Judgment Call: 15 October 2012

Land Rover v Revenue and Customs Commissioners. [2012] UKFTT 562 (TC). Christopher Jenkins; Judge Kevin Poole. 06 September 2012

Tax

Part of the satellite navigation system installed in motor vehicles manufactured by the appellant was an ‘assembly for GPS system having a position determination function’ within the Combined Nomenclature. Even though it was contained in its own housing it was not a standalone product and was properly described as an assembly.

Appeal allowed

For the appellant Land Rover

Monckton Chambers’ Valentina Sloane instructed directly

For the respondents HM Revenue & Customs

One Crown Office Row’s Owain Thomas instructed directly

OT
Owain Thomas

Pensions

In the Matter of Sea Containers Services Ltd (In Liquidation); Sea Containers Ltd (In Liquidation); 0438490 Travel Ltd (In Liquidation); 1882420 LTD (In Liquidation); & S.C. Maritime Ltd (In Liquidation) And In the Matter of the Insolvency Act 1986 Re. [2012] EWHC 2547 (Ch). Hildyard J. 19 September 2012

The court determined questions concerning a final salary occupational pension scheme in which the benefits to male and female members were equalised by raising the normal retirement date to 65 for all members, and the effect of a special promise made to certain female members that they would still be provided with a pension at 60 if they elected to retire then.

Judgment accordingly

For the applicants Sea Containers Services Ltd (In Liquidation)

3 Stone Buildings’ Sarah Asplin QC; 3 Stone Buildings’ Fenner Moeran; Bingham McCutchen Rod Farningham

For the representative respondents

Outer Temple Chambers’ Andrew Short QC; Wragge & Co director Ian Gordon

Civil Procedure.

Tinseltime Ltd v (1) Roberts. (2) M & JT Davies (3) Denbighshire County Council

(4) Welsh Assembly Government and (respondent) Gavin Edmondson [2012] EWHC 2628 (TCC). Judge Stephen Davies. 28 September 2012

It was not appropriate to make a non-party costs order against a solicitor who acted for an impecunious claimant under a conditional fee agreement where there was no after the event insurance policy in place and who also agreed to fund the disbursements necessary to allow the case to proceed.

Application refused

For the defendants/applicants Roberts, M & JT Davies, Denbighshire County Council, Welsh Assembly Government

Keating Chambers’ Richard Coplin instructed by senior partner Peter Butler of GHP Legal for Roberts, partner Mark Hemsted of Clyde & Co for Davies, associate Matthew Stevens of Hugh James, for Denbighshire CC and Andrew Cooper, director of Weightmans for the Welsh Assembly.

For the respondent Gavin Edmondson

Hailsham Chambers’ Simon Wilton instructed by Berrymans Lace Mawer partner Ben Parks