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Lehtimaki and Others v Cooper: SC 29 Jul 2020

Charitable Company- Directors’ Status and Duties A married couple set up a charitable foundation to assist children in developing countries. When the marriage failed an attempt was made to establish a second foundation with funds from the first, as part of W leaving the Trust. Court approval was obtained, but the court ordered the remaining … Continue reading Lehtimaki and Others v Cooper: SC 29 Jul 2020

Flanagan v Liontrust Investment Partners Llp and Others: ChD 24 Jul 2015

Trial of liability issues in an ‘unfair prejudice’ petition under section 994 of the Companies Act 2006 brought by Mr Flanagan in relation to the affairs of a limited liability partnershipHenderson J said: ‘Although it makes good sense in many contexts to talk of the ‘share’ or ‘interest’ of a member in an LLP, and … Continue reading Flanagan v Liontrust Investment Partners Llp and Others: ChD 24 Jul 2015

HM Treasury v Ahmed and Others: SC 27 Jan 2010

The claimants objected to orders made freezing their assets under the 2006 Order, after being included in the Consolidated List of suspected members of terrorist organisations. Held: The orders could not stand. Such orders were made by the executive without parliamentary scrutiny by the use of Orders in Council. Statutory provision for counter-terrorism was in … Continue reading HM Treasury v Ahmed and Others: SC 27 Jan 2010

BTI 2014 Llc v Sequana SA and Others: CA 6 Feb 2019

The Court considered a Director’s duty to act in the interests of his company’s creditors. The Directors were said to have paid out an excessive dividend to put assets beyond the reach of its creditors. Longmore, David Richards, Henderson LJJ [2019] EWCA Civ 112, [2019] 2 All ER (Comm) 13, [2019] BCC 631, [2019] 2 … Continue reading BTI 2014 Llc v Sequana SA and Others: CA 6 Feb 2019

Revenue and Customs v Smallwood and Another: CA 8 Jul 2010

The taxpayers had set up trusts which they said were based in Mauritius allowing them to claim double taxation relief. The Revenue had issued closure notices, confirmed by the SPCT, but overturned by the High Court. The Revenue appealed, saying that the trust was resident in the UK. Held: The appeal suceeded (Patten LJ dissenting … Continue reading Revenue and Customs v Smallwood and Another: CA 8 Jul 2010

Yaxley v Gotts and Another: CA 24 Jun 1999

Oral Agreement Creating Proprietory Estoppel The defendant offered to give to the Plaintiff, a builder, the ground floor of a property in return for converting the house, and then managing it. They were friends, and the oral offer was accepted. The property was then actually bought in the name of the first defendant, the second … Continue reading Yaxley v Gotts and Another: CA 24 Jun 1999