Category: retrospectivity

Regina (Huitson) v Revenue and Customs Commissioners – WLR Daily

Posted July 27th, 2011 in double taxation, human rights, income tax, law reports, retrospectivity, tax avoidance by tracey

Regina (Huitson) v Revenue and Customs Commissioners [2011] EWCA Civ 893 ;  [2011] WLR (D)  248

“Section 58 of the Finance Act 2008 which amended fiscal legislation regarding double taxation relief with retrospective effect, thereby removing tax relief from tax avoidance schemes to United Kingdom residents, was neither disproportionate nor incompatible with article 1 of the First Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms, as scheduled to the Human Rights Act 1998.”

WLR Daily, 25th July 2011

Source: www.iclr.co.uk

Timbrell v Secretary of State for Work and Pensions – WLR Daily

Posted June 24th, 2010 in appeals, law reports, pensions, retrospectivity, sex discrimination by sally

Timbrell v Secretary of State for Work and Pensions [2010] EWCA Civ 701; [2010] WLR (D) 155

The Gender Recognition Act 2004 did not have retrospective effect, and since the United Kingdom had failed to implement the relevant Community law Directive within the time permitted so far as concerned acquired gender and rights to pensions, an individual could invoke the Directive as its provisions were unconditional and precise.”
WLR Daily, 23rd June 2010
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

R (Huitson) v HM Revenue and Customs – WLR Daily

Posted February 1st, 2010 in double taxation, income tax, judicial review, law reports, retrospectivity by sally

R (Huitson) v HM Revenue and Customs [2010] EWHC 97 (Admin); [2010] WLR (D) 11

 “It was within the permissible area of discretionary judgment of Parliament, and compatible with art 1 of the First Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms, to legislate with retrospective effect to prevent taxpayers from seeking to use, by wholly artificial arrangements, a Double Tax Arrangement such as existed between the United Kingdom and the Isle of Man for a purpose for which it was not intended, so as to defeat the public policy that such an arrangement should do no more than relieve from double taxation.”

WLR Daily, 27th January 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Gresham International Ltd and others v Moonie and others – WLR Daily

Posted May 26th, 2009 in expenses, insolvency, law reports, liquidators, retrospectivity by sally

Gresham International Ltd and others v Moonie and others [2009] EWHC 1093 (Ch); [2009] WLR (D) 168

“The court had power, under its supervisory role of compulsory winding up and bankruptcy, to make orders that would effectively grant retrospective sanction to a liquidator who had issued proceedings in her name without first obtaining the sanction of the liquidation committee or the Secretary of State, as required under section 167 of the Insolvency Act 1986, notwithstanding that the criteria in r 4.184 (ii) of the Insolvency Rules as to the retrospective ratification of a liquidator’s acts had not been met.”

WLR Daily, 21st May 2009

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Archer and Black could escape Lords ban – The Independent

Posted February 3rd, 2009 in news, peerages & dignities, retrospectivity by sally

“Peers already found guilty of serious criminal offences could escape expulsion from the House of Lords because a proposed ban might not be retrospective.”

Full story

The Independent, 2nd February 2009

Source: www.independent.co.uk

Scottish and Newcastle plc v Raguz – Times Law Reports

Posted November 3rd, 2008 in assignment, law reports, leases, rent, retrospectivity by sally

Scottish and Newcastle plc v Raguz

House of Lords

“Rent increases that would become retrospectively payable under uncompleted rent reviews had not been ‘now due’ within the meaning of section 17 of the Landlord and Tenant (Covenants) Act 1995 and the landlords had not been required to serve protective notices on assignors under that section in respect of them.”

The Times, 3rd November 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Scottish & Newcastle plc v Raguz – WLR Daily

Posted October 31st, 2008 in assignment, law reports, leases, rent, retrospectivity by sally

Scottish & Newcastle plc v Raguz [2008] UKHL 65; [2008] WLR (D) 335

“Landlords were not required to serve notices under s 17 of the Landlord and Tenant (Covenants) Act 1995 in respect of rent increases that would become retrospectively payable when rent reviews were completed. Such increases were ‘now due’ within the meaning of s 17.”

WLR Daily, 30th October 2008

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Sir Cliff Richard pins hopes on law that will keep cash rolling in until he’s 113 – The Times

Posted July 17th, 2008 in copyright, EC law, news, retrospectivity by sally

“The rock dinosaurs of the 1960s are in line for a spectacular windfall after the EU announced plans yesterday to extend musicians’ entitlement to retrospective royalties from 50 to 95 years.”

Full story

The Times, 17th July 2008

Source: www.timesonline.co.uk

Fleming (t/a Bodycraft) v Revenue and Customs Commissioners – Times Law Report

Posted January 25th, 2008 in EC law, law reports, retrospectivity, time limits, VAT by sally

Fleming (t/a Bodycraft) v Revenue and Customs Commissioners
Conde Nast Publications Ltd v Same

House of Lords

“There was a breach of European Union law in the absence of a transitional period when the legislature introduced a retrospective time limit within which those liable to value-added tax could make a claim for overpaid input tax.”

The Times, 25th January 2008 

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
 

Fleming (trading as Bodycraft) v Revenue and Customs Commissioners; Conde Nast Publications Ltd v Revenue and Customs Commissioners – WLR Daily

Posted January 24th, 2008 in EC law, law reports, retrospectivity, time limits, VAT by sally

Fleming (trading as Bodycraft) v Revenue and Customs Commissioners; Conde Nast Publications Ltd v Revenue and Customs Commissioners [2008] UKHL 2; [2008] WLR (D) 5

“The absence of a transitional period when the legislature introduced a retrospective time limit within which value added taxpayers could make a claim for overpaid input tax amounted to a breach of European Community law. Therefore the time limit had to be disapplied in respect of those who had accrued rights when the retrospective time limit was introduced, and in all the circumstances it was for the legislature and not the court to introduce an adequate transitional period.”

WLR Daily, 23rd January 2008

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Awoyomi v. Radford and Another – Times Law Reports

Posted July 23rd, 2007 in barristers, law reports, negligence, retrospectivity by sally

Loss of immunity from suit is retrospective

Awoyomi v. Radford and Another 

“The judicial decision that advocates did not have immunity from suit in acts concerned with the conduct of litigation had retrospective effect and advocates had ceased to enjoy immunity from suit by 1991.”

The Times, 23rd July 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free in Times Online for 21 days from the date of publication.