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 | Sam Grodzinski | |
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| X Ltd v HMRC (2007) | |
| Sam is acting for a multinational drinks company in a case concerning excise duty liability in intra-Community movements of Alcohol |
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| MTIC Cases | |
| Sam is acting for a number of companies in VAT Tribunal appeals challenging HMRC's refusal to allow claims for input tax in the context of alleged MTIC fraud |
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| Morris v HMIT (2007) | |
| Sam acted for HMRC in this case concerning limitation periods and closure notices under the TMA 1970; Article 6 ECHR and the burden of proof in tax appeals |
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| Kafkaris v Cyprus (2007) | |
| Sam is acting with Ben Emmerson QC for the Republic of Cyprus in a case currently before the Grand Chamber of the European Court of Human Rights concerning mandatory life sentences and the law of retroactive increases in penalties. |
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| R (Brooke) v Parole Board & Secretary of State for the Home Department (2007) | |
| Sam is acting for the Claimant in a case challenging whether the Parole Board is sufficiently free from Home Office control to meet the requirement of independence in the European Convention on Human Rights. |
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| Burden v United Kingdom (2006) | |
| Sam is acting for two co-habiting sisters in a case in the European Court of Human Rights concerning whether they should be entitled to the same exemption from inheritance tax as married couples and couples under the Civil Partnership Act. |
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| Wainwright v United Kingdom [2006] | |
| Sam acted for the Government in the European Court of Human Rights in this case concerning the law of privacy in the UK and Article 8 of the Convention. |
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| R (M) v Commissioner for Local Administration [2006] | |
| Sam acted for the Claimant in a challenge raising the extent of the Local Government Ombudsman's jurisdiction to investigate complaints. |
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| R(W) v Commissioner of Police for the Metropolis [2006] | |
| Sam acted for the Metropolitan Police in this case in the Court of Appeal and Divisional Court concerning the police's powers to take home children in designated anti-social behaviour areas. |
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| Squirrell v Natwest Bank [2006] | |
| Sam acted for the HM Revenue & Customs in this leading case on money-laundering and the duty of disclosure. |
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| R (Rashid) v Secretary of State for the Home Department (2005) | |
| Concerned judicial review of the Secretary of State's failure to apply his own policy of not relying on the internal flight alternative to the Kurdish autonomous zone in Iraq. |
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| ECJ food supplements challenge (2005) | |
| The challenge brought by the healthfood industry to the common EC rules for marketing of food supplements has finally been rejected by the European Court of Justice (ECJ) in Luxembourg. |
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| R (Al Hasan, Greenfield and others) v Secretary of State for the Home Department (2005) | |
| Sam Grodzinski is acting for the Government in this case, currently on appeal to the House of Lords, relating to Article 6 of the European Convention on Human Rights and prisoners' rights to legal representation during cases concerning disciplinary offences committed in prison; as well as to common fairness and bias issues. |
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| R (National Association of Health Stores and Jennifer Seagrove) v Secretary of State for the Health (2005) | |
| Sam Grodzinski acted for the actress Jenny Seagrove and the NAHS in their challenge to the Government’s ban on the ancient Pacific herbal remedy, Kava Kava. The case raised important Constitutional issues in relation to ministerial responsibility. |
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| R (Napier) v Secretary of State for the Home Department (2004) | |
| Sam acted for the Home Office in relation to this claim arising out of prison disciplinary proceedings and the application of Article 6 of the European Convention on Human Rights, and the meaning of the “victim” test. |
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| R (Kaplan) v Secretary of State for Trade and Industry (2004) | |
| Sam acted for the DTI in a judicial review brought by the descendant of persons whose assets had been confiscated in the Second World War. The case raised important questions the right to return of property confiscated during war, and under Article 1 of the First Protocol to the European Convention on Human Rights. |
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| R (on the application of Cawser) v Secretary of State for the Home Department (2003) | |
| The Court of Appeal considered the State's obligation to provide sex offenders with treatment for their behaviour. The case raised important issues about prisoners' rights to liberty under Article 5 of the European Convention on Human Rights. Tim Owen QC appeared for C and Rabinder Singh QC and Sam Grodzinski represented the Secretary of State. |
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| VK v Norfolk County Council (2004) | |
| Sam Grodzinski acted for the mother of a child with special educational needs in this appeal involving the Disability Discrimination Act. The case raised important issues under that Act and in relation to the provision of reasons by a Tribunal. |
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| A&B v Inland Revenue (2004) | |
| Sam Grodzinski acted for the Inland Revenue in this test case concerning public access to works of art exempted from inheritance tax, which raised issues in relation to the owners' rights under Article 8 (privacy) and Article 1 of the First Protocol (the right to property) of the European Convention of Human Rights. |
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| HM Inspector of Taxes v Vasili (2004) | |
| This case concerned the construction of ICTA 88 in relation to company car taxation. Sam Grodzinski appeared. |
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| HM Inspector of Taxes v Minzly (2002) | |
| This case concerned the proper construction of section 59C(2) of the Taxes Management Act 1970. Sam Grodzinski appeared in the case. |
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| Calam Vale v Commissioners for Customs & Excise (2001) | |
| The case concerned the exemption from VAT on property conversion. Sam Grodzinski appeared. |
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| Howells v Commissioners for Customs & Excise (2001) | |
| The case concerned the proper interpretation of VAT legislation on importation of motorcars. Sam Grodzinski appeared. |
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| R v Uxbridge Magistrates' Court ex parte Adimi (2001) | |
| Sam Grodzinski acted in this important case concerning Article 31 of the Refugee Convention relating to prosecutions for use of false documentation by asylum seekers. |
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