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Weekly law digests

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14 November 2019
Issue: 7864 / Categories: Case law , In Court , Law digest
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Capital gains tax 

Higgins v Revenue and Customs Commissioners [2019] EWCA Civ 1860, [2019] All ER (D) 25 (Nov)

The Upper Tribunal (Tax and Chancery Chamber) had erred in finding that the appellant taxpayer’s period of ownership of an apartment had begun when he had exchanged unconditional contracts, rather than when he had taken possession, in order to determine whether the property had been his main residence for the purposes of private residence relief from capital gains tax under ss 222 and 223 of the Taxation of Chargeable Gains Act 1992. The Court of Appeal, Civil Division, held that the First-tier Tribunal (Tax Chamber) had been correct to find that the period of ownership had not begun until the taxpayer’s purchase had been completed.

Damages 

Irani v Duchon [2019] EWCA Civ 1846, [2019] All ER (D) 45 (Nov)

Following the claimant’s injuries sustained in an accident for which the defendant had admitted liability, the claimant was made redundant. In assessing damages, the judge had been entitled to find that the present case

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MOVERS & SHAKERS

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NEWS
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NLJ this week: The insider returns
Writing in NLJ this week, NLJ columnist Dominic Regan surveys a landscape marked by leapfrog appeals, costs skirmishes and notable retirements. With an appeal in Mazur due to be heard next month, Regan notes that uncertainties remain over who will intervene, and hopes for the involvement of the Lady Chief Justice and the Master of the Rolls in deciding the all-important outcome
NLJ this week: Drawing the line on contempt
After the Southport murders and the misinformation that followed, contempt of court law has come under intense scrutiny. In this week's NLJ, Lawrence McNamara and Lauren Schaefer of the Law Commission unpack proposals aimed at restoring clarity without sacrificing fair trial rights
NLJ this week: Stop and search by the numbers
The latest Home Office figures confirm that stop and search remains both controversial and diminished. Writing in NLJ this week, Neil Parpworth of De Montfort University analyses data showing historically low use of s 1 PACE powers, with drugs searches dominating what remains
NLJ this week: Looking back on the prorogation that never was
Boris Johnson’s 2019 attempt to shut down Parliament remains a constitutional cautionary tale. The move, framed as a routine exercise of the royal prerogative, was in truth an extraordinary effort to sideline Parliament at the height of the Brexit crisis. Writing in NLJ this week, Professor Graham Zellick KC dissects how prorogation was wrongly assumed to be beyond judicial scrutiny, only for the Supreme Court to intervene unanimously
NLJ this week: How not to plead a schedule of loss
A construction defect claim in the Court of Appeal offers a sharp lesson in pleading discipline. In his latest 'Civil way' column for NLJ, Stephen Gold explains how a catastrophically drafted schedule of loss derailed otherwise viable claims. Across the areas explored in this week's column, the message is consistent: clarity, economy and proper pleading matter more than ever
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