Case book

Shafiq Ur Rehman v Secretary of State for the Home Department (11/10/01) HL
Lords: Slynn, Steyn, Hoffmann, Clyde, Hutton

When considering the deportation of a foreign national, the meaning of ‘national security’ was not restricted to the prevention of threats directed at the UK.
Appearances: Sibghat Kadri QC (6 King’s Bench Walk), Arthur Blake (13 King’s Bench Walk) instructed by Bhatti & Co for the respondent. Philip Sales (11 King’s Bench Walk), Robin Tam (1 Temple Gardens) instructed by the Treasury Solicitor for the Crown.
(Lawtel ref: C7800511)
R v Brian Roger Allen (11/10/01) HL
Lords: Bingham, Nicholls, Steyn, Hutton, Scott

A shadow director was to be regarded as a director in respect of living accommodation and benefits received, and therefore those emoluments fell to be assessed under Schedule E for tax purposes.
Appearances: James Kessler (24 Old Buildings) instructed by Gouldens for the appellant. David Milne QC (Pump Court Tax Chambers) instructed by the Inland Revenue for the Crown.
(Lawtel ref: C0102016)
R v Dermot Jeremy Dimsey (11/10/01) HL
Lords: Bingham, Nicholls, Steyn, Hutton, Scott

Under s739(2) Income and Corporatoion Taxes Act 1988, offshore companies were liable to pay the UK corporation tax on their profits.
Appearances: Robert Venab-les QC, Timothy Lyons, Ama-nda Hardy (24 Old Buildings) for the appellant. David Milne QC (Pump Court Tax Cham-bers) instructed by the Inland Revenue for the Crown.
(Lawtel ref: C0102015)
Chief Constable of West Yorkshire Police & ors v Mr R Khan (11/10/01) HL
Lords: Nicholls, Mackay, Hoffmann, Hutton, Scott

Employers could protect themselves in pending racial discrimination proceedings by preserving their position when asked for references for employees without laying themselves open to a charge of victimisation.
Appearances: David Bean QC (Matrix Chambers) and David Jones (Broadway House) instructed by the solicitor for the West Yorkshire Police for the Chief Constable. John Hand QC and Melanie Tether (Old Square Chambers) instructed by Russell Jones & Walker for Mr Khan.
(Lawtel ref: C007266)
Eastgate Group Ltd v Lindsey Morden Group Inc & Smith and Williamson (10/10/01) CA
Lords: Potter, Longmore

Damage resulting to the claimant purchase from a vendor’s breaches of warranty concerning the value of a company bought by the claimant was the same damage as resulted from the alleged failure of the purchaser’s accountants to properly conduct due diligence investigations in relation to that company.
Appearances: John Martin QC and Jonathan Seitler (Wilberforce Chambers) instructed by Barlow Lyde & Gilbert for Smith and Williamson. Anthony Boswood QC, Bankim Thanki and Henry King (Fountain Court Chambers) instructed by Linklaters & Alliance for Lindsey Morden Group. Andrew Popplewell QC (Brick Court Chambers) and Guy Morpuss (20 Essex Street) for Eastgate Group, in-structed by Macfarlanes.
(Lawtel ref: C0100974)