“A bungalow in Essex is at the heart of a test case over how unmarried partners who split up should divide their property.”
The Guardian, 4th May 2011
Source: www.guardian.co.uk
from the Inner Temple Library
“A bungalow in Essex is at the heart of a test case over how unmarried partners who split up should divide their property.”
The Guardian, 4th May 2011
Source: www.guardian.co.uk
“The conditions for entitlement to state pension credit, which included a requirement that a claimant had a right to reside in the United Kingdom or the Republic of Ireland, constituted indirect discrimination against nationals of other European Union member states which was, however, justified by the legitimate aim of protecting the resources of the United Kingdom against benefit or social tourism by those who were not economically or socially integrated with the country.”
WLR Daily, 16th March 2011
Source: www.iclr.co.uk
Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
Borger v Tiroler Gebietskrankenkasse (Case C-516/09); [2011] WLR (D) 89
“The status of an ’employed person’, within the meaning of article 1(a) of Council Regulation (EEC) No 1408/71, as amended , applied to a person during a six-month period of extended unpaid leave following the birth of a child, provided that, during that period, that person was covered, even if only in respect of a single risk, on a compulsory or optional basis, by a general or special social security scheme mentioned in article 1(a) of that Regulation.”
WLR Daily, 10th March 2011
Source: www.iclr.co.uk
Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
R (Tilianu) v Secretary of State for Work and Pensions [2010] EWCA Civ 1397; [2010] WLR (D) 320
” ‘Employment’ within the meaning of art 7(3)(b) and (c) of Directive 2004/38/EC did not include self-employment, with the result that an EU citizen who was no longer self-employed did not retain the status of worker and had no right to reside.”
WLR Daily, 9th December 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“A schoolboy who was told by a judge that he must live with the father he claimed to hate yesterday succeeded in forcing the High Court to reverse its decision.”
The Independent, 12th August 2010
Source: www.independent.co.uk
Revenue and Customs Commissioners v Smallwood and another [2010] EWCA Civ 778; [2010] WLR (D) 177
“In assessing tax liability in a capital gains case raising potential double taxation relief, care was required in construing ‘residence’.”
WLR Daily, 9th July 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
Jones v Kernott [2010] EWCA Civ 578; [2010] WLR (D) 136
“Where the parties had agreed when they separated that they had equal interests in a residential property conveyed into their joint names there had to be something to displace those interests before the court could impute from the parties’ conduct an intention to vary that equality. The passage of time was insufficient to do so even if in the meantime the defendant had acquired alternative accommodation and the claimant had paid all the outgoings.”
WLR Daily, 27th May 2010
Source: www.lawreports.co.uk
Please note once a case has been reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“Unmarried couples who buy homes together could be entitled to an equal share of the property if they split up even if only one party has paid the mortgage and maintained the home, the appeal court ruled yesterday.”
The Independent, 27th May 2010
Source: www.independent.co.uk
“An 79-year-old widow is losing her home after a bitter 11 year legal wrangle over a 3 inch strip of land.”
Daily Telegraph, 18th May 2010
Source: www.telegraph.co.uk
“The court battle between the wife and former mistress of an accountant over the £3.2 million property portfolio he built up came to an abrupt halt today (30 April).”
The Independent, 30th April 2010
Source: www.independent.co.uk
“Keir Starmer QC, Director of Public Prosecutions, today announced that there will be no charges in relation to Baroness Uddin’s claims for parliamentary expenses.”
Crown Prosecution Service, 12th March 2010
Source: www.cps.gov.uk
“The revenue had not been shown, in considering cases founded upon asserted non-resident status, to have altered its interpretation or application of relevant guidance material.”
WLR Daily, 18th February 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“The government is unleashing a tough crackdown on Britain’s super-rich tax exiles in a move that will increase the pressure on dozens of the country’s wealthiest business figures and celebrities.”
The Guardian, 17th February 2010
Source: www.guardian.co.uk
“The Court of Appeal ruled that Robert Gaines-Cooper was liable to pay UK tax despite spending less than 91 days a year in the country because England had remained ‘the centre of gravity of his life and interests’.”
The Times, 17th February 2010
Source: www.timesonline.co.uk
“British citizens living abroad are to be barred from claiming legal aid in England and Wales as part of a cost-cutting crackdown unveiled by the Government today.”
