A taxpayer appealed against income tax assessments but transmitted his Case Stated to the High Court eight days late. The Court of Appeal held that the 30-day time limit in Section 56(4) of the Taxes Management Act 1970 was mandatory, and failure to comply deprived the Court of jurisdiction to hear the appeal.
A dispute over the validity of a lease made by a dissolved college. The Exchequer Court established the famous 'mischief rule' for statutory interpretation, requiring courts to consider the common law, the mischief Parliament sought to remedy, and the remedy provided, to suppress the mischief and advance the remedy.
French champagne producers sought to prevent English cider makers from using 'Champagne Cider' and 'Champagne Perry' labels. The case established important guidelines on when English courts should refer questions of European Community law interpretation to the European Court of Justice under Article 177 of the Treaty of Rome.
Property owners granted leases of unoccupied commercial properties to shell companies (SPVs) solely to avoid business rates liability. The SPVs were then dissolved or placed in liquidation. The Supreme Court held that the rating legislation should be interpreted purposively, meaning the SPVs did not become 'owners' for rates purposes as they had no practical ability to occupy or let the properties.
Dispute arose whether an appeal to the Court of Appeal was permitted from a High Court decision under section 9 of the Arbitration Act 1996 regarding a stay of proceedings. The House of Lords held that despite a drafting error in section 18(1)(g) of the Supreme Court Act 1981, the right of appeal remained where the relevant section was silent on restrictions.
A company in liquidation sought to recover unlawful dividends paid to director-shareholders when there were no profits available for distribution. The Court of Appeal held that shareholders are liable under section 277(1) Companies Act 1985 if they knew the facts constituting the contravention, regardless of whether they knew the legal requirements prohibiting such distributions.
One thousand cases of whisky intended for export to Iran were stolen whilst in the carrier's custody in England. The plaintiffs had to pay £30,000 excise duty to HMRC as a consequence. The Court of Appeal held the carrier liable for the full loss including the excise duty, interpreting the CMR Convention purposively rather than literally.
Marleasing sought nullity of La Comercial's incorporation, claiming it was a sham to defraud creditors. The ECJ ruled national courts must interpret domestic law consistently with EU directives, even unimplemented ones, to achieve directive purposes. This established the principle of indirect effect of directives.
Employees of Meridian used company funds to acquire shares in a New Zealand company without board knowledge, triggering disclosure requirements. The Privy Council held that the employees' knowledge was attributable to the company. This case established that rules of attribution must be tailored to the particular statutory purpose.
A German company challenged turnover equalization tax rates on imports. The Court clarified that its preliminary rulings bind national courts, but those courts may make further references if needed. The case interpreted Article 97 EEC Treaty regarding average tax rates for imported products.
Mr Mirvahedy was seriously injured when his car collided with a horse that had escaped from the Henleys' field after being frightened and stampeding through fences. Despite no negligence by the horse owners, the House of Lords held they were strictly liable under section 2(2) of the Animals Act 1971 for damage caused by characteristics normal to horses only in particular circumstances.
A liquidator claimed that set-off arrangements between companies constituted unlawful financial assistance under s151 Companies Act 1985 for acquiring shares. The Court of Appeal held no financial assistance was given as the purchaser, being an assignee of secured loans, was merely enforcing its existing security rights rather than receiving assistance from the target company.
The Secretary of State deprived E3 and N3 of British citizenship on national security grounds, claiming they retained Bangladeshi citizenship. After SIAC determined they would be rendered stateless (contrary to section 40(4) of the British Nationality Act 1981), the Supreme Court held that while deprivation orders remained valid for immigration enforcement purposes, appellants retained underlying British citizenship status throughout, making ZA (born during the deprivation period) a British citizen at birth.
Schoolmasters were taxed on the benefit of concessionary school fees for their children. The House of Lords held that courts may refer to Hansard to interpret ambiguous legislation where ministerial statements clearly indicate Parliament's intention. This landmark case relaxed the exclusionary rule against using Parliamentary materials in statutory construction.
Storkwain Ltd, a pharmacy, supplied controlled medicines on the basis of forged prescriptions which they believed to be genuine. The House of Lords held that the offence under section 58(2)(a) of the Medicines Act 1968 is one of strict liability and does not require proof of mens rea.
Female warehouse operatives claimed equal pay with a male checker warehouse operative whose work was of equal value to theirs. The employer argued the claim was barred because a man did the same work as the women. The House of Lords held that section 1(2)(c) of the Equal Pay Act 1970 must be construed purposively to comply with European Community law obligations.
PSV sought to recover debts from Mr Langdon personally under sections 216 and 217 Insolvency Act 1986. Langdon was a director of Discovery Yachts Limited which went into insolvent liquidation, and subsequently became involved in managing Discovery Yachts Group Limited. The court held that liabilities established against the company in prior proceedings automatically bind a defaulting director under section 217.
The appellant confessed to insurance fraud after police revealed her lover's affair with another woman in the adjacent cell. The Court of Appeal considered whether this amounted to 'oppression' under s.76(2)(a) PACE 1984. The court held oppression requires impropriety and gave the word its ordinary dictionary meaning.
Three appellants were convicted of conspiracy to counterfeit half sovereigns. They argued that the Coinage Offences Act 1936 required proof of dishonest intent to defraud. The House of Lords held that the offence under section 1(1)(a) required only basic intent to produce counterfeit coins, not specific intent to defraud.
Mr Hughes, uninsured and without a full licence but driving faultlessly, was involved in a fatal collision entirely caused by another driver’s dangerous, drug‑impaired driving. The Supreme Court held that section 3ZB requires some culpable element in the defendant’s driving which contributes to the death.
Two parents were charged with terrorism funding for sending money overseas. Before trial, the Supreme Court had to interpret "has reasonable cause to suspect" in section 17 Terrorism Act 2000, holding it sets an objective suspicion test, not requiring actual suspicion.
The respondent was convicted of murder on retrial after the Court of Appeal quashed his original conviction. However, he was never arraigned on the fresh indictment as required by section 8(1) of the Criminal Appeal Act 1968. The Supreme Court held that failure to comply with procedural requirements in section 8(1) does not deprive the Crown Court of jurisdiction to conduct a retrial, overruling previous Court of Appeal authority.
The defendant was found with cannabis left in his car by a friend, intending to return it when collected. The House of Lords held that returning drugs to a depositor constitutes 'supply' under the Misuse of Drugs Act 1971, as it enables the depositor to use the drugs for their own purposes.
An administrator of a company in insolvency was charged under TULRCA for failing to notify the Secretary of State of redundancies. The Supreme Court held that an administrator is not an 'officer' of the company within section 194(3), applying a constitutional rather than functional test to the meaning of 'officer'.
Spanish-owned fishing companies challenged UK legislation requiring British nationality for vessel registration. The European Court of Justice ruled that national courts must set aside domestic rules preventing interim relief to protect Community law rights, establishing the supremacy of EC law over conflicting national provisions.
September 13, 2026
National Case Law Archive
September 3, 2026
National Case Law Archive
September 3, 2026
National Case Law Archive