Court : House of Lords
..... of a period of disapplication (grundig ii, in september 2002), and (c) contrary to the firmly expressed opinion of the commissioners, the claims fell within regulation 29 (university of sussex v customs and excise commissioners [2004] stc 1, in october 2003). while the third point may not be significant, the first two points establish, at least ..... overpaid vat. they maintained that late claims for refund of under-deducted input tax were governed by section 80 of the 1994 act. neuberger j ruled in a judgment given on 10 october 2001 in university of sussex v customs and excise comissioners [2001] stc 1495 that this contention was incorrect and that they were governed by regulation ..... law (27 january 1991). grundig italiana, which had from 1983 to 1992 made payments of the wrongly-charged consumption tax, brought a claim for repayment on 22 july 1993. 44. grundig ii was a sort of rerun of the earlier case of aprile srl v amministrazione delle finanze dello stato case c-228/96 [1998] ecr i- .....
Tag this Judgment!Court : House of Lords
..... european law was by making use of the statutory tribunal scheme, as opposed to judicial review. in contrast, in woolwich equitable building society v. inland revenue commissioners [1993] ac 70, also cited by lord walker, there had been no lawful assessment, it was not therefore possible to seek a remedy through the statutory scheme (which ..... questions of general importance, i agree that they need deciding. 127. lord hope and lord neuberger have helpfully analysed the detailed provisions of the vat act 1994. the act was of course passed in the context of the sixth vat directive 77/388, but it has not been suggested by counsel that the directive contains ..... actionable by them in tort against alldech. in response to this, total submits, and the court of appeal held, that the statutory scheme of the vat act 1994 precludes any independent actionable remedy in tort against alldech. 115. the house is not concerned with an alleged conspiracy committed with the predominant intention of injuring .....
Tag this Judgment!Court : House of Lords
..... depends on whether part of the works consists of "an approved alteration of a protected building" within item 2 of group 6 of schedule 8 to the vat act 1993. different views have been taken at different stages of the appeal process. the tribunal's decision (released on 4 july 2000) was in favour of the taxpayer ..... step approach sounds pedestrian and mechanistic ("ticking boxes" is, no doubt rightly, a fashionable term of disparagement) whereas a holistic approach would seem to accord with the universally acknowledged need to construe a statute as a whole. 39. but in my opinion your lordships are not here faced with such a stark or simple choice. undoubtedly ..... the construction of an adjoining indoor swimming pool. thus the alterations satisfied condition (c), as i have labelled it. but if the statutory provisions in the 1994 act are read literally, the alterations did not satisfy condition (b). the outbuilding was not designed to become a dwelling. 5. the difficulty i have with this .....
Tag this Judgment!Court : House of Lords
..... reasons can be briefly stated. i accept gladly the guidance given in these two cases." 26. in south somerset district council v secretary of state for the environment [1993] 1 plr 80, 83, hoffmann lj, giving the only reasoned judgment in the court of appeal, quoted from forbes j's judgement in seddon properties ltd v ..... the reasons for the decision are so inadequately or obscurely expressed as to raise a substantial doubt whether the decision was taken within the powers of the act. secondly, a developer whose application for permission is refused may be substantially prejudiced where the planning considerations on which the decision is based are not explained ..... suggests that a retrospective application should be treated any differently from an application for future development. true it is that by section 57 (1) of the 1990 act "planning permission is required for the carrying out of any development of land". but a breach of planning control is not itself a criminal offence and indeed, .....
Tag this Judgment!Court : House of Lords
..... 1990 (hc 251). it was further updated with effect from 1 october 1994 in the light of section 2 of the asylum and immigration appeals act 1993, which states that nothing in the immigration rules shall lay down any practice which would be contrary to the 1951 convention. further statements of changes ..... law which included "the principles and rules concerning the basic rights of the human person, including protection from slavery and racial discrimination." state practice virtually universally condemns discrimination on grounds of race. it does so in recognition of the fact that it has become unlawful in international law to discriminate on the grounds ..... the broad aims of that convention are reflected in its preamble: "the high contracting parties, considering that the charter of the united nations and the universal declaration of human rights approved on 10 december 1948 by the general assembly have affirmed the principle that human beings shall enjoy fundamental rights and freedoms without .....
