UK Uncut loses: Taxman’s Goldman Sachs deal “not a glorious episode”, but lawful

22 May 2013 by

281851582_781339792001_110208UKUncut-4336146UK Uncut Legal Action Ltd v. (1) Commissioners of Her Majesty’s Revenue and Customs (HMRC) and (2) Goldman Sachs – read judgment

Tax avoidance has hit the news again, with Apple currently facing questions from the US Senate about its exploitation of Irish company law loopholes and David Cameron writing to offshore tax havens to push for more transparency over tax rules. As it happens, the High Court has just handed down a ruling in a case which raises many of the same issues.

The campaign group UK Uncut brought a judicial review claim against HMRC. They argued that it was unlawful for HMRC to reach a confidential settlement in 2010 with the investment bank Goldman Sachs over a multi-million pound unpaid tax bill arising out of a failed tax avoidance scheme. Mr Justice Nicol held that HMRC’s decision was not unlawful, but criticised the actions of HMRC officials and HMRC have acknowledged that the manner in which the settlement was agreed involved several mistakes.

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IVF Doctor not liable for failing to warn parents of genetic disorder in child – Australian Supreme Court

21 May 2013 by

12280487228o6zg0Waller v James  [2013] NSWSC 497 (6 May 2013) – read judgment

So-called “wrongful birth” cases – where parents claim for the costs of bringing up a child that has been born as a result of the hospital’s alleged negligence – have long been the subject of heated debate.

Since 1999 (MacFarlane v Tayside Health Board) such damages have been refused on grounds of public policy – for the birth of a healthy baby, that is. As far as disabled children are concerned, parents can the additional costs attributable to the disability (Parkinson v St James and Seacroft NHS Trust).  Now that so much more can be predicted with a high level of certainty from pre-birth, even pre-conception genetic tests, where do we stand on public policy in wrongful birth cases where the negligence not so much in failure to treat (failed vasectomies etc) but failure to inform? This Australian case gives some indication of the way the courts may approach such questions.

Background facts

Keeden Waller was conceived by IVF using the Wallers’ own gametes. There was a fifty percent chance that he would inherit from his father a blood disorder called antithrombin deficiency (ATD), a condition that affects the body’s normal blood clotting ability and leads to an increased risk of thrombosis. Keeden suffered a stroke a few days after his birth resulting in severe disabilities, which his parents, Lawrence and Deborah Waller, alleged was the result of ATD. They brought a claim in damages against their doctor for the care of their disabled son and psychological harm to themselves.
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Myths and Realities about Equal Marriage

20 May 2013 by

gay_marriage_cake_300The Marriage (Same Sex Couples) Bill is back before Parliament today for the “Report Stage”. The latest version of the Bill is here, updated explanatory notes here, and the full list of proposed amendments here. Predictably, the amendments are the focus of much controversy.

I have written a new article for the New Statesman on some of the myths and realities surrounding the debate – you can read it here. It’s all a bit complicated, as you might expect.

Our previous coverage is linked to below. Hopefully, party politics won’t end up derailing this important bill. As the New Yorker recently predicted:

One day, not long from now, it will be hard to remember what worried people so much about gay and lesbian couples committing themselves to marriage.


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EU Law v Immigration Bill, Right to Die and Reform, Reform, Reform – The Human Rights Roundup

19 May 2013 by

Human rights roundup (NEW)Welcome back to the UK Human Rights Roundup, your regular legal melting pot of human rights news. The full list of links can be found here. You can also find our table of human rights cases here and previous roundups here.

Not the right to life, but the right to die dominates the human rights headlines this week, with separate litigation in Strasbourg and the Strand.  Commentary abounds on not just the ECHR’s role in domestic law, but how proposed reforms comply with EU law, particularly on the immigration front. Finally, a wide range of human rights approaches to much of the coalition’s plans for this Parliament.

by Daniel Isenberg


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Apocalypse soon? The UK without the European Convention on Human Rights

17 May 2013 by

HRLA speakersUpdated, 19 May 2013 | Last night, lawyers, academics, NGOs and even the President of the Supreme Court gathered in a basement conference room in central London.  Their purpose was to discuss the UK “without Convention Rights”, a possible future that some might view as post-apocalyptic, and others as utopia.  Either way, given recent political developments, the event could not, in the words of the Chair, Lord Dyson, “be more timely or topical.”

