United Kingdom Case Law

Strachan v Revenue And Customs (INCOME TAX AND CAPITAL GAINS TAX - Appellant's domicile of origin)

Strachan v Revenue And Customs (INCOME TAX AND CAPITAL GAINS TAX - Appellant's domicile of origin) [2023] UKFTT 617 (TC) (05 July 2023)

The tribunal held that Mr Strachan remained domiciled in England, did not acquire a domicile of choice in Massachusetts, and succeeded only on the earliest years because HMRC failed to prove causation.

• Domicile of origin
• Domicile of choice
• Discovery assessments
• Carelessness in tax returns
• Requirement to correct provisions
• Tax-law

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Ernest Hilaire (Appellant) v Allen Chastanet (Respondent) (Saint Lucia)

The Privy Council held that Saint Lucia’s article 917A validly imports relevant English statute law as well as common law, including the UK Defamation Act 2013.

• Defamation
• Importation of foreign law
• Limitation periods
• Statutory interpretation
• Constitutional-law
• Statutory-interpretation

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Lea Lilly Perry and another (Appellants) v Lopag Trust Reg and another (Respondents) No 2 (Cayman Islands)

The Privy Council dismissed an appeal, holding that concurrent findings on Israeli matrimonial property law and Liechtenstein trust law should not be disturbed.

• Matrimonial property under foreign law
• Concurrent findings of fact
• Equitable mistake
• Enforcement of trust rights by beneficiaries
• Application of foreign law in domestic courts
• Concurrent-findings-of-fact

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Gol Linhas Aereas S.A (formerly VRG Linhas Aereas S.A.) (Respondent) v MatlinPatterson Global Opportunities Partners (Cayman) II L.P. and others (Appellants) (Cayman Islands)

The Privy Council upheld enforcement in Cayman of a Brazilian arbitral award, finding issue estoppel on validity, no fatal due process breach, and no excess of scope.

• Recognition and enforcement of foreign arbitral awards
• Issue estoppel
• Due process
• Scope of arbitration agreement
• Public policy
• International-arbitration

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Livingston Properties Equities Inc and others (Respondents) v JSC MCC Eurochem and another (Appellants) (British Virgin Islands)

Privy Council appeal on forum non conveniens, service out, and governing law in a BVI bribery and fraud claim. The appeal was allowed and the trial judge’s order restored.

• Forum non conveniens
• Service out of jurisdiction
• Governing law
• Bribery
• Constructive trust
• Dishonest assistance

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Webb (Appellant) v Webb (Respondent) (Cook Islands)

Privy Council appeal on matrimonial property, foreign tax debt enforceability, trust validity, and valuation; appeal dismissed.

• Matrimonial property division
• Validity of trusts
• Foreign tax enforcement
• Disclosure obligations in matrimonial proceedings
• Matrimonial-property-division
• Trust-validity

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Hexagon Sociedad Anonima v Hepburn

Hexagon Sociedad Anonima v Hepburn [2019] UKEAT 0018_19_1311 (13 November 2019)

The EAT held that a prorogation clause and other UK links could support jurisdiction over an employment claim arising in Equatorial Guinea.

• Jurisdiction of employment tribunals
• Prorogation clauses
• Choice of law
• Unfair dismissal
• Protected disclosure
• Employment-tribunal-jurisdiction

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AWH Fund Ltd (In Compulsory Liquidation) (Respondent) v ZCM Asset Holding Company (Bermuda) Ltd (Appellant) (Bahamas)

The Privy Council held that Bahamian insolvency law could reach a foreign recipient of redemption payments and that service out of the jurisdiction was permissible.

• Fraudulent preference
• Extraterritoriality
• Service out of jurisdiction
• Liquidator powers
• Fraudulent-preference
• Service-out-of-jurisdiction

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Suppo (Appellant) v Jhundoo (Respondent) (Mauritius)

The Privy Council restored an order for sale of land, holding that a 2001 deed was admissible as written evidence of a trust and that the purchase was tainted by illegality.

• Contre lettre
• Beneficial ownership
• Illegality of property acquisition by non-citizens
• Admissibility of evidence
• Commencement de preuve par écrit
• Contre-lettre

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Strickland v Kier Ltd & Ors

Strickland v Kier Ltd & Ors [2017] UKEAT 0130_17_1110 (11 October 2017)

The Employment Appeal Tribunal allowed an appeal against a case management order requiring the claimant to share the cost of evidence on Dubai law.

• Burden of proof for foreign law
• Wrongful dismissal
• Case management
• Contractual claims
• Foreign-law
• Burden-of-proof

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