Law Reports: Case Summaries: 23 February 1998

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

Abuse of process

UPS Ltd v Lewis; CA (Kennedy, Millett LJJ) 29 Jan 1998.

It was not an abuse of the process of the court to apply to the High Court for summary judgment under RSC Ord 14 in a case which would undoubtedly be transferred to the county court to be tried under the small claims arbitration procedure if it was found that there was a triable issue.

David de Jehan for the appellant; the respondent appeared in person.

Tax

Schulenfrei v Hilton (HMIT); ChD (Neuberger J) 10 Feb 1998.

An agreement between the taxpayer and the Revenue under s 54 of the Taxes Management Act 1970 was of a contractual nature. The issue of an erroneous assessment for a "nil" amount did not amount to an offer which was capable of being accepted by the taxpayer, and even if it had been, mere inaction would not have amounted to acceptance.

Peter Sheridan QC, Robert Venables QC, Amanda Hardy (Lipkin Gorman) for the taxpayer; Timothy Brennan (IR Solicitor) for the Crown.

Johnson (HMIT) v Prudential Assurance Co Ltd; CA (Nourse, Brooke LJJ, Sir Brian Neill) 13 Feb 1998.

Expenses deducted pursuant to a calculation by the income minus expenses method for life assurance business could not also be deducted under the Sched D calculation of an insurance company's total profits.

Peter Whiteman QC (Lovell White Durrant) for the taxpayer; Christopher McCall (IR Solicitor) for the Crown.

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