Citations: [2014] UKFTT RP – CHI – 29UG – Links: Bailii Jurisdiction: England and Wales Landlord and Tenant Updated: 23 March 2022; Ref: scu.629744
The plaintiff owned the freehold and had let the basement to the defendant. The plaintiff insured the building. The defendant covenanted to pay to the plaintiff an insurance rent equal to the proportionate cost of insuring the part of the building occupied by the defendant, and did pay such rent. The building was destroyed by … Continue reading Mark Rowlands v Berni Inns Ltd: CA 1985
A letter was written by the Mongolian Ministry of Finance guaranteeing payment for textile plant and machinery to be supplied to a Mongolian company. A letter from the justice minister confirmed the authority of the finance minister to sign the letter. The quality of the machinery came to be disputed, and the deal was refinanced. … Continue reading Marubeni Hong Kong and South China Ltd v Ministry of Finance of Mongolia: CA 13 Apr 2005
The company sought approval of a proposed reconstruction under the section. Held: Approval could not be given. To count as a reconstruction two principal qualities were required. The business carried on should be the same or similar, and those carrying on the business should be the same or similar. Here the proposal would result in … Continue reading Mytravel Group Plc, Re Companies Act 1985: ChD 24 Nov 2004
The company was a subsidiary of two American companies, but was registered in Scotland. It charged its assets, but the charge was not registered in Scotland. On the insolvency of the company, the respondent chargee claimed it was a fixed charge not requiring registration. The administrators asserted that the charge was a floating charge and … Continue reading Arthur D Little Ltd (in Administration) v Ableco Finance LLC: ChD 27 Mar 2002
ECJ Although article 41 of the EEC Treaty, which is based on a clear separation of functions between the national courts and the Court of Justice, does not permit the court either to assess the facts of the case or to review the grounds on which the question submitted for a preliminary ruling is based, … Continue reading Celestri and Co Spa v Ministry of Finance.: ECJ 21 Mar 1985
Richards J said: ‘In considering the primary position of the Opposing Bondholders, it is important to keep in mind the function of the court at this stage. This is an application by the companies for leave to convene meetings to consider the schemes. It is emphatically not a hearing to consider the merits and fairness … Continue reading In the Matter of Telewest Communications Plc and in the Matter of Telewest Finance (Jersey) Ltd: ChD 22 Jun 2004
The claimant company set out to sell land whilst it was still only in the process of incorporation. Its solicitors had signed as agents, and now sought an order for the purchaser to complete the contract. The respondent had not known of the non-incorporation of the company. The claimant later rescinded the contract, and forfeited … Continue reading Braymist Limited and Others v Wise Finance Company Limited: CA 20 Feb 2002
The standard building contract allowed a contractor to take plant and equipment from a site and sell it in payment of sums due under the contract, upon the other contractor becoming insolvent. It was said that this power amounted to a charge over the company’s assets, and should have registered at Companies House. Upon entering … Continue reading Smith (Administrator of Cosslett (Contractors) Limited) v Bridgend County Borough Council; In re Cosslett (Contractors) Ltd: HL 8 Nov 2001
Judges: Mr Justice Keene Lord Justice Schiemann Lord Justice Jonathon Parker Citations: [2003] EWCA Civ 391 Links: Bailii Statutes: Companies Act 1985 652 653 Jurisdiction: England and Wales Company Updated: 02 June 2022; Ref: scu.180326
The parties disputed whether a letter was a performance bond or a guarantee. The words of the instrument were: ‘We undertake to pay the said amount on your written demand in the event that the supplier fails to execute the contract in perfect performance’ Held: The bond was payable on demand despite the fact that … Continue reading Esal Commodities v Oriental Credit Ltd: CA 1985
H challenged the fee set for applying for a livence to operate a sex shop. The administrative costs on which the fee was based in the year in question included a sum representing the supposed shortfall in fee income against administrative costs in the previous year. Held: In setting the application fee for a sex … Continue reading Regina v Westminster City Council, ex parte Hutton: 1985
Judges: Dillon LJ Citations: [1985] 1 All ER 417, [1985] Ch 232 Jurisdiction: England and Wales Cited by: Cited – Transag Haulage Ltd (In Admin Receivership) v Leyland Daf Finance Plc and Another ChD 31-Jan-1994 Hire-purchase agreements for the hire of three lorries were entered into by Transag, a haulier, between January and May 1991. … Continue reading BICC plc v Burndy Corp: CA 1985
