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
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: Office Manager

Negotiable: Recruitment Genius: Have you been doing a brilliant job in an admi...

Surrey County Council: Senior Project Officer (Fixed Term to Feb 2019)

£26,498 - £31,556: Surrey County Council: We are looking for an outgoing, conf...

Recruitment Genius: Interim Head of HR

£50000 - £60000 per annum: Recruitment Genius: Are you an innovative, senior H...

Recruitment Genius: Human Resources and Payroll Administrator

£20000 - £22000 per annum: Recruitment Genius: Our client, a very well respect...

Day In a Page

War with Isis: Iraq's government fights to win back Tikrit from militants - but then what?

Baghdad fights to win back Tikrit from Isis – but then what?

Patrick Cockburn reports from Kirkuk on a conflict which sectarianism has made intractable
Living with Alzheimer's: What is it really like to be diagnosed with early-onset dementia?

What is it like to live with Alzheimer's?

Depicting early-onset Alzheimer's, the film 'Still Alice' had a profound effect on Joy Watson, who lives with the illness. She tells Kate Hilpern how she's coped with the diagnosis
The Internet of Things: Meet the British salesman who gave real-world items a virtual life

Setting in motion the Internet of Things

British salesman Kevin Ashton gave real-world items a virtual life
Election 2015: Latest polling reveals Tories and Labour on course to win the same number of seats - with the SNP holding the balance of power

Election 2015: A dead heat between Mr Bean and Dick Dastardly!

Lord Ashcroft reveals latest polling – and which character voters associate with each leader
Audiences queue up for 'true stories told live' as cult competition The Moth goes global

Cult competition The Moth goes global

The non-profit 'slam storytelling' competition was founded in 1997 by the novelist George Dawes Green and has seen Malcolm Gladwell, Salman Rushdie and Molly Ringwald all take their turn at the mic
Pakistani women come out fighting: A hard-hitting play focuses on female Muslim boxers

Pakistani women come out fighting

Hard-hitting new play 'No Guts, No Heart, No Glory' focuses on female Muslim boxers
Leonora Carrington transcended her stolid background to become an avant garde star

Surreal deal: Leonora Carrington

The artist transcended her stolid background to become an avant garde star
LGBT History Month: Pupils discuss topics from Sappho to same-sex marriage

Education: LGBT History Month

Pupils have been discussing topics from Sappho to same-sex marriage
11 best gel eyeliners

Go bold this season: 11 best gel eyeliners

Use an ink pot eyeliner to go bold on the eyes with this season's feline flicked winged liner
Cricket World Cup 2015: Tournament runs riot to make the event more hit than miss...

Cricket World Cup runs riot to make the event more hit than miss...

The tournament has reached its halfway mark and scores of 300 and amazing catches abound. One thing never changes, though – everyone loves beating England
Katarina Johnson-Thompson: Heptathlete ready to jump at first major title

Katarina Johnson-Thompson: Ready to jump at first major title

After her 2014 was ruined by injury, 21-year-old Briton is leading pentathlete going into this week’s European Indoors. Now she intends to turn form into gold
Syrian conflict is the world's first 'climate change war', say scientists, but it won't be the last one

Climate change key in Syrian conflict

And it will trigger more war in future
How I outwitted the Gestapo

How I outwitted the Gestapo

My life as a Jew in wartime Berlin
The nation's favourite animal revealed

The nation's favourite animal revealed

Women like cuddly creatures whilst men like creepy-crawlies
Is this the way to get young people to vote?

Getting young people to vote

From #VOTESELFISH to Bite the Ballot