LAW REPORTS: CASE SUMMARIES; 3 February 1997

LAW REPORTS

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

European law

R v MAFF, ex p First City Trading Ltd; QBD (Laws J) 29 Nov 1996.

The fundamental principles of Community law only applied to an action or decision taken by a member state under domestic law if it constituted a measure taken pursuant to Community law. Since the Beef Stocks Transfer Scheme which gave effect to the Slaughtering Industry (Emergency Aid) Scheme 1996 did not constitute a measure taken pursuant to Community law, it was not within the scope of the fundamental principles and accordingly was not subject to the doctrine of equal treatment.

Nicholas Green (Clyde & Co) for the applicants; Kenneth Parker QC (Treasury Solicitor) for the respondents.

Practice

Practice Direction No 2 of 1996 (Chancery Division: Schemes and reductions); Sir Richard Scott V-C; 27 Nov 1996.

The principal effect of this direction was that petitions to sanction schemes would in future be heard by a judge. Chancery judges considered this change of prac- tice desirable. Among the considerations taken into account was the fact that schemes often bound numerous persons who were not before the court. During term time petitions to sanction schemes would be listed on Mondays.

VAT

Customs & Excise Commrs v Safeway Stores plc; QBD (Keene J) 22 Nov 1996.

"Party trays" supplied to order in a supermarket, consisting of items otherwise sold separately in the store but arranged attractively on a disposable foil dish, did not amount to a "supply in the course of catering" and were therefore zero-rated. They were not excluded from the zero-rating of food provided by note 3 to Group 1 of Sch 8 to the Value Added Tax Act 1994.

David Milne QC, Andrew Hitchmough (Garrett & Co, Leeds) for Safeway; Hugo Keith (Customs & Excise).

Suggested Topics
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

The week Hollywood got scared and had to grow up a bit

The week Hollywood got scared and had to grow up a bit

Sony suffered a chorus of disapproval after it withdrew 'The Interview', but it's not too late for it to take a stand, says Joan Smith
From Widow Twankey to Mother Goose, how do the men who play panto dames get themselves ready for the performance of a lifetime?

Panto dames: before and after

From Widow Twankey to Mother Goose, how do the men who play panto dames get themselves ready for the performance of a lifetime?
Thirties murder mystery novel is surprise runaway Christmas hit

Thirties murder mystery novel is surprise runaway Christmas hit

Booksellers say readers are turning away from dark modern thrillers and back to the golden age of crime writing
Anne-Marie Huby: 'Charities deserve the best,' says founder of JustGiving

Anne-Marie Huby: 'Charities deserve the best'

Ten million of us have used the JustGiving website to donate to good causes. Its co-founder says that being dynamic is as important as being kind
The botanist who hunts for giant trees at Kew Gardens

The man who hunts giants

A Kew Gardens botanist has found 25 new large tree species - and he's sure there are more out there
The 12 ways of Christmas: Spare a thought for those who will be working to keep others safe during the festive season

The 12 ways of Christmas

We speak to a dozen people who will be working to keep others safe, happy and healthy over the holidays
Birdwatching men have a lot in common with their feathered friends, new study shows

The male exhibits strange behaviour

A new study shows that birdwatching men have a lot in common with their feathered friends...
Diaries of Evelyn Waugh, Virginia Woolf and Noël Coward reveal how they coped with the December blues

Famous diaries: Christmas week in history

Noël Coward parties into the night, Alan Clark bemoans the cost of servants, Evelyn Waugh ponders his drinking…
From noble to narky, the fall of the open letter

From noble to narky, the fall of the open letter

The great tradition of St Paul and Zola reached its nadir with a hungry worker's rant to Russell Brand, says DJ Taylor
A Christmas ghost story by Alison Moore: A prodigal daughter has a breakthrough

A Christmas ghost story by Alison Moore

The story was published earlier this month in 'Poor Souls' Light: Seven Curious Tales'
Marian Keyes: The author on her pre-approved Christmas, true love's parking implications and living in the moment

Marian Keyes

The author on her pre-approved Christmas, true love's parking implications and living in the moment
Bill Granger recipes: Our chef creates an Italian-inspired fish feast for Christmas Eve

Bill Granger's Christmas Eve fish feast

Bill's Italian friends introduced him to the Roman Catholic custom of a lavish fish supper on Christmas Eve. Here, he gives the tradition his own spin…
Liverpool vs Arsenal: Brendan Rodgers is fighting for his reputation

Rodgers fights for his reputation

Liverpool manager tries to stay on his feet despite waves of criticism
Amir Khan: 'The Taliban can threaten me but I must speak out... innocent kids, killed over nothing. It’s sick in the mind'

Amir Khan attacks the Taliban

'They can threaten me but I must speak out... innocent kids, killed over nothing. It’s sick in the mind'
Michael Calvin: Sepp Blatter is my man of the year in sport. Bring on 2015, quick

Michael Calvin's Last Word

Sepp Blatter is my man of the year in sport. Bring on 2015, quick