LAW SUMMARIES

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

Crime

R v Cox; CA (Cr Div) (Glidewell LJ, Popplewell, Johnson JJ); 7 March 1995.

The Court of Appeal was empowered in an appropriate case on a murder charge to apply the proviso to s 2(1) of the Criminal Appeals Act 1968 when there had been a misdirection by the judge's failure to leave the issue of provocation to the jury.

Ann Curnow QC (Registrar of Criminal Appeals) for the appellant; David Farrer QC, Brendan Roche (CPS) for the Crown.

Doctor

R v General Medical Council, ex p Virik; QBD (Carnwath J); 15 Feb 1995.

The GMC cannot impose a higher standard for the registration of overseas qualified doctors with limited registration than for doctors with UK qualifications or with recognised overseas qualifications.

Robin Allen (Picton Smeathmans) for Dr Virik; Timothy Straker, Robin Green (Field Fisher & Waterhouse) for the GMC.

Libel

Gilberthorpe v Hawkins & ors; CA (McCowan, Ward LJJ, Sir Roger Parker); 15 March 1995.

The unavailability of legal aid for libel proceedings should elicit a sympathetic approach from a judge considering an application to strike out an action on the ground of delay, which the plaintiff asserted was due to his impecuniosity.

Andrew Nicol (Stephens In- nocent) for the plaintiff; Charles Gray QC, Alexandra Marzec (Farrer & Co) for News Group Newspapers Ltd; Andrew Caldecott QC (Mishcon de Reya) for Mirror Group Newspapers.

Tax

Earlspring Properties Ltd v Guest (Insp of Taxes); CA (Balcombe, Evans, Waite LJJ); 8 March 1995.

A close company was obliged to notify the Revenue of any loans to a participator or the associate of a participator under the Taxes Management Act 1970, s 10. Failure to notify relevant loans amounted to neglect and a liability to default interest under s 88 of the 1970 Act arose.

David Ewart (Stafford Young Jones) for the taxpayer; Launcelot Henderson (Inland Revenue) for the Crown.

VAT

Customs & Excise Commrs v David Lewis Centre; QBD (Owen J); 8 March 1995.

Goods supplied to a charity for use in the care and treatment of handicapped people were zero-rated for VAT as "medical supplies" under the VAT Act 1994, Sch 8, grp 15, item 5 if designed for medical uses, such as diagnosis or treatment; items such as soft furniture and special windows, which might be used for other purposes, were standard rated.

Kenneth Parker QC (Customs & Excise) for the Crown; the taxpayer did not appear.

Customs & Excise Commrs v Reed Personnel Services Ltd; QBD (Laws J); 3 March 1995.

A company providing agency nurses to the NHS did not provide "nursing services" that would have been exempt from VAT under the VAT Act 1994, Sch 9, grp 7(1)(d) or 4. The company supplied administrative services and introduced the nurses for assignment to NHS hospitals, but it was the nurses themselves who provided the nursing services.

Paul Lasok QC (Customs & Excise) for the Crown; David Milne QC, Andrew Hitchmough (Solicitor, Reed Personnel Services) for the taxpayer.

Sargent v Customs & Excise; CA (Nourse, Simon Brown, Waite LJJ); 16 Feb 1995.

A receiver, appointed in respect of specific property owned by a property company, who received rent which included VAT, had to pay the VAT to the Commissioners of Customs & Excise. The receiver was not to be treated as a taxable person under reg 11 of the VAT (General) Regs 1985 to make him personally liable, but public policy still required him to pay the VAT he had col- lected to the commissioners.

Susan Prevezer (Forsyte Saunders Kerman) for the receiver; Robert Jay (Customs & Excise) for the Crown.

Start your day with The Independent, sign up for daily news emails
Have you tried new the Independent Digital Edition apps?
ebooks
ebooksAn introduction to the ground rules of British democracy
Voices
The male menopause: those affected can suffer hot flushes, night sweats, joint pain, low libido, depression and an increase in body fat, among other symptoms
voicesSo the male menopause is real, they say, but what would the Victorians, 'old' at 30, think of that, asks DJ Taylor
Arts and Entertainment
Anna Smaill’s debut novel, The Chimes, is a fusion of fantasy and romance
booksMan Booker Prize nominee Anna Smaill on the rise of Kiwi lit
Sport
Ji So-Yun scores the only goal of the game
sport
Arts and Entertainment
One of the Pyongyang posters, the slogan of which reads: ‘Let the exploits of the northern railway conductors shine!’
art
Life and Style
Linguine with mussels and fresh tomatoes
food + drink
Latest stories from i100
Have you tried new the Independent Digital Edition apps?
SPONSORED FEATURES
Independent Dating
and  

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

iJobs Job Widget
iJobs General

Recruitment Genius: Project Assistant

£17000 per annum: Recruitment Genius: They are a leading company in the field ...