The son arranged finance for his parents to move near to him. He borrowed money to help finance it, secured by an expensive second loan. He deceived his parents into executing the loan. After the son defaulted, the plaintiff sought possession. Held: The parents had signed the charge without exercising reasonable care, and their plea … Continue reading Avon Finance Co Ltd v Bridger: CA 1985
S Ltd was a member of an oil and gas exploration syndicate, the agreement relating to which provided that the exploration work was to be carried out by one member of the syndicate (the operator) on behalf of the other members. The costs, expenses, rewards and benefits accruing from the exploration operations were to be … Continue reading Gaspet Ltd v Ellis (Inspector of Taxes): 1985
The court considered whether expenses, premiums paid in respect of life assurance policies, and the fees of professional investment managers, were properly to be set against the capital or income of a trust. Held: Lord Templeman said: ‘Trustees are entitled to be indemnified out of the capital and income of their trust fund against all … Continue reading Carver v Duncan: HL 1985
A costs order made against liquidators arising from proceedings they had taken, will usually have priority over the general expenses of the action. The list of expenses said nothing about the costs of litigation incurred by the liquidator or awarded against him. Costs awarded to a successful litigant had been recoverable in priority to the … Continue reading In re London Metallurgical Co: 1985
Income tax – Additional rate – Settlements – Trustees apply income in maintaining policies of assurance – Whole life and term – Whether premiums expenses of trustees properly chargeable to income – Finance Act 1973, 5 16(2). [1985] UKHL TC – 59 – 125, 59 TC 125, [1985] 2 WLR 1010, [1985] 2 All ER … Continue reading Carver v Duncan (Inspector of Taxes): HL 16 May 1985
HL Corporation tax – Group relief – Trading stock – Whether assets acquired as trading stock by one group company from another – Whether prospective capital loss effectively transmuted into a trading loss available for group relief – Income and Corporation Taxes Act 1970, ss 273, 274(1) – Finance Act 1965, Sch 7 para 1(1) … Continue reading Coates and Reed (Inspectors of Taxes) v Nova Securities Ltd and Arndale Properties: HL 31 Jan 1985
Hire-purchase agreements for the hire of three lorries were entered into by Transag, a haulier, between January and May 1991. The price for the three lorries was andpound;177,333, with down payments totalling andpound;69,333 and the balance (for each vehicle) due by 36 monthly payments of andpound;1000. Transag went into administrative receivership in November 1993, when … Continue reading Transag Haulage Ltd (In Admin Receivership) v Leyland Daf Finance Plc and Another: ChD 31 Jan 1994
A company went into liquidation, being owed substantial sums by another company in the same group, but itself insolvent. A settlement did not include accrued interest, but was claimed to be taxed as if it had, and on an accruals basis. If so, was this an expense properly arising in the insolvency, and payable as … Continue reading Kahn and Another v Commissioners of Inland Revenue; In re Toshoku Finance plc: HL 20 Feb 2002
The Receivers sought directions as to how to apply monies coming into their hands on the basis that, on advice, they considered that they needed the Court’s answer to an underlying difficult issue of the construction of the Security Trust Deed. The court was asked how the Receivers should apply monies coming into their hands … Continue reading In re Cheyne Finance Plc: ChD 12 Sep 2007
The court was asked as to the treatment of the assets of the company in case of a future insolvency. Held: Briggs J decided section 123(1)(e) required: ‘In my judgment, the effect of the alterations to the insolvency test made in 1985 and now found in section 123 of the 1986 Act was to replace … Continue reading In re Cheyne Finance Plc (No 2): ChD 17 Oct 2007
UTLC LANDLORD AND TENANT – service charges – whether any credit for overpayment should be given to all leaseholders or just appellant – whether respondent’s conduct amounting to breach of trust and/or RICS Code of Conduct – whether VAT on electricity supply to common parts of blocks of flats should be charged at reduced rate … Continue reading MacGregor v BM Samuels Finance Group Ltd: UTLC 21 Oct 2013
PPI Sale – No Recovery from Remote Parties The claimant sought repayment of payment protection insurance premiums paid by her under a policy with Norwich Union. The immediate broker arranging the loan was now insolvent, and she sought repayment from the second and other level intermediaties. She said that the commission disclosure by the defendants … Continue reading Plevin v Paragon Personal Finance Ltd: SC 12 Nov 2014
When a court ordered the purchase of the shares of a minority shareholder by the majority holder, the shares should normally be valued as at the date of that order. This might cause unfairness in some cases, for example where the company had been . .