The seminar was hosted by city law firm Freshfields Bruckhaus Deringer LLP and presented by the Human Rights Lawyers Association and the Bingham Centre for the Rule of Law.  Lord Dyson, who is the Master of the Rolls (the second most senior judge in England and Wales), introduced three speakers:

  • David Anderson QC, the Government’s Independent Reviewer of Terrorism Legislation since 2011;
  • Professor András Sajó, the Hungarian Judge at the European Court of Human Rights; and
  • Professor Hugh Corder, Professor of Public Law at the University of Cape Town.

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Barclay brothers question independence of Sark’s Seigneurs and Seneschals

17 May 2013 by

sark aerialR (on the application of) Sir David Barclay and Sir Frederick Barclay v Secretary of State for Justice and Lord Chancellor, The Committee for the Affairs of Jersey and Guernsey and Her Majesty’s Privy Council [2013] EWHC 1183 (Admin) – read judgment

The power of the ruling body to alter the remuneration of the judicial “Seneschal” was open to arbitrary use and therefore incompatible with Article 6 of the Human Rights Convention.

The claimants last challenged the independence of Sark’s governing and judicial bodies in successful  judicial review proceedings in 2009. 
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Will the new criminal legal aid reforms breach the right to a fair trial?

16 May 2013 by

Chris Grayling, justiceOne of the most contentious proposals in the Consultation Paper on the transforming legal aid is the removal of client choice in criminal cases. Under the proposals contracts for the provision of legal aid will be awarded to a limited number of firms in an area. The areas are similar to the existing CPS areas. The Green Paper anticipates that there will be four or five such providers in each area. Thus the county of Kent, for example, will have four or five providers in an area currently served by fifty or so legal aid firms. Each area will have a limited number providers that will offer it is argued economies of scale.

In order to ensure that this arrangement is viable the providers will be effectively guaranteed work by stripping the citizen of the right to choose a legal aid lawyer in criminal cases. Under the new scheme every time a person needs advice they will be allocated mechanically by the Legal Aid Agency to one of the new providers. It may not be the same firm the person has used before. The citizen will therefore not be able to build up a relationship with a solicitor. From a human rights perspective this, of course, begs the question would the removal of choice be compatible with the ECHR?

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Strasbourg rules that excessive tax rates offend A1P1

16 May 2013 by

income taxN.K.M v. Hungary, ECtHR, 14 May 2013, read judgment

Those of a certain age will remember when top tax rates in the UK were 98%. This was the marginal rate of tax in this successful claim that such taxation offended Article 1 of the 1st Protocol (A1P1) – the peaceful enjoyment of possessions. But the very wealthy seeking to safeguard their bankers bonuses may not obtain too much comfort from the Strasbourg ruling, as the facts were fairly extraordinary.

The applicant had been a Hungarian civil servant for 30 years until her dismissal (with many others) in July 2011. Long-standing rules gave her 8 months severance pay. The 98% tax rate was introduced in 2010; it was then successfully challenged in the Hungarian Constitutional Court. On the day of the Court’s adverse judgment, the tax was re-enacted, but this time the 98% rate was applied to pay exceeding 3.5m forints – c. £10,000 – and, further, only where the earnings came out of specified categories of public sector employees.

A fresh challenge in the Constitutional Court annulled the retrospective effect of this law, but could not as a matter of jurisdiction review the substantive aspects of the tax. So the applicant went to Strasbourg to challenge the tax when deducted from her pay.

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New Guide to Mental Health Advocacy and Human Rights

15 May 2013 by

Screen Shot 2013-05-15 at 22.31.48A quick post to draw your attention to the British Institute of Human Rights’ excellent  new publication, Mental Health Advocacy and Human Rights: Your Guide (PDF).

The Guide is aimed at non-lawyers, is attractively presented and looks very useful indeed. From the BIHR launch site:

This Mental Health Awareness week, BIHR is pleased to launch Mental Health Advocacy and Human Rights: Your Guide, our latest practical resource to help respect and protect the human rights of people with mental health problems.  This guide has been produced with Mind Brighton and HoveWish and NSUN, three of the partner organisations involved in our Human Rights in Healthcare project.

Aimed at both advocates and people who use services, this handy guide explains how the Human Rights Act can be used in mental health settings to secure better treatment and care for people. It draws on real life stories of how laws and legal cases can be used in everyday advocacy practice, providing helpful flow-charts, worked through examples and top tips.

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Assisted dying in Switzerland: Unclear lethal drug prescribing guidelines breached human rights

15 May 2013 by

Syringe-used-for-flu-vacc-007GROSS v. SWITZERLAND – 67810/10 – Chamber Judgment [2013] ECHR 429 – Read judgment / press summary

The European Court of Human Rights has ruled that Swiss guidelines for doctors prescribing lethal drugs were too unclear and therefore breached article 8 ECHR, the right to private and family life. Ms Gross sought a prescription for a lethal drug to end her own life. She has no critical illness, but is elderly and feels that her quality of life is so low that she would like to commit suicide. The Swiss medical authorities refused to provide her with the prescription.

