Alan Bates's Library

Taxation and Protection for Legitmate Expectations

Reproduced from PLC Tax with the permission of the publishers. For further information visit www.practicallaw.com or call 020 7202 1200. Legitimate expectation is shorthand for the public law principles that ...

Protection or Paranoia? ~ EU data storage requirements post-Marper

On 4 December 2008 the Grand Chamber of the European Court of Human Rights ("ECtHR") delivered its judgment in the case of S and Marper v United Kingdom. The Grand Chamber, disagreeing with the view that prevailed in the House of ...

Delving into the detail: the CAT's scrutiny of cost-benefit analyses ~

Whilst the courts can sometimes display reluctance when asked to delve into the technical or financial detail that lies behind public law decision-making, such reluctance is considerably less evident in the Competition Appeal ...

Court of Appeal upholds Francovich liability finding in Byrne v Motor Insurers Bureau and the Secretary of State for Transport

The Court of Appeal has upheld the decision of the High Court that: (i) the UK scheme for compensating victims of untraced drivers failed properly to implement the Second EC Motor Insurance Directive; ...

Abuse of Law and Sales on the High Seas to Final Consumers

The dividing line between legitimate VAT avoidance and 'abuse of law' (or 'abuse of rights') remains a hot topic following the ECJ's judgment in Halifax plc v C&E Com'rs (Case C-255/02) [2006] STC 919. An ...

Teleos plc and others v Commissioners of Customs & Excise (Case C-409/04) - Advocate General's Opinion released on 11 January 2007

In 2002 Teleos and other UK-based traders (together, 'Teleos') sold mobile phones 'ex works' to a Spanish company, 'TT'. Under the relevant supply contracts, Teleos were required to deliver the goods to the warehouse of TT's ...

Abuse of Dominance by Excessive Prices: How much is too Much?

Excessive pricing, discriminatory pricing and refusal to supply are among the three most difficult areas of competition law. In a landmark judgment on Article 82 and the Chapter 2 prohibition delivered on 2 February 2007, the ...

Morpheus 2002 Ltd v HMRC (2006) Decision 19854

Mortgage lenders require the services of a solicitor or licensed conveyancer in order to effect remortgaging arrangements, since only those persons are allowed to prepare the instruments necessary to transfer or charge any property ...

High Court Ends 23 Years of Uncertainty over Pet Markets Ban

In a judgment that will be of considerable interest to local authorities and environmental groups, the High Court has clarified the interpretation of the Pet Animals Act 1951 in relation to the selling of animals as pets at markets ...

The CAT's Powers Redefined

The appeal to the Court of Appeal concerned the judgment given, and order made, by the CAT1 when allowing an appeal by Floe Telecom Limited (in administration) ("Floe") against a decision of the Director General of ...

Judicial Review in the CAT

As the new UK competition law regime continues to unfold, the Competition Appeal Tribunal ("CAT") has recently registered two firsts in relation to its judicial review jurisdiction under the Enterprise Act 2002 ("the 2002 ...

National Galleries of Scotland v HMRC (2005) Decision 19372

In National Galleries of Scotland v HMRC (2005) Decision 19372, the appellant was a non-profit making body the majority of whose activities were financed by Government grants, but which also had some trading income. Up to and ...

Commercial rates of interest applied by High Court on post-Bond House payouts

The claimant companies had sought judicial review of decisions of HMRC not to pay those companies' input tax claims on the basis of the 'no economic substance' argument that was rejected by the ECJ in Bond House. Following the ECJ's ...

(1) WHA Ltd (2) Viscount Reinsurance Company Ltd v C & E Comrs [2004] EWCA Civ 559

In the case of a scheme designed to minimise overall liability to VAT related to motor breakdown insurance: (1) Where a UK-based claims handler, contracted to handle motor insurance claims on behalf of an insurer, instructed a garage ...