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Capital gains tax – Retirement relief – Sale of part of farm – Whether disposal of part of a business – Finance Act 1985, 5 69 Citations: [1993] EWHC TC – 66 – 68 (Ch), (1993) 66 TC 68, [1993] STC 466 Links: Bailii Jurisdiction: England and Wales Capital Gains Tax Updated: 12 December 2022; … Continue reading Pepper (Inspector of Taxes) v Daffurn: ChD 17 Jun 1993
A dishonest failure to register for VAT is caught by the penalty provisions as ‘any act’. Citations: Times 15-Aug-1996 Statutes: Finance Act 1985 13(1) Jurisdiction: England and Wales VAT, Taxes Management Updated: 31 October 2022; Ref: scu.79400
One paper assessment covering several tax periods need always not be treated as just one assessment. This was a question of fact to be decided on the particular circumstances. Citations: Times 14-Dec-1994, Gazette 15-Feb-1995 Statutes: Finance Act 1985 22(1) Jurisdiction: England and Wales Citing: Appealed from – Commissioners of Customs and Excise v Le Rififi … Continue reading Customs and Excise Commissioners v Le Rififi Ltd: CA 14 Dec 1994
Capital allowances were not available on plant which had been leased to the Local Authority and which had since had become part of land occupied by them. The plant was no longer owned by the tax payers. Leased fixtures given capital allowances by sch 17 of 1985 Act after 1984. Citations: Gazette 19-Oct-1994, Times 17-Aug-1994, … Continue reading Melluish (Inspector of Taxes) v BMI (No 3) Ltd and Related Appeals: CA 17 Aug 1994
A farmer, anticipating retirement, applied for and obtained planning permission for the development of land on his farm. He ran down the farming on that land, and applied for relief upon retirement. Held: Retirement relief should be denied to him, since at the time of his retirement, the land no longer formed part of the … Continue reading Pepper (Inspector of Taxes) v Daffurn: ChD 24 Jun 1993
Tenant farmer continuing business for two years after payment to land-owner on surrender of lease lost relief for business retirement. Citations: Gazette 26-Feb-1998, Times 11-Feb-1998 Statutes: Finance Act 1985 69 Capital Gains Tax, Agriculture Updated: 15 May 2022; Ref: scu.78245
Retirement tax relief could be claimed by an individual on land owned through a limited company. There was no explicit requirement for direct ownership at the time of cessation. Here farmed land was sold by a limited company at the time of the owner’s retirement, but although no shares were sold, but the sale remained … Continue reading Plumbly and others (Representatives of the Estate of S C Harbour Deceased) and Spencer (HM Inspector of Taxes): CA 17 Jun 1999
The respondent had operated a restaurant through a limited company. The commissioners issued notices of assessments and penalties against the company, now in liquidation, and the defendant, on the basis that the company had consistently under-reported its takings. The commissioners appealed a decision setting aside the notices. The argument was as to whether notices had … Continue reading The Commissioners of Customs And Excise v Bassimeh: CA 20 Nov 1996
Retirement relief was not lost despite a 4 week gap between a disposal and the cessation of a business. Citations: Ind Summary 04-Jul-1994, Times 08-Jun-1994 Statutes: Finance Act 1985 70(7) Jurisdiction: England and Wales Capital Gains Tax Updated: 05 May 2022; Ref: scu.79199
Retirement relief is restricted to assets actually used within a family business. Citations: Gazette 05-Mar-1997, Times 04-Mar-1997 Statutes: Finance Act 1985 69(2)(b) 70(7) Jurisdiction: England and Wales Citing: Appeal from – Plumbly and others (Representatives of the Estate of S C Harbour Deceased) and Spencer (HM Inspector of Taxes) CA 17-Jun-1999 Retirement tax relief could … Continue reading Plumbly and Others v Spencer (Inspector of Taxes): ChD 4 Mar 1997
Reasonable excuse for misdeclaration on VAT return. Where a company relied upon the return having been prepared by someone else, the tribunal could look behind the assertion to examine the underlying reason for the misdeclaration. It should be no more difficult to establish the reasonable cause excuse when the company had relied upon a third … Continue reading Frank Galliers Ltd v Commissioners of Customs and Excise: QBD 15 Feb 1993
