High Court Gives Judgment in Sainsbury’s Visa Claim

07 Dec 2017 | by Monckton Chambers

The High Court (Phillips J) has dismissed Sainsbury’s claim against Visa in the on-going Interchange Fee litigation. In a judgment which departed from important aspects of the reasoning adopted in earlier cases (in particular, the High Court’s Judgment in Asda Stores Ltd v MasterCard Inc and the CAT’s determination in Sainsbury’s v MasterCard), Phillips J […]

Air Cargo Claimants can appeal

06 Dec 2017 | by Monckton Chambers

On 4 October 2017, Mrs Justice Rose dismissed claims by Emerald Supplies Limited and other claimants seeking damages alleged to have been caused in relation to alleged overcharges for flights between the EU and third countries prior to 1 May 2004, and alleged overcharges for flights between the EEA and third countries prior to 19 […]

Pension fund management services are not “insurance” for VAT purposes; and an end-consumer (still) has no direct claim against HM Revenue & Customs for refunds of “mistakenly paid” VAT

30 Nov 2017 | by Andrew Macnab

United Biscuits (Pension Trustees) Ltd and another v HMRC [2017] EWHC 2895 (Ch) The High Court (Warren J) has dismissed a claim by United Biscuits (Pension Trustees) Ltd (“UB”) against HMRC for refunds of (allegedly) overpaid VAT. UB is the trustee of a defined benefits pension fund.  It claimed restitution of sums paid by way […]

Challenges to warrants obtained under Section 28

16 Nov 2017 | by Monckton Chambers

COMPETITION AND MARKETS AUTHORITY v CONCORDIA INTERNATIONAL RX (UK) LIMITED On 5 October 2017, the CMA was granted ex parte a warrant under section 28 Competition Act 1998 to search the premises of the pharmaceutical company, Concordia. The basis upon which the warrant was obtained was that there was a risk that documents relevant to […]

No compound interest on overpaid VAT

01 Nov 2017 | by Claire Alderman

Littlewoods Ltd and others v HMRC [2017] UKSC 70 The Supreme Court has handed down judgment in Littlewoods Ltd v HMRC [2017] UKSC 70. The Court has ruled that those claiming refunds of overpaid VAT from HMRC do not have a right to compound interest either under EU law or under the common law; and […]

Competition and Markets Authority accepts commitments from Showmen’s Guild

27 Oct 2017 | by Monckton Chambers

The CMA announced yesterday that it has accepted commitments by the Showmen’s Guild of Great Britain, the main association for travelling showmen who earn their living at funfairs. The announcement closes, without the imposition of any penalty, an investigation by the CMA into the Guild’s rules that led to the issue of a Statement of Objections […]

ECJ rules “Bridge is not a sport” – VAT success for UK, represented by Raymond Hill

26 Oct 2017 | by Monckton Chambers

The European Court of Justice has decided this morning that contract bridge is not a sport. Therefore, entry fees to bridge tournaments are not exempt from VAT. Although bridge involves intellectual effort and skill, the Court held that the term “sport” referred to an activity characterised by a “not negligible” physical element. The Court recognised […]

Brendan McGurk successfully defends Italian Rugby’s Marco Fuser

19 Oct 2017 | by Monckton Chambers

Brendan McGurk has successfully defended Italy and Benetton Lock, Marco Fuser, following his citing for an alleged bite on Francois Louw during the European Champions Cup clash between Bath and Benetton on 14 October 2017. Louw was also cited in the same incident for making contact with Fuser’s eye. Following a hearing before the EPCR […]