United Kingdom Case Law

New Claire Wine Ltd v Revenue And Customs (VAT and CORPORATION TAX - admissibility of documents derived from a server as evidence)

New Claire Wine Ltd v Revenue And Customs (VAT and CORPORATION TAX - admissibility of documents derived from a server as evidence) [2024] UKFTT 14 (TC) (4 January 2024)

The Tribunal admitted evidence derived from an Italian server, refused further disclosure, and upheld HMRC’s VAT, corporation tax, section 455 and penalty cases in principle.

• Admissibility of evidence
• Vat assessments
• Corporation tax assessments
• Penalties
• Business records
• Hearsay

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Davis (Appellant) v The Queen (Respondent) (Bahamas)

Privy Council appeal on murder convictions from the Bahamas addressing identification evidence, hearsay, a ballistics report, fresh evidence, and retrial.

• Identification evidence
• Hearsay
• Dock identification
• Fair trial rights
• Admissibility of depositions
• Fresh evidence on appeal

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The Queen (Appellant) v Evans (Respondent) (Bahamas)

Privy Council appeal from the Bahamas on identification, hearsay, and ballistics evidence in a murder case; appeals by Stubbs and Davis were dismissed.

• Identification evidence
• Dock identification
• Hearsay
• Admissibility of depositions
• Fair trial rights
• Ballistics evidence

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Stubbs (Appellant) v The Queen (Respondent) (Bahamas)

The Privy Council upheld Stubbs’s and Davis’s convictions, dismissed the Crown’s appeal on Evans, and ordered resentencing for Stubbs and Davis.

• Identification evidence
• Hearsay
• Dock identification
• Fair trial
• Admission of analyst reports
• Fresh evidence

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Brangman (Appellant) v The Queen (Respondent) (Bermuda)

The Privy Council held that gang evidence was admissible where it proved motive and identity, though some broader bad-character material went too far.

• Admissibility of evidence
• Bad character evidence
• Expert evidence
• Hearsay
• Gang-related crime
• Motive

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Cox (Appellant) v The Queen (Respondent) (Bermuda)

Privy Council guidance on gang evidence, motive, expert testimony, hearsay, and fairness in three Bermuda murder appeals. All three convictions were upheld.

• Admissibility of evidence
• Bad character evidence
• Expert evidence
• Hearsay
• Gang-related offences
• Motive

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Myers (Appellant) v The Queen (Respondent) (Bermuda)

The Privy Council upheld convictions in three Bermuda appeals, holding that gang evidence was largely admissible to prove motive and identity, though some excess material should not have been admitted.

• Admissibility of gang evidence
• Bad character evidence
• Expert evidence
• Hearsay
• Motive
• Propensity

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Belgravia Trading Co Ltd & Ors v Revenue & Customs

Belgravia Trading Co Ltd & Ors v Revenue & Customs [2014] UKFTT 31 (TC) (20 December 2013)

The Tax Chamber refused to exclude hearsay and OLAF-related evidence in garlic-origin appeals, granted more time for document disclosure in the Egypt appeals, and stayed the India appeals.

• Admissibility of evidence
• Hearsay
• Extension of time
• Scope of appeal
• Duty of cooperation under eu law
• Article 221(4) community customs code

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Belgravia Trading Co Ltd & Ors v Revenue & Customs

Belgravia Trading Co Ltd & Ors v Revenue & Customs [2014] UKFTT 31 (TC) (20 December 2013)

The Tribunal refused to exclude hearsay evidence, including an OLAF report, stayed the India appeals, and granted more time for document disclosure in the Egypt appeals.

• Admissibility of evidence
• Hearsay
• Extension of time
• Scope of appeal
• Duty of cooperation
• Article 221(4) community customs code

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