One assessment covering numerous accounting periods constitutes a single global assessment. If any part of a global VAT assessment is time barred, then the whole assessment fails. Citations: Times 02-Aug-1993, Ind Summary 30-Aug-1993 Statutes: Finance Act 1985 22(1) Jurisdiction: England and Wales Cited by: Appealed from – Customs and Excise Commissioners v Le Rififi Ltd … Continue reading Commissioners of Customs and Excise v Le Rififi Ltd: QBD 2 Aug 1993
The separate sale of a milk quota on a farmer’s retirement had no capital gains tax exemption. No cessation relief was available on milk quota sold one year after the sale of the herd and the business. Citations: Ind Summary 08-Jan-1996, Times 24-Nov-1995 Statutes: Finance Act 1985 69(2)(a) Jurisdiction: England and Wales Agriculture, Capital Gains … Continue reading Wase (Inspector of Taxes) v Bourke: ChD 24 Nov 1995
The company had been given permission to cancel a share premium account. Changes in circumstances brought the matter back for reconsideration. Judges: The Lord Chief Justice Of England, Lord Justice Otton And Lord Justice Robert Walker Citations: [1999] EWCA Civ 1732, [1999] 2 BCLC 591, [2000] BCC 455, [1999] EWCA Civ 1732, [2000] BCC 455, … Continue reading Winpar Holdings Ltd v Ransomes Plc: CA 1 Jul 1999
Capital gains tax – Sum on compromise of action for negligence – B Whether disposal of asset – Whether sum derived from claim or from land – Whether asset acquired and market value at date of acquisition deductible – Finance Act 1965, 5 22. Citations: [1984] EWHC TC – 58 – 371 (Ch), (1984) 58 … Continue reading Zim Properties Ltd v Proctor: ChD 8 Nov 1984
(Brunei) The defendants were a one-man company, BLT, and the one man, Mr Tan. A dishonest third party to a breach of trust was liable to make good a resulting loss even though he had received no trust property. The test of knowledge was an objective one: ”knowingly’ was better avoided as a defining ingredient … Continue reading Royal Brunei Airlines SDN BHD v Tan: PC 24 May 1995
A strictly mathematical approach to calculating ancillary relief can be inappropriate in large sum cases. The statutory jurisdiction has to provide for all applications for ancillary financial relief, from the poverty stricken to the multi-millionaire. Held: The court to reconcile existing practice wit the statute. Reasonable requirements are more extensive than needs. What a person … Continue reading Dart v Dart: CA 2 Jul 1996
FTTTx Penalties for late payment of PAYE and NIC – Schedule 56 Finance Act 2009 – eleven late payments – penalties levied at 4% where more than ten late payment failures -Appellant unaware of progressive nature of penalty regime and disputed number of late payments. Citations: [2012] UKFTT 140 (TC) Links: Bailii Taxes Management Updated: … Continue reading RA and JC Atkinson Ltd (T/A Minster Cleaning Services) v Revenue and Customs: FTTTx 17 Feb 2012
The taxpayer sought capital gains tax relief of a loan to a business. Held: To succeed in his claim the taxpayer had to establish that the indebtedness created was to be used entirely to serve the borrower’s business. Judges: The Honourable Mr Justice Patten Citations: [2004] EWHC 1596 (Ch), Times 22-Jul-2004 Links: Bailii Statutes: Taxation … Continue reading David Robson v Eric Mitchell (HM Inspector of Taxes): ChD 8 Jul 2004
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
The revenue appealed against refusal of its petition for the winding up of the company for non-payment of a VAT assessment. The company said that the assessment was disputed. The revenue said that the company had been run for the purpose of submitting false VAT Input tax claims, and suppressing Output tax invoices. Held: The … Continue reading Revenue and Customs v Rochdale Drinks Distributors Ltd: CA 13 Oct 2011
Part of land had been sold off. By oversight no right of way had been taken in favour of the retained land. The dominant owner argued that by demolition of a building a means of access could be found and that therefore no right of way by necessity arose. Held: It was clearly envisaged by … Continue reading Sweet and Another v Sommer and Another: ChD 25 Jun 2004
