Chapter 5: Case Law as a Source Law

Question 1

Introduction

Case Law is a Source of Law in Two Ways:

Answer 1

• Not Covered by Statute; or
• When a Judge Interprets a Statute.

The Latter Relevant for Taxation.

Question 2

Civil Court Structure

The Hierarchy of the Civil Courts is as Follows:

Answer 2

Supreme Court
Court of Appeal
High Court - Three Civil Divisions
County Court

A Small Claims Court Exists Within the County Court for Claims up to £10,000.

Question 3

Civil Court Structure

What are the Additional Layers of the Civil Courts for Tax Claims?

Answer 3

The First-Tier Tribunal and Upper Tribunal.

Question 4

Criminal Court Structure

Where Should Appeals Based on Fact From the Magistrates Court Go?

Answer 4

The Crown Court.

Question 5

Criminal Court Structure

Where Should Appeals Based on Points of Law From the Magistrates Court Go?

Answer 5

The Criminal Division Within the High Court.

Question 6

Decisions on Cases

What is Judicial Precedent?

Answer 6

Facts in a Previous Case Should Result in the Same Conclusion in Later Cases.

Question 7

Decisions on Cases

Decision Made in Cases Should Contain Three Main Elements:

Answer 7

1. Finding of Material Facts
2. Statement of Principles of Law
3. Judgement

The Judgement Being Based on the Other Two Elements.

Question 8

Decisions on Cases

What are Binding Precedents?

Answer 8

Decisions in Earlier Cases Must be Followed

Question 9

Decisions on Cases

Courts That Can Create Binding Precedents are:

Answer 9

• The Supreme Court;
• The Court of Appeal;
• The High Court;
• The Crown Court; and
• The Upper Tribunal.

Question 10

Decisions on Cases

Precedents in Later Cases Can be Overruled if:

Answer 10

• Later Statutes;
• Later Higher Court Decisions; and
• Distinguishing Facts.

Question 11

EU Case Law

What Does The EU (Withdrawal) Act 2018 Entail?

Answer 11

All Existing EU Law was Brought Into Domestic UK Law.

Later Laws Not Included