CASE SUMMARIES 18 December 1995

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

Damages

Birse Construction Ltd v Haiste Ltd and ors; CA (Nourse, Roch LJJ, Sir John May); 5 Dec 1995

On the true construction of s 1(1) of the Civil Liability (Contribution) Act 1978, which provided that "any person liable in respect of any damage suffered by another person may recover contribution from any other person liable in respect of the same damage", the words "the same damage" meant damage suffered by the same person.

Richard Gray QC (Fenwick Elliott) for the appellant; Robert Akenhead QC, Adrian Williamson (Alastair Thomson & Partners) for the respondent.

Insolvency

Doorbar v Alltime Securities Ltd; CA(Hirst, Peter Gibson LJJ, Forbes J); 30 Nov 1995

Where, at a creditors' meeting to approve a voluntary arrangement, the chairman "agreed" under r5.17(3) of the Insolvency Rules 1986 (SI no 1925) to put an estimated minimum value on a creditor's unliquidated or unascertained debt so as to entitle that creditor to vote at the meeting, he was doing no more than expressing his willingness to put that value on the debt. It was not necessary for him actually to reach an agreement as to the debt's value with the creditor or anyone else. It would materially diminish the utility of voluntary arrangements if creditors with such claims were free not to be bound by the arrangement simply by choosing not to agree a minimum value which was not to their liking.

Anthony Zacaroli (Isadore Goldman) for the debtor; Amanda Tipples (Tinklin Springall, Beckenham) for the creditor.

Insurance

Amey Properties Ltd v Cornhill Insurance plc; QBD(Comm Ct)(Tucker J); 7 Nov 1995

Where an insurance company wanted to defend an indemnity claim under a motor insurance policy by relying on a clause in the policy which required the vehicle to be kept in good repair, the insurance company had to prove that the insured had been negligent in the upkeep of the vehicle. The test of recklessness did not apply in motor insurance cases but applied in employer liability insurance and property insurance.

Alistair Schaff (Ince & Co) for the plaintiff; Roger Ter Haar QC (Beachcroft Stanleys) for the defendant.

Jurisdiction

Egon Olderndorff v Liberia Corpn; QBD(Comm Ct)(Clarke J); 16 Nov 1995

A contract made between a Japanese company and a German company was subject to art 3 of the Rome Convention 1980 even though the parties had not expressly agreed whether English or Japanese law was to apply because the plaintiff had demonstrated with reasonably certainty that the parties had intended English law to govern. As art 3 was similar to the position at common law a similar test could be applied. Therefore the fact that the contract expressly provided for arbitration in London, and was in a well-known English charter party which contained standard clauses with well-known meanings in English law, was sufficient for the contract to come within art 3 and accordingly be governed by English law.

Victor Lyon (Watson Farley & Williams) for the plaintiff; Graham Dunning (Holman Fenwick & Willan) for the defendant.

Pharmacies

R v Yorkshire Regional Health Authority, ex p Suri; ex p Gompels; CA (Russell, Thorpe, Ralph Gibson LJJ); 29 Nov 1995

The potential effect of the relocation of a pharmacist's premises upon the business of competitors providing pharmaceutical services in the same area was not something which a Family Health Services Authority should consider when deciding, under r 4(3) of the National Health Service (Pharmaceutical Services) Regulations 1992 (SI no 662), whether the change was a "minor relocation". The essential question for the committee was one of geography and topography and the fact that the relocation significantly affected a competitor did not prevent its being minor.

Eldred Tabachnik QC, Jonathan Fisher (Charles Russell); Alice Robinson (Charles Russell) for the applicants; Jonathan Harvie QC, Judith Beale (David F. Charlton, Nottingham) for Boots the chemists; Simon Hawkesworth QC, Keith Freeman (J.E. Perrett, Harrogate) for the health authority; Cherie Booth QC, Heather Cooper (Stephen W. Buckell, Tamworth) for Lloyds Retail Chemists.

Tax

MacArthur (inspector of taxes) v Greycoat Estates Mayfair Ltd; ChD (Sir John Vinelott); 6 Nov 1995

Yearly interest payable by a property company but agreed to be capitalised for a stated period was deductible from the company's profits under the Income and Corporation Taxes Act 1988, s 338 as a "charge on income". The relief afforded by s 338, and its predecessor s 248 of the Taxes Act 1970, was not limited to "short interest" as claimed by the Revenue.

Launcelot Henderson QC (Inland Revenue Solicitor) for the Crown; Andrew Park QC and Hugh McKay (Herbert Smith) for the taxpayer.

