A large proportion of Obiter’s reading material consists of court judgments, so we're grateful for any efforts by our hardworking judiciary to make the process more fun. A couple over the past week stand out.

First up is Lady Justice Falk for an opening which felt like it should have Beethoven's Fifth playing in the background. Read it slowly and it should fit into those first 15 seconds perfectly. She said: ‘Those with some knowledge of tax litigation might be forgiven for thinking that there cannot be much more to say in the very long-running dispute about the non-compliance of some aspects of the UK corporation tax regime with EU law. They would be wrong.’ 

If that makes you want to read more, see The Commissioners for HMRC v The Applicants in the Post Prudential Closure Notice Applications/Appeals Group Litigation. 

The second smile raiser is Mr Justice Bright who, by way of comparisons, could not have made his point more clearly in Tanga Pharmaceuticals Plastics Limited & Ors v Emirates Shipping Line FZE.

The judgment relates to an application for summary judgment on the basis claims over a cargo ship's engine failure are time-barred. Considering the defendants’ argument, the judge observed: ‘If it is acceptable in principle to stipulate that suit is only considered to have been brought in the event of service/jurisdiction being obtained, it is not obvious why it would not also be acceptable to stipulate for other events that are unlikely to occur within a year, or at all – e.g. suit shall not be considered to have been brought unless pigs fly, or England win the World Cup.’

Ouch for the England World Cup squad. 

Do let us know of any judgments that have caught your eye: email Obiter@lawsociety.org.uk

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