The Independent, 3rd February 2010
Source: www.independent.co.uk
“All peers will have to relinquish their ‘non-domiciled’ tax status and become UK taxpayers if they want to remain in Parliament, under a new Government law.”
Daily Telegraph, 27th January 2010
Source: www.telegraph.co.uk
“A series of amendments to the Constitutional Reform Bill, which is currently before the Commons, have been tabled which would force peers to be domiciled in the United Kingdom for tax purposes.”
Daily Telegraph, 20th January 2010
Source: www.telegraph.co.uk
In re I (A Child) [2009] UKSC 10; [2009] WLR (D) 351
“The right of parties in child contact proceedings to opt in to the jurisdiction of an EU country which would not otherwise have jurisdiction to determine the child’s future, contained in art 12.3 of Council Regulation (EC) No 2201/2003 on jurisdiction and enforcement in matrimonial and parental responsibility matters (‘Brussels II Revised’), could apply when the child was habitually resident outside the European Union.”
WLR Daily, 3rd December 2009
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“A case that could affect the pensions of thousands of Britons who have retired abroad will be heard in a European court later.”
BBC News, 1st September 2009
Source: www.bbc.co.uk
Secretary of State for Work and Pensions v Yates [2009] EWCA Civ 479; [2009] WLR (D) 184
“A Canadian widow who, on her marriage to a British national in Canada, received a British pension based on her husband’s contributions and paid at the rate applicable to the inflation uprating he received, frozen at the time he emigrated, was entitled on his death to a higher rate of pension calculated at the same inflation uprating. She was not entitled to have her pension based on the uprating applicable at the time of his death.”
WLR Daily, 12th June 2009
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
R (A) v Secretary of State for Health [2009] EWCA Civ 225; [2009] WLR (D) 113
“A failed asylum seeker was not ‘ordinarily resident’ within the United Kingdom for the purposes of entitlement to treatment as of right by the National Health Service free of charge. The Guidance as to how a health body should exercise such discretion as it had to grant or withhold treatment in such a case was unlawful for lack of clarity.”
WLR Daily, 1st April 2009
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
Carson and Others v United Kingdom (Application No 42184/05)
European Court of Human Rights
“The exclusion of pensioners living abroad from an index-linked uprating scheme applicable to all pensioners in the United Kingdom was not in breach of the European Convention on Human Rights.”
The Times, 20th November 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
“British pensioners resident in Commonwealth countries have had their appeal for better pensions rejected.”
The Times, 4th November 2008
Source: www.timesonline.co.uk
Barlow Clowes International Ltd (in Liquidation) and Others v Henwood
Court of Appeal
“Where a person abandoned his domicile of choice by ceasing to reside in the relevant country and giving up his intention permanently to reside there, his domicile of origin revived as a matter of law and persisted until he acquired a domicile of choice elsewhere. The weight of evidence required to prove that he had acquired another domicile of choice was no greater than that which was required to show that one domicile of choice had superseded another. Where a person maintained homes in more than one country, however, the question had to be decided by reference to the quality of residence in each of those countries to ascertain in which country he had an intention permanently to reside.”
The Times, 18th June 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
“The Chancellor Alistair Darling has pushed ahead with plans to hit non-domiciled residents with a £30,000 annual tax, with the levy kicking in once they have lived in the UK for seven years.”
The Lawyer, 12th March 2008
Source: www.thelawyer.com
“Property lawyers may enjoy a short-term boost while their wealthier clients sell off their London homes, but new tax plans aimed at rich individuals who are not domiciled in the UK for tax purposes — non-doms, in other words — have received a resounding thumbs down from the British legal profession.”
The Times, 28th February 2008
Source: www.timesonline.co.uk
“Alistair Darling has been accused of bowing to pressure from the super-rich after he sought to reassure foreigners living in Britain worried about his plans to close their tax loopholes.”
The Independent, 13th February 2008
Source: www.independent.co.uk
“The British public will miss out on seeing some of the greatest works of art in the world because of the Government’s tax plans for nondomiciled foreigners, the director of the Tate said yesterday.”
The Times, 9th February 2008
Source: www.timesonline.co.uk
“Russian oligarch Oleg Deripaska this morning won the first round of a legal battle to block a £1.5 billion lawsuit filed against him by a former friend and business partner.”
The Times, 3rd May 2007
Source: www.timesonline.co.uk