Recruitment Genius: DBA Developer - SQL Server

£30000 - £35000 per annum: Recruitment Genius: This is an exciting opportunity...

Recruitment Genius: Office Manager

£26041 - £34876 per annum: Recruitment Genius: There has never been a more exc...

Recruitment Genius: Travel Customer Service and Experience Manager

£14000 - £17000 per annum: Recruitment Genius: The fastest growing travel comp...

Day In a Page

Turkey-Kurdish conflict: Obama's deal with Ankara is a betrayal of Syrian Kurds and may not even weaken Isis

US betrayal of old ally brings limited reward

Since the accord, the Turks have only waged war on Kurds while no US bomber has used Incirlik airbase, says Patrick Cockburn
VIPs gather for opening of second Suez Canal - but doubts linger over security

'A gift from Egypt to the rest of the world'

VIPs gather for opening of second Suez Canal - but is it really needed?
Man Booker Prize 2015: Anna Smaill - How can I possibly be on the list with these writers I have idolised?

'How can I possibly be on the list with these writers I have idolised?'

Man Booker Prize nominee Anna Smaill on the rise of Kiwi lit
Art of the state: Pyongyang propaganda posters to be exhibited in China

Art of the state

Pyongyang propaganda posters to be exhibited in China
Jeremy Corbyn dresses abysmally. That's a great thing because it's genuine

Jeremy Corbyn dresses abysmally. That's a great thing because it's genuine

Fashion editor, Alexander Fury, applauds a man who clearly has more important things on his mind
The male menopause and intimations of mortality

Aches, pains and an inkling of mortality

So the male menopause is real, they say, but what would the Victorians, 'old' at 30, think of that, asks DJ Taylor
Bill Granger recipes: Heading off on holiday? Try out our chef's seaside-inspired dishes...

Bill Granger's seaside-inspired recipes

These dishes are so easy to make, our chef is almost embarrassed to call them recipes
Blairites be warned, this could be the moment Labour turns into Syriza

Andrew Grice: Inside Westminster

Blairites be warned, this could be the moment Labour turns into Syriza
HMS Victory: The mystery of Britain's worst naval disaster is finally solved - 271 years later

The mystery of Britain's worst naval disaster is finally solved - 271 years later

Exclusive: David Keys reveals the research that finally explains why HMS Victory went down with the loss of 1,100 lives
Survivors of the Nagasaki atomic bomb attack: Japan must not abandon its post-war pacifism

'I saw people so injured you couldn't tell if they were dead or alive'

Nagasaki survivors on why Japan must not abandon its post-war pacifism
Jon Stewart: The voice of Democrats who felt Obama had failed to deliver on his 'Yes We Can' slogan, and the voter he tried hardest to keep onside

The voter Obama tried hardest to keep onside

Outgoing The Daily Show host, Jon Stewart, became the voice of Democrats who felt the President had failed to deliver on his ‘Yes We Can’ slogan. Tim Walker charts the ups and downs of their 10-year relationship on screen
RuPaul interview: The drag star on being inspired by Bowie, never fitting in, and saying the first thing that comes into your head

RuPaul interview

The drag star on being inspired by Bowie, never fitting in, and saying the first thing that comes into your head
Secrets of comedy couples: What's it like when both you and your partner are stand-ups?

Secrets of comedy couples

What's it like when both you and your partner are stand-ups?
Satya Nadella: As Windows 10 is launched can he return Microsoft to its former glory?

Satya Nadella: The man to clean up for Windows?

While Microsoft's founders spend their billions, the once-invincible tech company's new boss is trying to save it
The best swimwear for men: From trunks to shorts, make a splash this summer

The best swimwear for men

From trunks to shorts, make a splash this summer