Tag this Judgment!Court : House of Lords
..... freedoms recognized and enunciated in other instruments, especially the universal declaration of human rights, the international covenant on economic, social and cultural rights and the international covenant on civil and political rights." in general recommendation 14, ..... appellants is unlawful under domestic law. the echr is not part of domestic law except to the extent that it has become so under the 1998 act. the 1998 act did not entrench the articles of the echr so as to bar parliament from subsequently enacting legislation inconsistent with those articles. parliament can, if it ..... 8 to supervise and report on the implementation of the convention has made plain that it does not sanction such discrimination. in general recommendation xi adopted in 1993 it stated: "3. the committee further affirms that article 1, paragraph 2, must not be interpreted to detract in any way from the rights and .....
Tag this Judgment!Court : House of Lords
..... to continue to concentrate their efforts on the steps which are currently being taken, with the assistance of the drugs companies, to make the necessary medical care universally and freely available in the countries of the third world which are still suffering so much from the relentless scourge of hiv/aids. conclusion 54. i agree ..... 24 ehrr 423. the facts of d were very extreme. d was arrested in possession of cocaine on his arrival in the uk from st kitts in january 1993. following conviction and imprisonment he was released on licence in january 1996 and placed in immigration detention pending removal back to st kitts. during his term of imprisonment, ..... d the court first acknowledged that article 3 had in the past been applied only to expulsions where the risk of ill-treatment "emanates from the intentionally inflicted acts of the public authorities in the receiving country or from those of non-state bodies in that country when the authorities there are unable to afford him appropriate .....
Tag this Judgment!Court : House of Lords
..... also (in my opinion) to make much more far-reaching changes. for the past half century it has been generally, even if not universally, believed that the 1949 act had been validly enacted, as evidenced by the use made of it by governments of different political persuasions. in my opinion that belief was well-founded. (4) the scope ..... respectfully concur. such differences of opinion as do appear (principally as to any ultimate restrictions on parliamentary sovereignty, and as to the application of the principle in pepper v hart [1993] ac 593) need not be resolved on this occasion, and i prefer to express no view on them. baroness hale of richmond my lords, 142. it is a long ..... apparently did in r v secretary of state for the environment, transport and the regions, ex p spath holme ltd [2001] 2 ac 349, that pepper v hart [1993] ac 593 should be confined to the situation which was before the house in pepper v hart. that would leave unaffected the use of hansard material to identify the mischief .....
Tag this Judgment!Court : House of Lords
..... followed with that degree of regularity to be expected in a well-ordered and suitably staffed institution. this is a matter of some importance. for seclusion is universally recognised to be an unwelcome necessity of last resort, never a preferred option. it is justified only when used to protect others, and then for the ..... tribunal. about a year later he was arrested and charged with a number of offences and was admitted, from prison, to a medium secure unit in august 1993. in that unit he became increasingly psychotic, aggressive and violent. he was placed in seclusion and transferred to ashworth on 1 march 1994. since then he ..... managers and staff of hospitals and approved social workers in relation to "the admission of patients" to hospitals and to guardianship and after-care under supervision under the act, and (b) for the guidance of registered medical practitioners and members of other professions in relation to "the medical treatment of patients suffering from mental disorder." .....
Tag this Judgment!Court : House of Lords
..... matters dealt with in the declaratory articles as matters spiritual. 39. the declaratory articles are set out in the schedule to the act. the relevant article is article iv: 'this church, as part of the universal church wherein the lord jesus christ has appointed a government in the hands of church office-bearers, receives from him, its divine ..... to approve of the appointment of an associate minister to the linked charge to assist the minister of the parish for a five year period. on 21 september 1993 the parish re-appraisal committee agreed to this appointment. on 9 february 1994 the committee approved the basis of union of the congregations of airlie, ruthven and ..... the detailed chronology of ms percy's appointment is set out in the speech of my noble and learned friend lord hope of craighead. in short, in 1993 the presbytery of angus asked the parish reappraisal committee of the church of scotland to approve the appointment of an associate minister for the proposed linked charge of airlie .....
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