of Lords handed down judgment in the case of R (on the application of Edwards and another) v Environment Agency and others1.  Their Lordships' opinions contain much of interest to environmental ...

The Wider Implications

In R (Eisai Ltd) (Alzheimer's Society & Shire Ltd, Interested Parties) v. the National Institute for Health and Clinical Excellence ('NICE') the Court upheld in part a challenge to the decision of the Appeal Panel of NICE ...

Lonsdale v Howard & Hallam Ltd

The House of Lords has recently handed down judgment in Lonsdale, a case concerning an agent's right to "compensation" for termination of a commercial agency pursuant to Regulation 17(6) of the Commercial Agents (Council ...

Chester City Council & Chester City Transport v Arriva plc, Arriva Cymru Limited & Arriva North-West Limited

The High Court has just considered the application of Chapter II of the Competition Act 1998 in the context of the bus industry and, in particular, in relation to allegations of 'predatory pricing' and 'flooding the market'. In ...