The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself. Held: The company’s appeal failed. The purposive approach to the interpretation of the general … Continue reading RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017
Dispute over the authorship of the screenplay of a film. Held: ‘the judgment cannot stand. The judge has adopted an erroneous approach to the evidence, failed to make important findings of primary fact, failed to take account of material matters and applied incorrect legal standards to the assessment of the sufficiency of Ms Kogan’s contributions. … Continue reading Kogan v Martin and Others: CA 9 Oct 2019
The defendant had acquired illegal tapes of telephone conversations which it said implicated the plaintiff. He sought to restrain publication of the material pending forthcoming discliplinary charges at the Jockey Club. Held: The court had to find a balance of justice. The court spoke of the media and the public interest. Sir John Donaldson MR … Continue reading Francome v Mirror Group Newspapers Ltd: CA 1984
The claimant appealed dismissal of his claim to set aside a transfer by way of gift by his father on the basis of an alleged undue influence. Held: The judges was entitled to make the findings he had done, and to be impressed by the spacing of the transactions. The appeal failed. Citations: [1997] EWCA … Continue reading Forsdike v Forsdike: CA 21 Feb 1997
The petitioner sought for relief from alleged prejudicial conduct by the respondents in the management of the company. Judges: John Randall QC Citations: [2005] EWHC 2717 (Ch) Links: Bailii Statutes: Companies Act 1985 Jurisdiction: England and Wales Citing: Cited – Re Nuneaton Borough AFC Ltd (No 2) 1991 . . Cited – Profinance Trust SA … Continue reading Allmark v Ervel Curt Burnham, Distinct Services Ltd: ChD 30 Nov 2005
The Revenue appealed findings as to the calculation of profits for corporation tax. The companies had sought to deduct sums from profits for depreciation of unsold stock in accordance with current accounting standards. Held: ‘the profit and loss account is concerned with revenue and expenses. A fall in the value of stock to below cost, … Continue reading Revenue and Customs v William Grant and Sons Distillers Ltd: HL 28 Mar 2007
Section 651 was broad enough to enable the court to order that the costs of having the dissolution of a company declared void be treated as an expense in the winding-up, notwithstanding the decision of the House of Lords in Re Toshoku Finance UK plc [2002] 1 WLR 671 that Rule 4.218 contained an exhaustive … Continue reading Unadkat and Co (Accountants) Ltd v Bhardwaj and Another: ChD 11 Oct 2006
The occupier had been granted a temporary licence by the authority under the homelessness provisions whilst it made its assessment. The assessment concluded that she had become homeless intentionally, and therefore terminated the licence and set out to evict her. She claimed that the authority had to get a court authority before so evicting her. … Continue reading Desnousse v London Borough of Newham and others: CA 17 May 2006
The claimant alleged infringement of its copyright in a software system which dealt with airline reservations. It was not said that any code had been copied, but merely that an express requirement of the defendant ordering the system was that it should appear similar to the claimant’s system; it should have its look and feel. … Continue reading Navitaire Inc v Easyjet Airline Co and Another: ChD 30 Jul 2004
The claimant sought payment of three years’ salary after termination of his service contract. He said that an agreement had been made by the company to purchase a ‘financial institution’, which would trigger the additional payments. The defendants said that the clause requiring the payment was a penalty, and also sought damages under the 1985 … Continue reading Murray v Leisureplay Plc: QBD 5 Aug 2004
The tax inspector had sought to re-open a tax assessment outside the time limit provided. He had discovered that a house had been given to the tax payer by his employers. The taxpayer said this had been discoverable from his self-assessment tax return. The inspector had been aware of the possible deficiency for more than … Continue reading Langham (HM Inspector of Taxes) v Veltema: CA 26 Feb 2004
