Revenue and Customs Commissioners v Vaines

Income tax Partnership. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had allowed the taxpayer's claim for deduction of a payment made to a bank on the basis that it had been an expense incurred 'wholly and exclusively for the purposes of the trade' as required by of the Income Tax (Trading and Other Income) Act 2005. The tribunal held that it was in the context of the limited liability partnership (LLP) conducted collectively that the taxpayer had to justify the deduction of his payment and that the payment at issue had not been incurred 'wholly and exclusively' for the purposes of the LLP's trade.

*R (on the application of C) v Secretary of State for Justice

Mental health Patient. In allowing the appellant patient's appeal, the Supreme Court held that it would be wrong to have a presumption that an anonymity order should be made in every case in civil proceedings in the High Court relating to a patient detained in a psychiatric hospital or otherwise subject to compulsory powers under the . However, in the present case, the anonymity order in place would be maintained on the basis that without it there was a very real risk that the progress the appellant had made during his long years of treatment in hospital would be put in jeopardy and his re-integration in the community, which had been an important purpose of his transfer to hospital, would not succeed.

Sports Direct International plc v Rangers International Football Club plc

Contempt of court Committal. The Chancery Division dismissed the claimant, Sports Direct's application to commit the defendants, Rangers International Football Club and its chairman, to prison for breach of an order restricting the disclosure of certain confidential information, following the chairman's interview on Sky Sports, reported in an article. There was no evidence to that Rangers had held the chairman out as having authority to make the statements on its behalf, and an unverified hearsay statement of one or more unidentified reporter(s) was not a sufficient basis for persuading the court to the criminal standard that the chairman had uttered the words said. Further, it was fatal to Sports Direct's application that no order had been served personally on the defendants and the court declined to exercise the discretion, under CPR 81.8, to dispense with service.

Gama Healthcare Ltd v PAL International Ltd

Passing off Get-up of goods. The Chancery Division dismissed the claimant's claim for passing off in respect its clinical wet wipes for use in the healthcare industry where, applying settled law to the facts, the claimant had failed to establish its case. There was no risk of deception amongst a sufficiently substantial number of the claimant's customers or potential customers for there to be a real effect on its goodwill. Further, the defendant's products did not amount to instruments of deception.

*R (on the application of Derrin Brother Properties Ltd and others) v Revenue and Customs Commissioners

Income tax Information notice. The Court of Appeal, Civil Division, dismissed the claimants' appeal against the dismissal of their applications for judicial review of: (i) the decisions of the First-tier Tribunal (Tax Chamber) in ex parte hearings, pursuant to para3 of Sch36 to the approving the giving of notices by the second defendant Revenue and Customs Commissioners (the Revenue) to third parties, which required the third parties to provide to the Revenue documents and information of the 24 claimants; and (ii) the giving of those notices.

Ostas celtnieks SIA v Talsu novada pasvaldiba and another

European Union Public procurement. The Court of Justice of the European Union gave a preliminary ruling, deciding that and of Directive (EC) 2004-18 should be interpreted as meaning that they precluded a contracting authority, in the tender specifications relating to the award of a public contract, from imposing on a tenderer which relied on the capacities of other entities the obligation, before the contract was awarded, to conclude a co-operation agreement with those entities or to form a partnership with them.

*Fulton Shipping Inc of Panama v Globalia Business Travel SAU (formerly Travelplan SAU) of Spain

Contract Repudiation. The Court of Appeal, Civil Division, allowed a ship charterers' appeal regarding the measure of damages to be assessed following the charterers' repudiatory breach of contract, following which the owners sold the vessel for a higher price than would have been obtained had it been sold at the anticipated expiry of the charterparty. The court held that if a claimant adopted by way of mitigation a measure which arose out of the consequences of the breach and was in the ordinary course of business and such measure benefited the claimant, that benefit was normally to be brought into account in assessing the claimant's loss unless the measure was wholly independent of the relationship of the claimant and defendant.

Farnan v Sunderland Association Football Club Ltd

Employment Wrongful dismissal. The Queen's Bench Division held that as the claimant had, on the facts, committed repeated breaches of his contract of employment in disclosing confidential information and therefore, the defendant football club employer had been entitled to dismiss him for gross misconduct.

C&S Associates UK Ltd v Enterprise Insurance Company plc

Contract Repudiation. The Commercial Court gave judgment on seven preliminary issues concerning the termination of a contract, pursuant to which the claimant had provided claims handling services to the defendant insurance company. The preliminary issues concerned, among other things, repudiation and variation of the contract.

Lachaux v Independent Print Ltd / Evening Standard Ltd

Practice Pre-trial or post-judgment relief. The Queen's Bench Division granted the claimant an injunction to restrain the use of documents to which Legal Professional Privliege had applied and which contained confidential information in a libel trial.