Value added tax

Customs and Excise Commissioners v Robert Gordon's College; HL (Lord Keith of Kinkel, Lord Lloyd of Berwick, Lord Nicholls of Birkenhead, Lord Steyn and Lord Hoffmann); 16 Nov 1995

A school, which was exempt from VAT in respect of supplies of education, did not make exempt self-supplies under the Value Added Tax Act 1994, sch 10, paras 5 and 6, when it started to use its sports facilities which it had developed on its own land, having waived VAT exemption with regard to the development. The school used the facilities under a non-exclusive licence agreement with a company, which had also waived exemption, to which it had granted a lease of the facilities. Under EC law, each transaction in the chain of supply was to be looked at separately for VAT purposes to ascertain the value added at each stage. The grant of a licence to the school was a taxable transaction and input tax could be recovered in respect of payment under the licence.

David Milne QC, Colin Tyre (Clyde & Co for Paull & Williamsons, Edinburgh) for the school; DRA Emslie QC and James Campbell (Customs & Excise Solicitor) for the Crown.

Start your day with The Independent, sign up for daily news emails
PROMOTED VIDEO
ebooks
ebooksA special investigation by Andy McSmith
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: Bookkeeper

Negotiable: Recruitment Genius: One of the world's leading suppliers and manuf...

Recruitment Genius: Multiple Apprentices Required

£6240 per annum: Recruitment Genius: Apprentices are required to join a privat...

Sauce Recruitment: HR Manager

£40000 per annum: Sauce Recruitment: This is an exciting opportunity for a HR...

Ashdown Group: Interim HR Manager - 3 Month FTC - Henley-on-Thames

£35000 - £40000 per annum: Ashdown Group: A well-established organisation oper...

Day In a Page

Isis hostage crisis: The prisoner swap has only one purpose for the militants - recognition its Islamic State exists and that foreign nations acknowledge its power

Isis hostage crisis

The prisoner swap has only one purpose for the militants - recognition its Islamic State exists and that foreign nations acknowledge its power, says Robert Fisk
Missing salvage expert who found $50m of sunken treasure before disappearing, tracked down at last

The runaway buccaneers and the ship full of gold

Salvage expert Tommy Thompson found sunken treasure worth millions. Then he vanished... until now
Homeless Veterans appeal: ‘If you’re hard on the world you are hard on yourself’

Homeless Veterans appeal: ‘If you’re hard on the world you are hard on yourself’

Maverick artist Grayson Perry backs our campaign
Assisted Dying Bill: I want to be able to decide about my own death - I want to have control of my life

Assisted Dying Bill: 'I want control of my life'

This week the Assisted Dying Bill is debated in the Lords. Virginia Ironside, who has already made plans for her own self-deliverance, argues that it's time we allowed people a humane, compassionate death
Move over, kale - cabbage is the new rising star

Cabbage is king again

Sophie Morris banishes thoughts of soggy school dinners and turns over a new leaf
11 best winter skin treats

Give your moisturiser a helping hand: 11 best winter skin treats

Get an extra boost of nourishment from one of these hard-working products
Paul Scholes column: The more Jose Mourinho attempts to influence match officials, the more they are likely to ignore him

Paul Scholes column

The more Jose Mourinho attempts to influence match officials, the more they are likely to ignore him
Frank Warren column: No cigar, but pots of money: here come the Cubans

Frank Warren's Ringside

No cigar, but pots of money: here come the Cubans
Isis hostage crisis: Militant group stands strong as its numerous enemies fail to find a common plan to defeat it

Isis stands strong as its numerous enemies fail to find a common plan to defeat it

The jihadis are being squeezed militarily and economically, but there is no sign of an implosion, says Patrick Cockburn
Virtual reality thrusts viewers into the frontline of global events - and puts film-goers at the heart of the action

Virtual reality: Seeing is believing

Virtual reality thrusts viewers into the frontline of global events - and puts film-goers at the heart of the action
Homeless Veterans appeal: MP says Coalition ‘not doing enough’

Homeless Veterans appeal

MP says Coalition ‘not doing enough’ to help
Larry David, Steve Coogan and other comedians share stories of depression in new documentary

Comedians share stories of depression

The director of the new documentary, Kevin Pollak, tells Jessica Barrett how he got them to talk
Has The Archers lost the plot with it's spicy storylines?

Has The Archers lost the plot?

A growing number of listeners are voicing their discontent over the rural soap's spicy storylines; so loudly that even the BBC's director-general seems worried, says Simon Kelner
English Heritage adds 14 post-war office buildings to its protected lists

14 office buildings added to protected lists

Christopher Beanland explores the underrated appeal of these palaces of pen-pushing
Human skull discovery in Israel proves humans lived side-by-side with Neanderthals

Human skull discovery in Israel proves humans lived side-by-side with Neanderthals

Scientists unearthed the cranial fragments from Manot Cave in West Galilee