England and Wales Case Law

Hector Lester v The Commissioners for HMRC

The tribunal found that a valid enquiry notice was given by HMRC's letter of 22 January 2021 to Grant Thornton, who were authorised agents for Mr Lester, and a closure notice was subsequently issued. Mr Lester validly made carry back claims for losses under s 72 ITA within the extended time limit provided by s 43(2) and s 43C(2) TMA, and any necessary amendment to prior carry forward claims was impliedly effected by the claims letter. The tribunal had jurisdiction to hear the appeal and the claims were validly made.

Source excerpt

• Income tax
• Loss relief
• Time limits
• Carry back claims
• Carry forward claims
• Agency authority

Read case analysis

A & B v C & D

The High Court granted multiple parental orders in surrogacy cases, authorised non-expenses payments, extended time limits where needed, and held welfare is paramount.

• Surrogacy
• Parental orders
• Domicile
• Time limits
• Authorisation of payments
• Child welfare

Read case analysis

Branko Barjaktarovic v The Information Commissioner

The appeal was filed outside the relevant time limit and seeks a remedy outside the Tribunal’s jurisdiction; therefore, the Tribunal must strike out the proceedings.

Source excerpt

• Jurisdiction
• Procedural failure
• Time limits
• Remedies

Read case analysis

David Green v The Lichfield Diocesan Board of Finance (Incorporated) & Anor

Employment Tribunal claim by a curate alleging whistleblowing detriments and perceived-disability discrimination was dismissed; some disclosures were protected, but causation and timing failed.

• Whistleblowing
• Direct discrimination
• Perceived disability
• Jurisdiction
• Time limits
• Employment-law

Read case analysis

The Commissioners for HMRC v Shaun Harte

The Upper Tribunal held that discovery assessments and extended time limits under TMA 1970 apply to each insufficiency separately, not to a mixed assessment as a whole.

• Discovery assessments
• Statutory interpretation
• Time limits
• Conduct conditions
• Income tax
• Discovery-assessments

Read case analysis

AB Machado v Swansea Audio Limited t/a Coyote Ugly

The Tribunal found that the claimant was subjected to harassment related to her nationality by Ms. Freeman on 4 November 2022 and by Ms. Fitzsimmons on 31 December 2022, including remarks linking the claimant's alleged misconduct to her Brazilian nationality. The dismissal was found to be an act of harassment but not direct discrimination. Other complaints were dismissed due to insufficient evidence or being out of time. Victimisation was not established as there was no material link between the protected act and the dismissal.

Source excerpt

• Harassment related to nationality
• Direct discrimination
• Victimisation
• Burden of proof
• Time limits

Read case analysis

D Leonard-Elmaz v Ocado Central Services Ltd

The appeal was dismissed because the ET applied the correct legal tests for apparent bias, time limits, extension of time, and disability under the Equality Act 2010, and was entitled to find no continuing act, no just and equitable grounds to extend time, and no disability due to lack of long-term depression; no error of law was found.

Source excerpt

• Apparent bias
• Disability discrimination
• Time limits
• Just and equitable extension of time

Read case analysis

Hopkinson Reclamation Limited v The Traffic Commissioner for the North West of England

The Upper Tribunal dismissed an appeal against refusal of an operator’s licence application, holding the Traffic Commissioner was entitled to refuse it for late financial evidence and unresolved phoenix concerns.

• Operator's licence
• Financial standing
• Phoenix company
• Time limits
• Appeal procedure
• Operator-licence

Read case analysis

F Ntakibirora Mahoro v The Northern Care Alliance

The Employment Tribunal's decision to dismiss the complaints was upheld as it was found that the adjustments sought by the appellant went beyond what was reasonable, the dismissal was a proportionate means of achieving a legitimate aim, and there was no error of law or perversity in the Tribunal's reasoning. The failure to provide a written statement of reasons for dismissal was not unreasonable as the reasons had already been communicated.

Source excerpt

• Disability discrimination
• Unfair dismissal
• Reasonable adjustments
• Harassment
• Time limits
• Written statement of reasons for dismissal

Read case analysis

Leo McCall v DVSA

The appeal cannot succeed due to expiry of the two-year time limit for completing all parts of the ADI test.

Source excerpt

• Adi test
• Appeal strike out
• Time limits

Read case analysis