The husband and wife had signed a bank mandate allowing the bank to act upon the authorisation of either of them. The wife complained that the bank should not be able to recover from her any sums expended by the husband. Held: The mandate extended to all borrowings on the joint account and without limit. … Continue reading Sandra Estelle Fielding v The Royal Bank of Scotland Plc: CA 11 Feb 2004
The liquidators had lost their legal action, and had been ordered to pay the present claimants their costs. They sought payment out of an insolvency services account in competition with the solicitors for the liquidators. Held: An award of costs was not a payment of ‘expenses incurred in the winding up’ and therefore the court … Continue reading Digital Equipment Co Ltd and Others v Bower and Others: ChD 4 Dec 2003
The defendant challenged the claimant’s right to possession under a legal charge. She appealed a finding that she had not established the undue influence of her husband, a solicitor. Held: A lender who received a voidable security was entitled to invoke the right of subrogation in the same way, and to the same extent, as … Continue reading UCB Group Ltd v Hedworth: CA 4 Dec 2003
The appellant had contracted to purchase maintenance from the defendant of aircraft it had also purchased from them. They sought damages for negligence, saying the defendants had failed to prevent a known risk of corrosion. The defendants argued that its contract excluded liability, and under the Act, that clause was not subjected to a test … Continue reading Amiri Flight Authority v BAE Systems Plc: CA 17 Oct 2003
The taxpayer company employed a subsidiary company through which it conducted its trade in land. It then sought to represent the profits from that subsidiary within its own accounts as trading profits for corporation tax purposes. The commissioner viewed the arrangement as window dressing to maximise claims of expenditure against income. Held: The rule required … Continue reading New Angel Court Ltd v Adam (Inspector of Taxes): ChD 25 Jul 2003
The applicant had been refused a licence to operate within the farmer’s market. It sought judicial review of the rejection, but the respondent argued that it was a private company not susceptible to review. Held: The decisions of the Farmers Market were open to judicial review. The farmers markets were held on publicly owned land … Continue reading Hampshire County Council v Beer (T/A Hammer Trout Farm); Regina (Beer) v Hampshire Farmers’ Market Ltd: CA 21 Jul 2003
The Appellant had signed an assignment of her lease in favour of her nephew. She said she thought the effect of it would protect her right to continue to live in the house. She now appealed rejection of her plea of non est factum. Held: The common law doctrine of non est factum has a … Continue reading Saunders (Executrix of the Will of Rose Maude Gallie, Deceased) v Anglia Building Society: HL 9 Nov 1970
Parties syndicating finance for a film obtained the security of an insurance which is designed to pay up to the sum insured, if the revenues generated by the film were insufficient to repay the loan finance plus associated expenses. The polices were supported by a ‘truth of statement’ policy, and the issue was the extent … Continue reading HIH Casualty And General Insurance Limited and Others v The Chase Manhattan Bank and Others: CA 31 Jul 2001
The petitioner complained of unfair prejudice in the way the company had been operated, and sought an order that his shares be bought out. However the judge found that the net value of the company was negative and the shares worthless. The judge had held that an offer to buy the shares for andpound;5,000 had … Continue reading Bonham v Crow and others: CA 13 Dec 2001
The banks appealed findings as to their liability to pay out under on-demand guarantees they had given in respect of stage payments for the construction of a ship. It was claimed that the delivery times had not been met, and the builder was in default. The demand was certified by the buyer’s bankers who had … Continue reading Gold Coast Ltd v Caja De Ahorros Del Mediterraneo and others: CA 6 Dec 2001
