No public authority in a civilised society can raise taxes, duties or other levies without lawful authority. That fundamental principle was rigorously applied by the High Court in ordering the Office of Communications (Ofcom) to repay hundreds of millions of pounds unlawfully levied from four
To what extent are the tax authorities entitled to delve into what would otherwise be your private financial information? The High Court tackled that issue in authorising disclosure of a wealthy businessman’s credit card statements to HM Revenue and Customs (HMRC) as part of a
Even striking similarities between art works do not necessarily mean that one is a copy of the other or that they were produced other than independently. The High Court made that point in rejecting a man’s claim that a drawing he created as a teenager
Registering land as a town or village green (TVG) is an effective means of protecting it from development – but it can also effectively sterilise sites which would otherwise be suitable for much-needed new homes. The Court of Appeal tackled that issue in a ground-breaking
Many business owners look forward to the day when they will be able to sell up for a fortune – but such hopes can come horribly unstuck without the right professional advice. The point was made by a case in which a couple were ordered
When it comes to official decision-making one size does not fit all and account must be taken of different ways of life in a multicultural society. The Upper Tribunal (UT) made that point in the case of a Muslim woman who said that she had
Contracts that are entered into as a result of economic duress may not be worth the paper that they are written on – but what if the pressure brought to bear arises from lawful use of a monopoly position? The Court of Appeal tackled that
Allotments are a much-loved feature of British life and their holders enjoy security of tenure and special protection against eviction. In a case on point, a gardener scored in an important High Court victory in his fight to stop his local council taking over his
In what circumstances should company directors be held criminally responsible for the gross negligence of their subordinates? That was the burning issue addressed by the Court of Appeal in a case concerning a 15-year-old girl who suffered a fatal allergic reaction to a kebab ordered
Commercial transactions which involve transferring large sums of money through the banking system are sadly vulnerable to fraud. In a guideline decision in the context of a substantial commodities trade, the High Court considered where losses arising from such dishonesty should fall. A buyer contracted
