Case summaries: 10 November 1997

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The following notes of judgments were prepared by the reporters of the All England Law Reports.


Royal Brompton Hospital NHS Trust v Chettle & ors; CA (Aldous, Potter LJJ) 23 Oct 1997.

A party who proceeded with an action, pending an appeal seeking to have the action struck out, did so at his own risk as to costs. If, therefore, he proceeded and the appeal succeeded, it would normally be appropriate for him to bear all the costs of the action which had been reasonably incurred by the appellant during the period when the appeal was pending.

Peter Jennings (Rice-Jones & Smith) for the defendant; Martin Hutchings (Norton Rose) for the plaintiff.


Edmunds v Coleman (Inspector of Taxes); ChD (Lightman J) 4 Nov 1997.

The taxpayer, a television producer, earned very small sums for freelance work taxed under Sch D Case II while he was also employed. He gave up his employment and earned large amounts for similar work. Neither the increased earnings nor the greater amount of time devoted to the freelance work meant that the taxpayer had commenced a new profession for the purposes of Sch D tax.

Timothy Brennan (IR Solicitor) for the Revenue; Jeremy Woolf (Brachers, Maidstone) for the taxpayer.

EMI Group Electronics Ltd v Coldicott (Inspector of Taxes); ChD (Neuberger J) 22 Oct 1997.

A payment in lieu of notice made to an employee pursuant to a term in his contract of employment was an emolument from the employment within s 19 of the Taxes Act 1988 and was taxable under Schedule E.

Michael Flesch QC, Conrad McDonnell (Rowe & Maw) for EMI Group; Launcelot Henderson QC, Timothy Brennan (IR Solicitor) for the Revenue.