Your support helps us to tell the story
From reproductive rights to climate change to Big Tech, The Independent is on the ground when the story is developing. Whether it's investigating the financials of Elon Musk's pro-Trump PAC or producing our latest documentary, 'The A Word', which shines a light on the American women fighting for reproductive rights, we know how important it is to parse out the facts from the messaging.
At such a critical moment in US history, we need reporters on the ground. Your donation allows us to keep sending journalists to speak to both sides of the story.
The Independent is trusted by Americans across the entire political spectrum. And unlike many other quality news outlets, we choose not to lock Americans out of our reporting and analysis with paywalls. We believe quality journalism should be available to everyone, paid for by those who can afford it.
Your support makes all the difference.The following notes of judgments were prepared by the reporters of the All England Law Reports.
European law
R v MAFF, ex p First City Trading Ltd; QBD (Laws J) 29 Nov 1996.
The fundamental principles of Community law only applied to an action or decision taken by a member state under domestic law if it constituted a measure taken pursuant to Community law. Since the Beef Stocks Transfer Scheme which gave effect to the Slaughtering Industry (Emergency Aid) Scheme 1996 did not constitute a measure taken pursuant to Community law, it was not within the scope of the fundamental principles and accordingly was not subject to the doctrine of equal treatment.
Nicholas Green (Clyde & Co) for the applicants; Kenneth Parker QC (Treasury Solicitor) for the respondents.
Practice
Practice Direction No 2 of 1996 (Chancery Division: Schemes and reductions); Sir Richard Scott V-C; 27 Nov 1996.
The principal effect of this direction was that petitions to sanction schemes would in future be heard by a judge. Chancery judges considered this change of prac- tice desirable. Among the considerations taken into account was the fact that schemes often bound numerous persons who were not before the court. During term time petitions to sanction schemes would be listed on Mondays.
VAT
Customs & Excise Commrs v Safeway Stores plc; QBD (Keene J) 22 Nov 1996.
"Party trays" supplied to order in a supermarket, consisting of items otherwise sold separately in the store but arranged attractively on a disposable foil dish, did not amount to a "supply in the course of catering" and were therefore zero-rated. They were not excluded from the zero-rating of food provided by note 3 to Group 1 of Sch 8 to the Value Added Tax Act 1994.
David Milne QC, Andrew Hitchmough (Garrett & Co, Leeds) for Safeway; Hugo Keith (Customs & Excise).
Join our commenting forum
Join thought-provoking conversations, follow other Independent readers and see their replies
Comments