Mobile Phone in UK Law

Leading Cases
  • Red 12 Trading Ltd v HM Revenue and Customs
    • Chancery Division
    • 20 October 2009

    Further in determining what it was that the taxpayer knew or ought to have known the tribunal is entitled to look at the totality of the deals effected by the taxpayer (and their characteristics), and at what the taxpayer did or omitted to do, and what it could have done, together with the surrounding circumstances in respect of all of them.

  • R v Saqib Jabber
    • Court of Appeal (Criminal Division)
    • 28 September 2006

    The correct approach is to ask whether a reasonable jury, properly directed, would be entitled to draw an adverse inference. To draw an adverse inference from a combination of factual circumstances necessarily does involve the rejection of all realistic possibilities consistent with innocence. The correct test is the conventional test of what a reasonable jury would be entitled to conclude.

  • Shobna Gulati and Others v MGN Ltd
    • Chancery Division
    • 21 May 2015

    A mobile telephone account comes with a voicemail box in which the account holder can receive, and listen to, voice messages left by callers when he or she does not answer the phone. The messages can be retrieved from the phone itself, or by ringing in from an outside line. The mailbox can be protected from an unauthorised person ringing and listening to voicemail messages by a PIN code.

  • Re Attorney General's Reference (No.152 of 2002); R v Robert Charles Cooksley
    • Court of Appeal (Criminal Division)
    • 03 April 2003

    Having referred to the aggravating factors, the Panel deals with specific situations which have been considered in recent authorities. One such situation is what the Panel describes as "avoidable distractions". The example given, supported by the case of Browning [2002] 1 CAR (S), 377 is the use of mobile phones when driving. In Browning the defendant was a lorry driver who veered of the road and killed a man in a lay-by while sending a text message.

  • Laurent Wa Mundeba v Entry Clearance Officer ? Nairobi
    • Upper Tribunal (Immigration and Asylum Chamber)
    • 22 January 2013

    In so far as a comparison is made with other children in his country of origin, it is a factor (albeit not a conclusive one) that his circumstances would appear to be reasonably catered for despite the loss of his parents.

  • The Queen v Steven Smith, Wayne Clarke, Bryan Hall & Jonathan Dodd
    • Court of Appeal (Criminal Division)
    • 19 July 2011

    This court rejected the submission of the Crown that those provisions were justified in case the defendant graduated to contact offences. Preventive these orders are; it does not follow that anything is permissible. It is not legitimate to impose multiple prohibitions on a defendant just in case he commits a different kind of offence. There must be an identifiable risk of contact offences before this kind of prohibition can be justified.

  • R v Bakish Alla Khan ; R v Lewthwaite
    • Court of Appeal (Criminal Division)
    • 14 March 2008

    Our conclusion is, as already expressed, that the fact that a police juror may seem likely to favour the evidence of a fellow police officer will not, automatically, lead to the appearance that he favours the prosecution. If the police evidence is not challenged or does not form an important part of the prosecution case, we do not consider that it will normally do so.

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Legislation
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Books & Journal Articles
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Law Firm Commentaries
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Forms
  • Chapter EIM21779
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......In most circumstances the provision of one mobilephone to a director or employee for private use is exempt from charge. ......
  • Chapter EIM32945
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    .... . . Employer provided mobile phone. There is no benefit charge on an employer provided mobile phone, ......
  • Chapter DMBM511130
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... with equipment to enable them to do this, part of which is a mobile phone. When out on call, there is often a need to use their phones, this ......
  • Chapter EIM21778
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......For details on the rules for the taxation of mobile phones provided before 6 April 2006 - see EIM21780. Changes to the ......
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