Law report: CASE SUMMARIES: 18 may 1998

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

Criminal appeal

R v Jackson; CA (Crim Div) (Rose LJ, Butterfield, Richards JJ) 28 April 1998.

Where a single judge considering an application for leave to appeal against conviction or sentence to the Court of Appeal, Criminal Division granted leave on some grounds but specifically refused it on others, the grounds on which leave had been refused might only be pursued with the leave of the Full Court.

Marc Willers (Registrar of Criminal Appeals) for the appellant; Hugh Davies (CPS) for the Crown.

VAT

Eastbourne Town Radio Cars Ltd v Commrs of Customs & Excise; CA (Simon Brown, Swinton Thomas, Potter LJJ) 7 May 1998.

A constitution adopted by an association formed by taxi drivers to provide administrative facilities to its members specified that the association acted as agent for the individual members. The reality, however, was that "facilities or advantages" were provided to the members by the association within s 94(2) of the Value Added Tax Act 1994. Skilful drafting did not alter the position that the association was liable for VAT.

Joe Smouha (Brachers, Maidstone) for the association; Melanie Hall, Phillipa Whipple (Solicitor, C & E) for the Crown.

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