Assisted dying and the right to die have been firmly back in the spotlight this week, with the cases of Lamb and “Martin” going to the English and Wales Court of Appeal. Mr Lamb is taking up the point made by Tony Nicklinson in the High Court, before his death, that doctors should have a defence of necessity to murder charges in cases of assisted suicide. Mr Nicklinson’s widow, Jane, is continuing his fight too. The cases also challenge the current guidelines on when prosecution should be brought for assisting suicide. You can read more about the background to the right to die caselaw here.

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Right to Die, Grayling v Legal Aid and Abu Qatada Finally Off (?) – The Human Rights Roundup

13 May 2013 by

Christian rights case rulingWelcome back to the UK Human Rights Roundup, your regular chocolate selection gift box of human rights news. The full list of links can be found here. You can also find our table of human rights cases here and previous roundups here.

This week, the Government announced plans to curb Article 8 of the ECHR, Grayling continues to cause controversy with his reforms of both the Criminal Justice System and of judicial review, and Qatada may soon be leaving us for pastures new.

by Sarina Kidd


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“Is the test for capacity to cohabit the same as the test for capacity to marry?”

9 May 2013 by

mentalhealthPC (by her litigation friend the Official Solicitor)[1] and NC [2] v City of York Council [2013] EWCA Civ 478 – read judgment

It may seem strange that the same individual, with learning difficulties, can be considered to have capacity to marry, but not the capacity to decide whether to live with the person they have espoused. What, in essence, is marriage, that puts it on such a different footing to informal cohabitation?

The question arose because the woman in question (PC) had married NC after he had been convicted and sentenced for serious sexual offences.  She had briefly cohabited with the him before he was convicted and married him in 2006 while he was in prison.  He was due for release on licence in 2012. It was common ground that he posed a serious risk to PC in her capacity as a cohabiting wife. The local authority obtained a declaration from the Court of Protection ([2013] Med LR 26) that although PC had had capacity to marry and to understand the obligations of marriage, she did not have the capacity to decide whether to cohabit with NC upon his release. What Hedley J said was this:

She is undoubtedly within section 2(1) [of the Mental Capacity Act] requirements of impairment. Applying the section 3(1) test I am not satisfied that she is able to understand the potential risk that NC presents to her and that she is unable to weigh the information underpinning the potential risk so as to determine whether or not such a risk either exists or should be run, and should, therefore, be part of her decision to resume cohabitation. 
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The problem of ‘rebalancing’ Article 8

8 May 2013 by

Queen delivers speechI have written an article for the New Statesman  on the announcement in today’s Queen’s Speech about Article 8 ECHR. It is here. Enjoy!

For more, see:

Who “holds” the working papers of the Climategate inquiry?

7 May 2013 by

emailgate_mockup_k_SMLHolland v. Information Commissioner & University of East Anglia, First Tier Tribunal, 29 April 2013  – read judgment

In 2009 someone hacked into e-mails belonging to the Climate Research Unit at UEA and leaked them widely. Climate change sceptics whooped with delight because they thought that the e-mails showed attempts to suppress or gerrymander climate data (see e.g. this example from James Delingpole with some of the ticklish e-mails, and for more background, less tendentiously put, my post on an earlier UEA case). And the CRU data was important; it had made its way into the highly influential IPCC reports.

UEA understandably thought that something needed doing in response to the leaks, and commissioned an inquiry, the Independent Climate Change E-mail Review. ICCER reported in 2010: see here for the report and here for a short summary. ICCER  concluded that there had not been any systematic manipulation of data, though there had been a lack of openness by CRU in dealing with requests for information. 

This recent decision concerns a campaigner’s efforts to get copies of the working papers of the Review. The First Tier Tribunal (as the Information Commissioner before it) refused to order UEA to produce them.  UEA did not “hold” them, ICCER did. And ICCER was not a public authority capable of being ordered to produce them.

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Secret Imprisonment, Rule of Law and Legal Aid Under Attack – The Human Rights Roundup

6 May 2013 by

RoundupWelcome back to the UK Human Rights Roundup, your regular assortment of human rights news. The full list of links can be found here. You can also find our table of human rights cases here and previous roundups here.