Shares are allotted to a person when that person acquires an unconditional right to be entered on a company’s register of members. The issue of shares only becomes complete after they are registered in the company’s books for the purposes of the BES scheme.Lord Templeman said: ‘The Act of 1985 preserves the distinction in English … Continue reading National Westminster Bank Plc and Another v Inland Revenue Commissioners: HL 24 Jun 1994
Mrs Pitt resisted an order for possession of the house saying that she had signed the mortgage only after misrepresentations by and the undue infuence of her husband who was acting as the bank’s agent. Held: A bank was not put on enquiry as to the existence of undue influence only because a loan was … Continue reading CIBC Mortgages Plc v Pitt and Another: HL 21 Oct 1993
The defendant had purchased the property from the council under the right to buy scheme. He had been encouraged and supported in this by a third party company who had put together a scheme apparently intended to circumvent the requirement that the property be occupied for three years. The property was sold and the council … Continue reading Islington London Borough Council v Dornan: CA 4 Nov 2005
Chief Akindele agreed in 1985 with ICIC Overseas to invest US$10m in the purchase of 250,000 shares of BCCI Holdings, and to hold the shares for two years. If he wanted to sell the shares after the expiry of two years and up to five years from the date of the agreement, ICIC Overseas undertook … Continue reading Bank of Credit and Commerce International (Overseas) Ltd and Another v Akindele: ChD 1999
The claimant appealed against a costs order. She had previously appealed against an order of the High Court on her application for judicial review of the inquest held by the respondent. Held: The coroner, and others in a similar position should not generally be expected to pay the costs of an appeal against an order … Continue reading Regina on the Application of Davies (No 2) v HM Deputy Coroner for Birmingham: CA 27 Feb 2004
An employment agreement contravening section 151 of the 1985 Act is unenforceable. The obvious mischief to which section 151 is directed is the case of a bidder financing his bid from the funds of the company acquired. The larger purpose had to be something other than the acquisition of shares, however beneficial the acquisition was … Continue reading Brady v Brady: HL 1988
S Ltd. a member of an oil and gas exploration syndicate, agreeing that the exploration work was to be carried out by one member of the syndicate on behalf of the other members. The costs, expenses, rewards and benefits accruing from the exploration operations were to be shared by the syndicate members in proportion to … Continue reading Gaspet Ltd v Ellis (Inspector of Taxes): CA 1987
The parties disputed the validity of the appointment of a receiver. The ostensible ground for appointment of the receiver was not made out, but the bank relied on a new ground, section 223(d) of the 1948 Act. Nicholls LJ observed: ‘Construing this section first without reference to authority, it seems to me plain that, in … Continue reading Byblos Bank SAL v Al-Khudhairy: CA 1987
‘When I come to consider the purpose of this section, and to see why there is to be immunity and exemption from transfer stamp duty, I find that it is because the old company is really represented or replaced by the new company, and the shareholders in the new company are to be in substance … Continue reading Oswald Tillotson Limited v ORC: 1933
The claimant appealed after her claim for sex discrimination had failed. She had been dismissed from her position an associate minister of the church. The court had found that it had no jurisdiction, saying that her appointment was not an employment. However the jurisdiction in sex discrimination cases was wider, extending to those who ‘contract … Continue reading Percy v Church of Scotland Board of National Mission: HL 15 Dec 2005
This appeal arises in the context of the regime which permits wholesale trading in alcoholic drinks and other dutiable goods which are held in, or moved between, excise warehouses without giving rise to an ‘excise duty point’ and thus attracting liability for excise duty. Held: (i) The High Court has jurisdiction to grant an injunction … Continue reading CC and C Ltd v Revenue and Customs: CA 19 Dec 2014
