Capital gains tax
R (on the application of Haworth) v Revenue and Customs Commissioners [2019] EWCA Civ 747, [2019] All ER (D) 02 (Jun)
In applying its power to give a follower and accelerated payment notice to the claimant taxpayer, the defendant Revenue and Customs Commissioners had misdirected itself by placing more weight on the decision in Re the Trevor Smallwood Trust; Smallwood and another v Revenue and Customs Commissioners([2010] All ER (D) 99 (Jul)) than it bore. Accordingly, the Court of Appeal, Civil Division, allowed the claimant’s appeal against the decision to dismiss his application for judicial review of the notices.
Conflict of laws
BNP Paribas SA v Trattamento Rifiuti Metropolitani SPA [2019] EWCA Civ 768, [2019] All ER (D) 01 (Jun)
The judge had been correct to find that, on the issue of competing jurisdiction clauses contained in contractual documentation between the parties, the respondent had much the better argument that its claim against the appellant should be heard by the English courts, not the Italian courts. Accordingly, the Court of Appeal, Civil Division, dismissed the appellant’s appeal.
