Search Results for: Companies Act 1985 226

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HM Inspector of Taxes v Mars UK Ltd: ChD 12 Apr 2005

The taxpayer sought to set off against its liability to Corporation Tax the depreceiation of its stock. Held: The Inspector’s appeal succeeded. Even though the depreciation was conventional, the prohibition in the 1988 Act was general and overrode it, and was not displaced by the recognition given in the 1998 Act to standard accountancy practices. … Continue reading HM Inspector of Taxes v Mars UK Ltd: ChD 12 Apr 2005

Equitable Life Assurance Society v Bowley and others: ComC 17 Oct 2003

The claimant sought damages against its former directors for negligence and breach of fiduciary duty. The defendants asked that the claims be struck out. Held: It was no longer good law that directors might leave the conduct of the company’s business to competent management. Though section 727 might give relief to directors who had been … Continue reading Equitable Life Assurance Society v Bowley and others: ComC 17 Oct 2003

Bowthorpe Holdings Limited, Yasaiwa Securities Limited v Hills and others: ChD 8 Nov 2002

Judges: Sir Andrew Morritt The Vice Chancellor Citations: [2002] EWHC 2331 (Ch), [2003] 1 BCLC 226 Links: Bailii Statutes: Companies Act 1985 151 Jurisdiction: England and Wales Cited by: Cited – Cox v Cox and Skan Dansk Design Limited ChD 27-Apr-2006 Mrs Cox sought to declarations as to the effect of arrangements made on her … Continue reading Bowthorpe Holdings Limited, Yasaiwa Securities Limited v Hills and others: ChD 8 Nov 2002

Lord v Sinai Securities Ltd and others: ChD 21 Jul 2004

For it to be found that a person had acted as a shadow director within the section, it must be shown that ‘all the directors, or at least a consistent majority of them,’ had been accustomed to act on the directions of the alleged shadow director. Judges: Hart J Citations: [2004] EWHC 1764 (Ch) Links: … Continue reading Lord v Sinai Securities Ltd and others: ChD 21 Jul 2004

O’Donnell v Shanahan and Another: CA 22 Jul 2009

The claimant appealed against dismissal of her petition for an order for the defendants to purchase her shares at a fair value, saying that they had acted unfairly toward her. Her co-directors had acquired, for another company of which they were sole directors, a property which might have been bought by the company. Held: The … Continue reading O’Donnell v Shanahan and Another: CA 22 Jul 2009