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West Coast Capital (Lios) Ltd, Re an Order Under Section 994 of the Companies Act 2006: SCS 15 May 2008

‘Thus, it is at least possible that a decision of the board to seek approval for a share issue could be regarded as unfair prejudice, even though the offer could be taken up pro rata by existing shareholders, if it were shown that the board or the majority shareholders knew that the minority for whatever … Continue reading West Coast Capital (Lios) Ltd, Re an Order Under Section 994 of the Companies Act 2006: SCS 15 May 2008

Re Singh Brothers Contractors (North West) Ltd: ChD 27 Jun 2013

Derivative claim on behalf of the company under section 261 of the Companies Act 2006 against the first defendant, a director of the second defendant, for breach of director’s duty, breach of fiduciary duty and breach of trust. The claimant sought orders for damages, an account, further or other relief and costs. The claimant also … Continue reading Re Singh Brothers Contractors (North West) Ltd: ChD 27 Jun 2013

Fisher v Brooker and Another: ChD 20 Dec 2006

The claimant said that he had contributed to the copyright in the song ‘A Whiter Shade of Pale’ but had been denied royalties. He had played the organ and particularly the organ solo which had contrbuted significantly to the fame of the record. Held: A fair trial remained possible despite the passage of time. There … Continue reading Fisher v Brooker and Another: ChD 20 Dec 2006

Marks and Spencer Plc v Halsey (HM Inspector of Taxes): ChD 10 Apr 2006

Preliminary judgment. Park J [2006] EWHC 811 (Ch), 8 ITL Rep 1012, [2006] BTC 346, [2006] 3 CMLR 8, [2006] STC 1235, [2006] STI 1352 Bailii Income and Corporation Taxes Act 1988 England and Wales Citing: See Also – Marks and Spencer Plc v Halsey (Inspector of Taxes) 2003 Marks and Spencer Plc appealed against … Continue reading Marks and Spencer Plc v Halsey (HM Inspector of Taxes): ChD 10 Apr 2006

Marks and Spencer plc v Halsey (Inspector of Taxes): ChD 10 Apr 2006

The court considered the implementation of the ECJ decision between the parties. Held: The matter was to be remitted to the Special Commissioners. The ‘no possibilities’ test referred to in the ECJ’s judgment required an analysis of the recognised possibilities legally available given the objective facts of the company’s situation at the relevant time, and … Continue reading Marks and Spencer plc v Halsey (Inspector of Taxes): ChD 10 Apr 2006

Sebry v Companies House and Another: QBD 26 Jan 2015

The claimant sought damages in negligence and breach of statutory duty, saying that a failure by the defendants to maintain the correctness of its registers led to losses causing the insolvency of his company. The defendant had filed a note of a winding up order against the wrong (but similarly named) company. Held: ‘the Registrar … Continue reading Sebry v Companies House and Another: QBD 26 Jan 2015

T and N Limited, Associated Companies of T and N Ltd (In Administration) v Royal and Sun Alliance Plc, and others: ChD 9 May 2003

T and N had exposure to asbestosis claims; these claims were insured by Lloyd’s but on terms that if payments were to be made, T and N should make certain reimbursements to Lloyd’s. T and N then insured with a captive company known as Curzon their liability to make such reimbursements. Lloyd’s called on T … Continue reading T and N Limited, Associated Companies of T and N Ltd (In Administration) v Royal and Sun Alliance Plc, and others: ChD 9 May 2003

Agassi v Her Majesty’s Inspector of Taxes: HL 17 May 2006

The tax payer played tennis and was paid sums for when he played in England. The sums were paid to his overseas based company. Held: The revenue’s appeal succeeded. The ‘legislative intendment in relation to sections 555 and 556, and their statutory predecessors in the 1986 Act, was that foreign entertainers and sportsmen who, or … Continue reading Agassi v Her Majesty’s Inspector of Taxes: HL 17 May 2006

Masri v Consolidated Contractors International Co Sal and Others: HL 30 Jul 2009

The claimant sought to enforce a judgment debt against a foreign resident company, and for this purpose to examine or have examined a director who lived abroad. The defendant said that the rules gave no such power and they did, the power was outside the rule-maker’s power. Held: Even though the rule-making power is wide … Continue reading Masri v Consolidated Contractors International Co Sal and Others: HL 30 Jul 2009

Serco Ltd v Lawson; Botham v Ministry of Defence; Crofts and others v Veta Limited: HL 26 Jan 2006

Mr Lawson was employed by Serco as a security supervisor at the British RAF base on Ascension Island, which is a dependency of the British Overseas Territory of St Helena. Mr Botham was employed as a youth worker at various Ministry of Defence establishments in Germany; under the NATO Status of Forces Agreement of 1951 … Continue reading Serco Ltd v Lawson; Botham v Ministry of Defence; Crofts and others v Veta Limited: HL 26 Jan 2006

Phones4U Ltd and Another v Phone4u.Co.UK and others: CA 19 May 2006

Mobile phone companies brought claims of passing off and trade mark infringement by the defendant who had registered internet domain names in the same year as the claimants first registered their own names. The defendant appealed a finding that at the time he had begun his operation, the claimants had established any goodwill in the … Continue reading Phones4U Ltd and Another v Phone4u.Co.UK and others: CA 19 May 2006

