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In the Matter of Blenheim Leisure (Restaurants) Limited: CA 26 Jul 1999

Where an application is made to restore a company to the register, the court was free to look to the interests of third parties who might be affected and to allow them to protect those interests by being joined in the application. In this case undertenants of a lease held by the company had such … Continue reading In the Matter of Blenheim Leisure (Restaurants) Limited: CA 26 Jul 1999

Conti v Ueberseebank Ag: IHCS 15 Mar 2000

A former director of a company could apply to have it restored to the register of companies even though he had played a significant part in the decisions to wind the company up in the first place. The time for testing whether he had an appropriate grievance which might found an application was at the … Continue reading Conti v Ueberseebank Ag: IHCS 15 Mar 2000

In Re Blenheim Leisure (Restaurants) Ltd (No 2): ChD 26 Oct 1999

On an application to restore a company to the register, the court has the power to impose conditions, whether as pre-conditions or whether by accepting undertakings as to the circumstances for restoral. Such conditions however must be intended primarily for the benefit of either the company or of the Registrar. Citations: Gazette 20-Oct-1999, Times 26-Oct-1999 … Continue reading In Re Blenheim Leisure (Restaurants) Ltd (No 2): ChD 26 Oct 1999

The Sunday Times (No 1) v The United Kingdom: ECHR 26 Apr 1979

Offence must be ;in accordance with law’ The court considered the meaning of the need for an offence to be ‘in accordance with law.’ The applicants did not argue that the expression prescribed by law required legislation in every case, but contended that legislation was required only where the common law rules were so uncertain … Continue reading The Sunday Times (No 1) v The United Kingdom: ECHR 26 Apr 1979

Spring Salmon and Seafood Ltd v Revenue and Customs: FTTTx 11 Sep 2014

FTTTx Income Tax; PAYE Determinations; National Insurance Contributions Decisions; bonus; effect of reference in accounts to fish stocks; whether paper transaction; whether contingent liability or accrual; Time Bar; deliberate conduct; whether liability excluded by agreement and/or undertaking; Taxpayer struck off Register of Companies and subsequently restored to the Register; effect of restoration; Income Tax (Pay … Continue reading Spring Salmon and Seafood Ltd v Revenue and Customs: FTTTx 11 Sep 2014