Judge: Lady Hale

Rangers v Advocate General for Scotland [2017] WTLR 1093

The appeal concerned a tax avoidance scheme by which employers paid remuneration to their employees through an employees’ remuneration trust in the hope that the scheme would avoid liability to income tax and Class 1 national insurance contributions. The question on appeal was whether an employee’s remuneration was taxable as their emoluments or earnings when it was paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself.

The employing companies, including RFC, operated the tax avoidance scheme in the tax years between...

In the matter of the Baronetcy of Pringle of Stichill UKPC 16

This was a referral to the Privy Council under s4 of the Judicial Committee Act 1833, under which the Queen can refer matters to the Judicial Committee of the Privy Council for advice. On this reference, the Privy Council was asked to advise as to (i) who was entitled to be entered on the Official Roll of the Baronetage as the Baronet of Pringle of Stichill; and (ii) whether DNA evidence resulting from the obtaining of a DNA sample from the tenth baronet (Sir Steuart Robert Pringle) in late 2009 or early 2010 should be admitted in order to determine the first question.<...

Scott v Southern Pacific Mortgages Limited & ors [2014] UKSC 52

The appeal arose from one of what were originally ten test cases in which the defendant home owners (the vendors) were persuaded to sell their properties to purchasers (the purchasers) who promised the vendors the right to remain in their homes after the sale. The purchasers bought the homes with the assistance of mortgages from lenders (the lenders), who were not given notice of the promises to the vendors. Neither the rights of occupation promised by the purchasers to the vendors nor the tenancies granted by the purchasers were permitted by the lenders’ mortgage. Exchange of contracts ...

AIB Group (UK) Plc v Mark Redler & Co Solicitors [2014] UKSC 58

The appellant bank instructed the respondent solicitors to act in relation to a £3.3m re-mortgage on behalf of themselves and the borrowers. The borrowers’ property (the property) was already subject to a first charge in favour of Barclays. A part of the respondent’s instructions was to redeem the outstanding Barclays mortgage and to secure a first charge against the property in the appellant’s favour.

Due to an oversight, the respondents paid only £1,23m of the outstanding £1.5m Barclays loan and then transferred the balance to the borrowers. Having realised their error, the resp...

Prest v Petrodel Resources Ltd & ors [2013] WTLR 1249

Michael Prest (husband) and Yasmin Prest (wife) were married for 15 years and had four children before the wife petitioned for divorce in March 2008. During the marriage the matrimonial home was in England, though for most of the time the husband was found to be resident in Monaco and there was also a second home in Nevis. Petrodel Resources Ltd (PRL), which was incorporated in the Isle of Man, was the legal owner of the matrimonial home and five other residential properties in the United Kingdom. PRL was part of a group of companies, one of which was the legal owner of two more resident...

Futter & anr v HMRC; Pitt & anr v HMRC [2013] WTLR 977

The first appeal concerned two settlements, made with non-resident trustees, by Mr Futter. Considerable ‘stockpiled’ gains were rolled up while the trusts were non-resident and, in exercise of the powers conferred by the trusts, new resident trustees were appointed and capital was distributed to Mr Futter and his children in the mistaken belief that the ‘stockpiled’ gains, which would be attributed to them, would be absorbed by allowable losses that had been realised, so that no liability to capital gains tax would arise. In advising as to the effect of s87 of the Taxation a...