LAW REPORT - Case summaries

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

Building contract

Callaghan & anr (t/a TW Construction) v Hewgate Construction Ltd; CA (Staughton, Beldam, Peter Gibson LJJ); 11 Apr 1995.

Clause 7(1) of the National Federation of Building Trades Employers form of subcontract for non-nominated subcontractors, 1978 edition, did not impose a duty on a building contractor to safeguard the sub-contractor's plant by ensuring the site was secure.

Robert J Evans (Davies Lavery, Maidstone) for the appellant; Mark Bishop (Michael Friend & Co, Walton on Thames) for the respondent.


Customs & Excise Commrs v Arbib; QBD (Latham J); 16 Mar 1995.

Construction costs of a building put up to house a swimming pool connected to a grade II listed farmhouse by a covered walkway was zero-rated under the Value Added Tax Act 1994, Sch 8, grp 7, item 1 because it was an "extension of a listed building".

Peter Mantle (Customs & Excise) for the Crown; Kevin Prosser (Lovell White Durrant) for the taxpayer.

Customs & Excise Commrs v Granton Marketing Ltd & anr; QBD (Tucker J); 30 Mar 1995.

A company whose business was issuing cards described as "discount vouchers" entitling the holder to a "free" main course or a bottle of wine when ordering a restaurant meal was liable for VAT. The cards were not to be disregarded by virtue of the Value Added Tax Act 1994, Sch 6, grp 5, whether the vouchers were sold to intermediaries for onward sale or to the end customer who would himself obtain the discount. The vouchers, which entitled the holder to a discount only when purchasing a meal, were not comparable to, for example, book tokens which represented a prepayment for goods or services.

Michael Kent (Customs & Excise) for the Crown; David Milne QC (Travers Smith Braithwaite) for the taxpayer.

Customs & Excise Commrs v Leightons Ltd & anr; QBD (McCullough J); 13 Mar 1995.

For VAT purposes, the dispensing and fitting of spectacles was a supply of services separate from the supply of the spectacles themselves. Such services supplied by a person registered or enrolled as an ophthalmic or dispensing optician were exempt supplies within the VAT Act 1994, Sch 9, grp 7, item 1.

Kenneth Parker QC (Customs & Excise) for the Crown; David Ewart (Stevens & Bolton, Guildford) for the Leightons; Michael Sherry (Titmuss Sainer Dechart) for Eye-Tech.

Customs & Excise Commrs v Wellington Private Hospital Ltd & ors; QBD (Jowitt J); 26 Apr 1995.

Medicines provided for in- patients by private hospitals from their stock of drugs and the supply of services such as accommodation, nursing etc together constituted an exempt supply of services for VAT purposes under EC Council Directive 77/388 (OJ 1977 L145/1), art 13(A)(1), as well as under UK legislation. The hospitals could not therefore recover input tax on a separate supply of zero- rated goods in respect of the drugs under the VAT Act 1994, Sch 8, grp 12, items 1 or 2. The same applied to prostheses fixed by surgical procedures, such as replacement hips, which were part of the medical or surgical care supplied by the hospital.

Kenneth Parker QC (Customs & Excise) for the Crown; David Milne QC, Rupert Baldry (Dibb Lupton Broomhead, and Stephenson Harwood) for the Wellington and for St Martins Hospital; Roderick Cordara QC, Perdita Cargill-Thompson (Paul Newton, Bupa legal dept) for Bupa.


Buchanan v Gresswell & anr; QBD (Keene J); 26 Apr 1995.

It was not possible for licensing justices, on an application to revoke a justices' on-licence held by two persons, pursuant to s 20A of the Licensing Act 1964, with regard to one holder, having found he was no longer a fit and proper person, but to allow the other to continue holding the licence. But justices could exercise discretion not to revoke if the holder they found to be unfit had played a very minor role in running the premises.

Karl H Scholz (J H Jessup, Surrey County Council) for the appellant.


Wain v Cameron (Insp of Taxes); ChD (Harman J); 27 Apr 1995.

An author sold his manuscripts and working papers created over a period of years for a lump sum, retaining all copyrights. The lump sum was paid in three instalments. Each instalment was taxable under Sch D, case II as income of the author's profession in the year of assessment during which it was received.

David Ewart (Stephens Innocent) for the taxpayer; Timothy Brennan (Inland Revenue) for the Crown.


Preston Borough Council v Riley & anr; CA (Russell, Hobhouse LJJ, Sir Roger Parker); 23 Mar 1995.

Liability for unpaid community charge under the Local Government Finance Act 1988 was a "debt" for the purpose of Pt VI of the County Courts Act 1984, which contained provisions covering the making of administration orders in the county court. It was, therefore, part of the debtor's "whole indebtedness" for the purpose of s 112(1)(b) and a "debt" for the purpose of s 114 of the1984 Act.

Anthony Rumbelow QC, Winston Hunter (Sutcliffe Reed, Preston) for the appellant; Bill Braithwaite QC, Mark Mulrooney (Council Solicitor) for Preston.

