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England and Wales decisions
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Advance payments made by TFS to Vitan were not for imports of specific goods and cannot be treated as part of the customs value for import VAT purposes; import VAT is only due on the declared value of goods actually imported.
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The Court held that s. 1(1B)(b) SSAA 1992 requires claimants to provide information or evidence that actually justifies the allocation of a NINo, not merely evidence that appears sufficient on its face. Full verification is required before entitlement to Universal Credit is established. However, the Court found that the Secretary of State's position that it is never possible to make an advance payment to a claimant without a NINo is not warranted by the language of the regulations. In principle, the Secretary of State can consider whether it is likely that the conditions of entitlement are me…
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Bui, R (On the Application Of) v Secretary of State for Work and Pensions (Re Universal Credit) [2023] EWCA Civ 566 (25 May 2023)
Court of Appeal held genuine evidence is required for NINo-linked UC claims, upheld the DWP’s two-stage NINo process, but rejected a blanket refusal to consider advance payments.
UK Power Networks (Operations) Ltd, R (on the application of) The Gas and Electricity Markets Authority & Ors [2017] EWHC 1175 (Admin) (23 May 2017)
The High Court quashed GEMA’s decision on electricity connection charges, holding that the Electricity Act 1989 does not prohibit advance or staged payment under section 19.
The Court of Appeal held that Aviva remained liable on a performance bond despite the employer making ÂŁ750,000 in separate side-agreement payments to the contractor.
Aviva Insurance Ltd v Hackney Empire Ltd [2012] EWCA Civ 1716 (19 December 2012)
Court of Appeal held that a surety was not discharged by extra-contractual payments made under a separate side agreement, and upheld liability under the bond.
The Court of Appeal held there was no binding contract for the sale of the goods, so Trade Electronix could not show title had passed before the later disposal.
Wembley National Stadium Ltd v Wembley (London) Ltd& Ors [2007] EWHC 756 (Ch) (04 April 2007)
The High Court held that Wembley (London) Limited remained the lessor for all lease purposes, upheld recovery of certain service-charge costs, and awarded ÂŁ120,000 in advance payments.
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