CASE SUMMARIES 1 July 1996

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

Counsel

R v Batt; CA (Cr Div) (Stuart-Smith LJ, Nelson J, Judge Capstick QC) 17 May 1996.

It was generally undesirable for husband and wife, or other partners living together, to appear as counsel on opposite sides in the same criminal matter, for that might give rise to an apprehension that the proper conduct of the case had in some way been affected thereby.

Robert Duval (Registrar of Criminal Appeals) for the appellant; PDC Warren (CPS) for the Crown. Neither counsel appeared below.

Planning

R v Beard; CA (Cr Div) (Hobhouse LJ, Ebsworth and Sachs JJ) 10 May 1996.

The defence under s 179(3) of the Town and Country Planning Act 1990 (as amended by the Planning and Compensation Act 1991) to a charge under s 179(2) of failing to comply with an enforcement notice was not available to an owner of land who had the power to comply with the notice without the assistance of others. The necessary implication of the words "everything he could be expected to do to secure compliance" in the subsection was that the owner was having to secure compliance or assistance from another.

Anthony Crean (Registrar of Criminal Appeals) for the appellant; Paul Tucker (Legal Dept, Lancaster City Council) for the Crown.

Sentencing

R v Edwards, R v Brandy; CA (Cr Div) (Holland J, Judge Stephens QC) 9 May 1996.

Before prosecuting burglary in the magistrates' court the prosecution should be very careful to ensure that the offence did not include any of the features specified in the Practice Direction (Mode of Trial: Guidelines) (1990) 92 Cr App R 142, [1990] 1 WLR 1439 (the purpose of which was to help justices decide whether or not to commit "either way" offences for trial at the Crown Court), and that the justice of the case would be met by a sentence of up to six months' imprisonment.

J Wilcox (Registrar of Criminal Appeals) for Edwards; M Landsbury (Registrar) for Brandy.

R v Mitchell; CA (Cr Div) (Otton LJ, Latham, Harrison JJ) 9 May 1996.

Where the preconditions for the making of a hospital order under s 37 of the Mental Health Act 1983 were satis- fied, and there was a bed available, a hospital order rather than a prison sentence should be imposed. A judge who imposed a discretionary life sentence in such circumstances was thus in error, as he was in taking the view that the decision when to release the defendant should be for the Home Secretary. The ultimate decison lay with a discretion- ary lifer panel of the Parole Board operating under s 34 of the Criminal Justice Act 1991.

Edward Fitzgerald QC (Registrar of Criminal Appeals) for the appellant.

Tax

Whittles (HMIT) v Uniholdings Ltd (No 3); CA (Nourse, Aldous LJJ, Sir John Balcombe) 14 May 1996.

Losses consequent on the depreciation of sterling on the repayment of a US dollar loan could not be set off against a corresponding gain accruing on a forward contract for US dollars purchased as a hedge to mitigate any losses on repayment of the loan. The gain on the forward contract was a chargeable gain for corporation tax purposes by virtue of s 21(1)(a) of the Taxation of Chargeable Gains Act 1992, while the loss on the loan contract was not an allowable loss because repayment of the loan was not the "disposal of an asset" within s 29 of the Act. While application of the principle in WT Ramsay Ltd v IRC [1982] AC 300 in favour of a taxpayer was not ruled out, the loan contract and the forward purchase could not be regarded as a single composite transaction resulting in no chargeable gain.

Christopher McCall QC, Launcelot Henderson (Inland Revenue); Andrew Thornhill QC, Giles Goodfellow (Herbert Smith) for Uniholdings.

Start your day with The Independent, sign up for daily news emails
PROMOTED VIDEO
ebooks
ebooksA year of political gossip, levity and intrigue from the sharpest pen in Westminster
Latest stories from i100
Have you tried new the Independent Digital Edition apps?
Independent Dating
and  

By clicking 'Search' you
are agreeing to our
Terms of Use.

iJobs Job Widget
iJobs People

Recruitment Genius: HR Manager

£25000 - £30000 per annum: Recruitment Genius: They are in need of a HR Manage...

h2 Recruit Ltd: Business Development Manager - HR Consultancy - £65,000 OTE

£35000 - £40000 per annum + £65,000 OTE: h2 Recruit Ltd: London, Birmingham, M...

Day In a Page

Homeless Veterans appeal: 'You look for someone who's an inspiration and try to be like them'

Homeless Veterans appeal

In 2010, Sgt Gary Jamieson stepped on an IED in Afghanistan and lost his legs and an arm. He reveals what, and who, helped him to make a remarkable recovery
Could cannabis oil reverse the effects of cancer?

Could cannabis oil reverse effects of cancer?

As a film following six patients receiving the controversial treatment is released, Kate Hilpern uncovers a very slippery issue
The Interview movie review: You can't see Seth Rogen and James Franco's Kim Jong Un assassination film, but you can read about it here

The Interview movie review

You can't see Seth Rogen and James Franco's Kim Jong Un assassination film, but you can read about it here
Serial mania has propelled podcasts into the cultural mainstream

How podcasts became mainstream

People have consumed gripping armchair investigation Serial with a relish typically reserved for box-set binges
Jesus Christ has become an unlikely pin-up for hipster marketing companies

Jesus Christ has become an unlikely pin-up

Kevin Lee Light, aka "Jesus", is the newest client of creative agency Mother while rival agency Anomaly has launched Sexy Jesus, depicting the Messiah in a series of Athena-style poses
Rosetta space mission voted most important scientific breakthrough of 2014

A memorable year for science – if not for mice

The most important scientific breakthroughs of 2014
Christmas cocktails to make you merry: From eggnog to Brown Betty and Rum Bumpo

Christmas cocktails to make you merry

Mulled wine is an essential seasonal treat. But now drinkers are rediscovering other traditional festive tipples. Angela Clutton raises a glass to Christmas cocktails
5 best activity trackers

Fitness technology: 5 best activity trackers

Up the ante in your regimen and change the habits of a lifetime with this wearable tech
Paul Scholes column: It's a little-known fact, but I have played one of the seven dwarves

Paul Scholes column

It's a little-known fact, but I have played one of the seven dwarves
Fifa's travelling circus once again steals limelight from real stars

Fifa's travelling circus once again steals limelight from real stars

Club World Cup kicked into the long grass by the continued farce surrounding Blatter, Garcia, Russia and Qatar
Frank Warren column: 2014 – boxing is back and winning new fans

Frank Warren: Boxing is back and winning new fans

2014 proves it's now one of sport's biggest hitters again
Jeb Bush vs Hillary Clinton: The power dynamics of the two first families

Jeb Bush vs Hillary Clinton

Karen Tumulty explores the power dynamics of the two first families
Stockholm is rivalling Silicon Valley with a hotbed of technology start-ups

Stockholm is rivalling Silicon Valley

The Swedish capital is home to two of the most popular video games in the world, as well as thousands of technology start-ups worth hundreds of millions of pounds – and it's all happened since 2009
Did Japanese workers really get their symbols mixed up and display Santa on a crucifix?

Crucified Santa: Urban myth refuses to die

The story goes that Japanese store workers created a life-size effigy of a smiling "Father Kurisumasu" attached to a facsimile of Our Lord's final instrument of torture
Jennifer Saunders and Kate Moss join David Walliams on set for TV adaptation of The Boy in the Dress

The Boy in the Dress: On set with the stars

Walliams' story about a boy who goes to school in a dress will be shown this Christmas