CASE SUMMARIES: 20 January 1997

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

Land

Hypo-Mortgage Services Ltd v Robinson; CA (Nourse LJ, Sir John May) 7 Nov 1996.

Where a house was held on trust, the presence in the house of an infant beneficiary when it was mortgaged by a sole trustee did not support a claim that the mortgagee took subject to an overriding interest in favour of that beneficiary. Such a presence could not amount to "actual occupation" for the purpose of s 70(1)(g) of the Land Registration Act 1925 because an infant, even if not occupying in the shadow of a parent or other adult, lacked the legal capacity to consent to the transaction and to respond to relevant inquiries.

Jonathan H. Marks (Eversheds, Cardiff) for the plaintiff mortgagee; the defendant in person.

VAT

Customs & Excise Commrs v Bassimeh; CA (Evans, Henry, Aldous LJJ) 20 Nov 1996.

A penalty was assessed personally on a company director under s 14 of the Finance Act 1986 where the company's default over a four-year period was attributable to his dishonesty and the company had been assessed to a penalty under s 13 of the Finance Act 1985. The assessment and its notification to the director as a total sum not split into prescribed accounting periods were valid. All he needed to know was that the assessment on him, as opposed to the underlying assessment on the company, was properly made and notified to him. He did not need to know the details of the assessment on the company.

Rupert Baldry (Barry Philips & Co) for the director; Nigel Pleming QC (Customs & Excise).

Aspro Travel Ltd v Customs & Excise Commrs; QBD (Keene J) 22 Nov 1996.

Tour operators accounting for VAT under the Tour Operators' Margin Scheme, in Customs leaflet 709/5/88, were not permitted to elect retrospectively not to use the standard method of calculation provided by the scheme. Under the standard method, all supplies by third parties to the tour operator's customers were covered, wherever they were enjoyed but election might be made to account separately for supplies made to customers within the EC and those outside. Election to use the alternative method had to be made at the latest at the end of the taxpayer's financial year when adjusted accounts became due.

Roderick Cordara QC, Perdita Cargill-Thompson (Garrett & Co, Leeds) for Aspro; Kenneth Parker QC (Customs & Excise).

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

Ashdown Group: HR Manager - West London - £50,000

£40000 - £50000 per annum + bonus: Ashdown Group: HR Manager - West London - £...

Recruitment Genius: Recruitment & HR Administrator

£17000 - £18000 per annum: Recruitment Genius: This is an exciting opportunity...

Guru Careers: HR Manager / HR Business Partner

£55 - 65k (DOE) + Benefits: Guru Careers: A HR Manager / HR Business Partner i...

Recruitment Genius: Senior HR Assistant

£23000 - £25000 per annum: Recruitment Genius: The Company's vision is to be t...

Day In a Page

Greece debt crisis: What happened to democracy when it’s a case of 'Vote Yes or else'?

'The economic collapse has happened. What is at risk now is democracy...'

If it doesn’t work in Europe, how is it supposed to work in India or the Middle East, asks Robert Fisk
The science of swearing: What lies behind the use of four-letter words?

The science of swearing

What lies behind the use of four-letter words?
The Real Stories of Migrant Britain: Clive fled from Zimbabwe - now it won't have him back

The Real Stories of Migrant Britain

Clive fled from Zimbabwe - now it won’t have him back
Africa on the menu: Three foodie friends want to popularise dishes from the continent

Africa on the menu

Three foodie friends want to popularise dishes from the hot new continent
Donna Karan is stepping down after 30 years - so who will fill the DKNY creator's boots?

Who will fill Donna Karan's boots?

The designer is stepping down as Chief Designer of DKNY after 30 years. Alexander Fury looks back at the career of 'America's Chanel'
10 best statement lightbulbs

10 best statement lightbulbs

Dare to bare with some out-of-the-ordinary illumination
Wimbledon 2015: Heather Watson - 'I had Serena's poster on my wall – now I'm playing her'

Heather Watson: 'I had Serena's poster on my wall – now I'm playing her'

Briton pumped up for dream meeting with world No 1
Wimbledon 2015: Nick Bollettieri - It's time for big John Isner to produce the goods to go with his thumping serve

Nick Bollettieri's Wimbledon Files

It's time for big John Isner to produce the goods to go with his thumping serve
Dustin Brown: Who is the tennis player who knocked Rafael Nadal out of Wimbeldon 2015?

Dustin Brown

Who is the German player that knocked Nadal out of Wimbeldon 2015?
Ashes 2015: Damien Martyn - 'England are fired up again, just like in 2005...'

Damien Martyn: 'England are fired up again, just like in 2005...'

Australian veteran of that Ashes series, believes the hosts' may become unstoppable if they win the first Test
Tour de France 2015: Twins Simon and Adam Yates have a mountain to climb during Tour of duty

Twins have a mountain to climb during Tour of duty

Yates brothers will target the steepest sections in bid to win a stage in France
John Palmer: 'Goldfinger' of British crime was murdered, say police

Murder of the Brink’s-MAT mastermind

'Goldfinger' of British crime's life ended in a blaze of bullets, say police
Forget little green men - aliens will look like humans, says Cambridge University evolution expert

Forget little green men

Leading evolutionary biologist says aliens will look like humans
The Real Stories of Migrant Britain: An Algerian scientist adjusts to life working in a kebab shop

The Real Stories of Migrant Britain

An Algerian scientist struggles to adjust to her new life working in a Scottish kebab shop
Bodyworlds museum: Dr Gunther von Hagens has battled legal threats, Parkinson's disease, and the threat of bankruptcy

Dying dream of Doctor Death

Dr Gunther von Hagens has battled legal threats, Parkinson's disease, and the threat of bankruptcy