Redcats (Brands) Ltd v Revenue and Customs: VDT 26 May 2006

VDT VAT – mail order companies – whether change in terms of trading conditions resulted in their continuing to make gifts of catalogues either at common law – yes – if not, did ownership pass when sent out pursuant to contract – yes – if not, did ownership of the catalogues pass when sent out … Continue reading Redcats (Brands) Ltd v Revenue and Customs: VDT 26 May 2006

Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue: ECJ 12 Sep 2006

ECJ Freedom of movement for persons – Freedom of establishment – Law on controlled foreign companies – Attribution to the parent company of the profits of its subsidiary established in another Member State as those profits arise – Obstacle – Justification – Counteraction of tax avoidance Leger AG [2006] 3 WLR 890, [2007] Ch 30, … Continue reading Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue: ECJ 12 Sep 2006

Blockbuster Entertainment Ltd v James: CA 25 May 2006

The defendant company appealed against an order re-instating the claimants’ claims for damages for race discrimination and victimisation after they had been struck out for wilful disobedience of the tribunal’s orders. Held: When making a strike-out order, there were two cardinal conditions at least one of which must be met. Either the unreasonable conduct has … Continue reading Blockbuster Entertainment Ltd v James: CA 25 May 2006

Secretary of State for Trade and Industry v Hall and Nuttall: ChD 28 Jul 2006

The Secretary sought disqualification of the defendants. The second defendant had not been a director of the company, but director of another company which in turn held a directorship in the defaulting company. Held: The claim failed: ‘i) As I have already pointed out the purposes of section 6 of the CDDA and section 214 … Continue reading Secretary of State for Trade and Industry v Hall and Nuttall: ChD 28 Jul 2006

Deutsche Morgan Grenfell Group Plc v Inland Revenue and Another: HL 25 Oct 2006

The tax payer had overpaid Advance Corporation Tax under an error of law. It sought repayment. The revenue contended that the claim was time barred. Held: The claim was in restitution, and the limitation period began to run from the date when the claimants discovered their mistake. The appellants had submitted that section 33 of … Continue reading Deutsche Morgan Grenfell Group Plc v Inland Revenue and Another: HL 25 Oct 2006

Masri v Consolidated Contractors International Company Sal and Another (No 3): CA 6 Jun 2008

The court was asked whether the English court has jurisdiction following judgment to grant an anti-suit injunction against foreign judgment debtors (one of whom has a domicile in a Brussels I Regulation State) restraining them from pursuing proceedings abroad seeking to re-litigate matters which have been decided by the English court. Held: The defendant’s appeal … Continue reading Masri v Consolidated Contractors International Company Sal and Another (No 3): CA 6 Jun 2008

The Child Poverty Action Group v Secretary of State for Work and Pensions: SC 8 Dec 2010

The Action Group had obtained a declaration that, where an overpayment of benefits had arisen due to a miscalculation by the officers of the Department, any process of recovering the overpayment must be by the Act, and that the Department could not use the law of unjust enrichment. The Department Appealed. Held: The appeal failed. … Continue reading The Child Poverty Action Group v Secretary of State for Work and Pensions: SC 8 Dec 2010

Petromec Inc v Petroleo Brasileiro Sa Petrobras: CA 19 Jul 2006

A Mr Efremovich, a third party to the action was ordered to pay the costs of Petrobras and Brasoil which on the failure of its claim against them had been ordered to be paid by Petromec. The judge found that Mr Efromovich controlled the proceedings brought by Petromec, funded those proceedings and would have benefited … Continue reading Petromec Inc v Petroleo Brasileiro Sa Petrobras: CA 19 Jul 2006

K Ltd v National Westminster Bank Plc and others: CA 19 Jul 2006

The bank had declined to act upon a customer’s instructions, reporting its suspicions of criminal activity to the police. Permission was given to proceed but only after a delay. The claimant customer sought its costs. Held: The customer’s appeal failed. Parliament had laid down a proper procedure and the bank had followed it: ‘if a … Continue reading K Ltd v National Westminster Bank Plc and others: CA 19 Jul 2006

Begum (otherwise SB), Regina (on the Application of) v Denbigh High School: HL 22 Mar 2006

The student, a Muslim wished to wear a full Islamic dress, the jilbab, but this was not consistent with the school’s uniform policy. She complained that this interfered with her right to express her religion. Held: The school’s appeal succeeded. The school had acted responsibly and carefully seeking to balance and respect several interests when … Continue reading Begum (otherwise SB), Regina (on the Application of) v Denbigh High School: HL 22 Mar 2006

Mbasogo, President of the State of Equatorial Guinea and Another v Logo Ltd and others: CA 23 Oct 2006

Foreign Public Law Not Enforceable Here The claimant alleged a conspiracy by the defendants for his overthrow by means of a private coup d’etat. The defendants denied that the court had jurisdiction. The claimants appealed dismissal of their claim to damages. Held: The claims were not justiciable here. Public laws, like penal laws, may not … Continue reading Mbasogo, President of the State of Equatorial Guinea and Another v Logo Ltd and others: CA 23 Oct 2006