Not a particularly noisy week on the human rights front, but some interesting summaries and analyses.  The House of Commons Library has compiled a summary of UK cases before Strasbourg since 1975, as well as on the prisoner voting issue.  Some commentary on the issue of secret justice, in particular the role of the independent reviewer of terrorism legislation, and the powers of the court of protection in contempt proceedings.

by Daniel Isenberg

In the News

Legal Aid

The Legal Aid cuts are set to continue – see Adam Wagner’s  post on the latest consultation, which closes on 4 June 2013. As with previous consultations, we will be collating responses so please send us yours (to email click here).


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A2P1 Aarhus Abortion Abu Qatada Abuse Access to justice administrative court adoption ALBA Allison Bailey Al Qaeda animal rights anonymity appeal Appeals Arrest Article 1 Article 1 Protocol 1 Article 2 article 3 article 3 protocol 1 Article 4 article 5 Article 6 Article 7 Article 8 Article 9 article 10 Article 11 article 13 Article 14 Artificial Intelligence Asbestos Assisted Dying assisted suicide assumption of responsibility asylum Attorney General Australia autism benefits Best Interest Bill of Rights biotechnology blogging Bloody Sunday brexit Bribery Business care orders Caster Semenya Catholicism Chagos Islanders charities Children children's rights China christianity citizenship civil liberties campaigners climate change clinical negligence Closed Material Proceedings Closed proceedings Coercion common law confidentiality consent conservation constitution contempt contempt of court Control orders Copyright coronavirus Coroners costs court of appeal Court of Arbitration for Sport Court of Protection covid crime Criminal Law Cybersecurity Damages Dartmoor data protection death penalty defamation deportation deprivation of liberty Detention diplomatic immunity disability discipline disclosure Discrimination disease divorce DNA domestic violence DPA DSD Regulations duty of candour duty of care ECHR ECtHR Education election Employment Employment Law Employment Tribunal enforcement Environment environmental rights Equality Act Ethiopia EU EU Charter of Fundamental Rights EU costs EU law European Court of Justice euthanasia evidence extradition extraordinary rendition Extraterritoriality Fair Trials Family family law Fertility FGM Finance findings of fact football foreign criminals foreign office Foster France freedom of assembly Freedom of Expression freedom of information freedom of speech Free Speech Gambling Gay marriage Gaza gender Gender Recognition Act genetics Germany gmc Google government Grenfell Hate Speech Health healthcare high court HIV home office Housing HRLA human rights Human Rights Act human rights news Huntington's Disease immigration immunity India Indonesia information injunction injunctions inquest Inquests international law internet interview Inuit Iran Iraq Ireland Islam Israel Italy IVF Jalla v Shell Japan Japanese Knotweed Journalism Judaism judicial review jury jury trial JUSTICE Justice and Security Bill Land Reform Law Pod UK legal aid legal ethics legality Leveson Inquiry LGBTQ Rights liability Libel Liberty Libya Lithuania local authorities marriage Maya Forstater mental capacity Mental Health mental health act military Ministry of Justice Mirror Principle modern slavery monitoring murder music Muslim nationality national security NHS Northern Ireland NRPF nuclear challenges nuisance Obituary open justice Osman v UK ouster clauses PACE parental rights Parliament parliamentary expenses scandal Parole patents Pensions Personal Data Personal Injury Piracy Plagiarism planning Poland Police Politics pollution press Prisoners Prisons privacy Private Property Procedural Fairness procedural safeguards Professional Discipline Property proportionality Protection of Freedoms Bill Protest Protocols Public/Private public access public authorities public inquiries public law reasons regulatory Regulatory Proceedings rehabilitation Reith Lectures Religion Religious Freedom RightsInfo Right to assembly right to die Right to Education right to family life Right to life Right to Privacy Right to Roam right to swim riots Roma Romania Round Up Royals Russia S.31(2A) sanctions Saudi Arabia school Schools Scotland secrecy secret justice Section 55 separation of powers Sex sexual offence sexual orientation Sikhism Smoking social media Social Work South Africa Spain special advocates Sports Sports Law Standing statelessness Statutory Interpretation stop and search Strasbourg Strategic litigation suicide Supreme Court Supreme Court of Canada surrogacy surveillance Syria Tax technology Terrorism tort Torture Transgender travel travellers treaty tribunals TTIP Turkey UK UK Constitutional Law Blog Ukraine UK Supreme Court Ullah unduly harsh united nations unlawful detention USA US Supreme Court vicarious liability voting Wales war War Crimes Wars Welfare Western Sahara Whistleblowing Wikileaks Wild Camping wind farms WINDRUSH WomenInLaw World Athletics YearInReview Zimbabwe