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Cases are listed in order of their neutral citation and where possible a link to the official text of the decision in PDF format has been provided. The case summaries below are not official or authoritative. Unless otherwise noted, cases were heard by a panel of 5 judges. Cases involving Scots law are highlighted in orange.
Tax Law, Advance corporation tax, Limitation Act 1980: The Limitation Act 1980 applies to claims for restitution of monies paid under a mistake of law. The six-year period allowed under the Limitation Act applies from the date on which the claimant has discovered the mistake (or could have reasonably discovered it) rather than the date on which ...
Compulsory purchase is the power to purchase or take rights over an estate in English land law, or to buy that estate outright, without the current owner's consent, in exchange for payment of compensation. In England and Wales, Parliament has granted several different kinds of compulsory purchase power, which are exercisable by various bodies ...
Family law, Article 6 ECHR: Archived 8 April 2014 at the Wayback Machine: R (Barclay) v Justice Secretary [2009] UKSC 9 1 December Government of Sark, Protocol 1, Article 3 ECHR: I (A Child) [2009] UKSC 10 1 December Jurisdiction: Archived 8 April 2014 at the Wayback Machine: Environment Secretary v Meier & Ors [2009] UKSC 11 1 December Land law
The Valuation Tribunal for England (VTE) is a tribunal of the Ministry of Housing, Communities and Local Government that considers appeals of local council decisions on council tax, business rates and other related matters in England. [1] It was established by the Local Government Finance Act 1992.
Tax Law: Littlewoods were not entitled on common law grounds to receive compound interest from HMRC on overpaid VAT. The terms of the Value Added Tax Act 1994 exclude common law restitution claims and compound interest and these provisions were not contrary to EU law. [2] Michalak v General Medical Council [2017] UKSC 71: 1 November
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An advance tax ruling binds tax authorities to comply with the tax arrangements set out in the ruling. Advance tax rulings are common in numerous countries. The Luxembourg Leaks provide insight into the practice of advance tax rulings in Luxembourg used by corporations as a tool for devising strategies that help them avoid taxes. [1] [2]