A model of a Neanderthal man on display at the National Museum of Prehistory in Dordogne, France
Richard Dawkins dedicated his book 'The Greatest Show on Earth' to Josh Timonen
newsThat's Richard Dawkins on babies with Down Syndrome
Arts and Entertainment
Eye of the beholder? 'Concrete lasagne' Preston bus station
architectureWhich monstrosities should be nominated for the Dead Prize?
Have you tried new the Independent Digital Edition apps?
ebooksAn evocation of the conflict through the eyes of those who lived through it
Dinosaurs Unleashed at the Eden Project
Arts and Entertainment
Life and Style
This month marks the 20th anniversary of the first online sale
techDespite a host of other online auction sites and fierce competition from Amazon, eBay is still the most popular e-commerce site in the UK
Travel Shop
the manor
Up to 70% off luxury travel
on city breaks Find out more
Up to 70% off luxury travel
on chic beach resorts Find out more
sardina foodie
Up to 70% off luxury travel
on country retreats Find out more
Have you tried new the Independent Digital Edition apps?
Independent Dating

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

iJobs Job Widget
iJobs General

Quantitative Analyst (Financial Services, Graduate, SQL, VBA)

£45000 per annum: Harrington Starr: Quantitative Analyst (Financial Services, ...

Application Support Engineer (C++, .NET, VB, Perl, Bash, SQL)

Negotiable: Harrington Starr: Application Support Engineer (C++, .NET, VB, Per...

C# .NET Software Developer (Client-Side, SQL, VB6, WinForms)

Negotiable: Harrington Starr: C# .NET Software Developer (Client-Side, SQL, VB...

C# Developer (Genetic Algorithms, .NET 4.5, TDD, SQL, AI)

£40000 - £60000 per annum + Benefits + Bonus: Harrington Starr: C# Developer (...

Day In a Page

Middle East crisis: We know all too much about the cruelty of Isis – but all too little about who they are

We know all too much about the cruelty of Isis – but all too little about who they are

Now Obama has seen the next US reporter to be threatened with beheading, will he blink, asks Robert Fisk
Neanderthals lived alongside humans for centuries, latest study shows

Final resting place of our Neanderthal neighbours revealed

Bones dated to 40,000 years ago show species may have died out in Belgium species co-existed
Scottish independence: The new Scots who hold fate of the UK in their hands

The new Scots who hold fate of the UK in their hands

Scotland’s immigrants are as passionate about the future of their adopted nation as anyone else
Britain's ugliest buildings: Which monstrosities should be nominated for the Dead Prize?

Blight club: Britain's ugliest buildings

Following the architect Cameron Sinclair's introduction of the Dead Prize, an award for ugly buildings, John Rentoul reflects on some of the biggest blots on the UK landscape
eBay's enduring appeal: Online auction site is still the UK's most popular e-commerce retailer

eBay's enduring appeal

The online auction site is still the UK's most popular e-commerce site
Culture Minister Ed Vaizey: ‘lack of ethnic minority and black faces on TV is weird’

'Lack of ethnic minority and black faces on TV is weird'

Culture Minister Ed Vaizey calls for immediate action to address the problem
Artist Olafur Eliasson's latest large-scale works are inspired by the paintings of JMW Turner

Magic circles: Artist Olafur Eliasson

Eliasson's works will go alongside a new exhibition of JMW Turner at Tate Britain. He tells Jay Merrick why the paintings of his hero are ripe for reinvention
Josephine Dickinson: 'A cochlear implant helped me to discover a new world of sound'

Josephine Dickinson: 'How I discovered a new world of sound'

After going deaf as a child, musician and poet Josephine Dickinson made do with a hearing aid for five decades. Then she had a cochlear implant - and everything changed
Greggs Google fail: Was the bakery's response to its logo mishap a stroke of marketing genius?

Greggs gives lesson in crisis management

After a mishap with their logo, high street staple Greggs went viral this week. But, as Simon Usborne discovers, their social media response was anything but half baked
Matthew McConaughey has been singing the praises of bumbags (shame he doesn't know how to wear one)

Matthew McConaughey sings the praises of bumbags

Shame he doesn't know how to wear one. Harriet Walker explains the dos and don'ts of fanny packs
7 best quadcopters and drones

Flying fun: 7 best quadcopters and drones

From state of the art devices with stabilised cameras to mini gadgets that can soar around the home, we take some flying objects for a spin
Joey Barton: ‘I’ve been guilty of getting a bit irate’

Joey Barton: ‘I’ve been guilty of getting a bit irate’

The midfielder returned to the Premier League after two years last weekend. The controversial character had much to discuss after his first game back
Andy Murray: I quit while I’m ahead too often

Andy Murray: I quit while I’m ahead too often

British No 1 knows his consistency as well as his fitness needs working on as he prepares for the US Open after a ‘very, very up and down’ year
Ferguson: In the heartlands of America, a descent into madness

A descent into madness in America's heartlands

David Usborne arrived in Ferguson, Missouri to be greeted by a scene more redolent of Gaza and Afghanistan
BBC’s filming of raid at Sir Cliff’s home ‘may be result of corruption’

BBC faces corruption allegation over its Sir Cliff police raid coverage

Reporter’s relationship with police under scrutiny as DG is summoned by MPs to explain extensive live broadcast of swoop on singer’s home