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.

PROMOTED VIDEO
Have you tried new the Independent Digital Edition apps?
News
ebooksAn evocation of the conflict through the eyes of those who lived through it
Independent
Travel Shop
the manor
Up to 70% off luxury travel
on city breaks Find out more
santorini
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
and  

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

iJobs Job Widget
iJobs General

AIFMD Business Analyst / Consultant - Investment Management

£450 - £600 per day: Harrington Starr: AIFMD Business Analyst / Consultant - I...

Business Analyst Solvency II SME (Pillar 1, 2 & 3) Insurance

£450 - £600 per day: Harrington Starr: Business Analyst Solvency II SME (Pilla...

Manager - SAS - Data Warehouse - Banking

£350 - £365 per day: Orgtel: Manager, SAS, Data Warehouse, Banking, Bristol - ...

Web Analyst – Permanent – West Sussex – Up to £43k

£35000 - £43000 Per Annum plus excellent benefits: Clearwater People Solutions...

Day In a Page

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
Lauded therapist Harley Mille still in limbo as battle to stay in Britain drags on

Lauded therapist still in limbo as battle to stay in Britain drags on

Australian Harley Miller is as frustrated by court delays as she is with the idiosyncrasies of immigration law
Lewis Fry Richardson's weather forecasts changed the world. But could his predictions of war do the same?

Lewis Fry Richardson's weather forecasts changed the world...

But could his predictions of war do the same?
Kate Bush asks fans not to take photos at her London gigs: 'I want to have contact with the audience, not iPhones'

'I want to have contact with the audience, not iPhones'

Kate Bush asks fans not to take photos at her London gigs
Under-35s have rated gardening in their top five favourite leisure activities, but why?

Young at hort

Under-35s have rated gardening in their top five favourite leisure activities. But why are so many people are swapping sweaty clubs for leafy shrubs?
Tim Vine, winner of the Funniest Joke of the Fringe award: 'making a quip as funny as possible is an art'

Beyond a joke

Tim Vine, winner of the Funniest Joke of the Fringe award, has nigh-on 200 in his act. So how are they conceived?
The late Peter O'Toole shines in 'Katherine of Alexandria' despite illness

The late Peter O'Toole shines in 'Katherine of Alexandria' despite illness

Sadly though, the Lawrence of Arabia star is not around to lend his own critique
Wicken Fen in Cambridgeshire: The joy of camping in a wetland nature reserve and sleeping under the stars

A wild night out

Wicken Fen in Cambridgeshire offers a rare chance to camp in a wetland nature reserve
Comic Sans for Cancer exhibition: It’s the font that’s openly ridiculed for its jaunty style, but figures of fun have their fans

Comic Sans for Cancer exhibition

It’s the font that’s openly ridiculed for its jaunty style, but figures of fun have their fans
Besiktas vs Arsenal: Five things we learnt from the Champions League first-leg tie

Besiktas vs Arsenal

Five things we learnt from the Champions League first-leg tie
Rory McIlroy a smash hit on the US talk show circuit

Rory McIlroy a smash hit on the US talk show circuit

As the Northern Irishman prepares for the Barclays, he finds time to appear on TV in the States, where he’s now such a global superstar that he needs no introduction
Boy racer Max Verstappen stays relaxed over step up to Formula One

Boy racer Max Verstappen stays relaxed over step up to F1

The 16-year-old will become the sport’s youngest-ever driver when he makes his debut for Toro Rosso next season
Fear brings the enemies of Isis together at last

Fear brings the enemies of Isis together at last

But belated attempts to unite will be to no avail if the Sunni caliphate remains strong in Syria, says Patrick Cockburn
Charlie Gilmour: 'I wondered if I would end up killing myself in jail'

Charlie Gilmour: 'I wondered if I'd end up killing myself in jail'

Following last week's report on prison suicides, the former inmate asks how much progress we have made in the 50 years since the abolition of capital punishment