The court reconsidered the law relating to penalty clauses in contracts. The first appeal, Cavendish Square Holding BV v Talal El Makdessi, raised the issue in relation to two clauses in a substantial commercial contract. The second appeal, ParkingEye Ltd v Beavis, raised the issue at a consumer level, with a separate issue under the … Continue reading Cavendish Square Holding Bv v Talal El Makdessi; ParkingEye Ltd v Beavis: SC 4 Nov 2015
Construction industry scheme – cancellation of gross payment registration supposedly obtained on the basis of false information – shadow director – whether failure to notify shadow director of applicant company to Companies House gave rise to – false information – whether obligation to notify shadow directors to Companies House under Companies Act 2006 arises – … Continue reading Bagri Services Limited v Revenue and Customs (Procedure : Other): FTTTx 30 Dec 2021
Reference to Parliamentary Papers behind Statute The inspector sought to tax the benefits in kind received by teachers at a private school in having their children educated at the school for free. Having agreed this was a taxable emolument, it was argued as to whether the taxable benefit was the cost to the employer, or … Continue reading Pepper (Inspector of Taxes) v Hart: HL 26 Nov 1992
The appeal concerned a final third party debt order (formerly a garnishee order). A judgment in France was registered here for enforcement. That jurisdiction was now challenged. Held: A third party debt order is a proprietary remedy operating by attachment against the property of the judgment debtor. The property so attached is the chose in … Continue reading Societe Eram Shipping Company Limited and others v Hong Kong and Shanghai Banking Corp Ltd, Compagnie Internationale de Navigation: HL 12 Jun 2003
Corporation Tax – Flat-rate and tax-geared penalties for late submission of company tax returns under Schedule 18 Finance Act 1998 – whether tax return incomplete – whether Director’s report under Companies Act 1985 and Companies Act 2006 required in order for return to be complete- yes -whether company had reasonable excuse for late submission of … Continue reading Goodtime Print and Design v Revenue and Customs: FTTTx 1 Oct 2012
Standing to Claim under A1P1 ECHR The appellants had written employers’ liability insurance policies. They appealed against rejection of their challenge to the 2009 Act which provided that asymptomatic pleural plaques, pleural thickening and asbestosis should constitute actionable harm for the purposes of an action of damages for personal injury. Held: The insurers’ appeals failed. … Continue reading AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011
The court considered correct approach to determination of the rateable value of an office building, in circumstances where the evidence showed at the relevant time a general demand in the area for comparable office buildings, but no actual tenant willing to pay a positive price for the building itself. Held: (Briggs, Black LL dissenting) The … Continue reading Telereal Trillium v Hewitt (Valuation Officer): SC 15 May 2019
Claim by a wife that she has a beneficial interest in a house registered in the sole name of her husband and that her interest has priority over the rights of a bank under a legal charge executed without her knowledge. The case raises a point of importance in the law of registered conveyancing. Shortly … Continue reading Lloyds Bank plc v Rosset: CA 13 May 1988
Stamp Duty Land Tax – avoidance scheme – use of unlimited company to contract for purchase of property, followed by reduction of capital and dividend in specie of the property acquired to its parent company – claim for exemption from SDLT under section 45(3) Finance Act 2003 (sub-sale relief) – whether unlimited company had complied … Continue reading Vardy Proprties and Another v Revenue and Customs: FTTTx 6 Sep 2012
An administrator owed a duty to the company over which he was appointed to take reasonable care to obtain the best price that the circumstances, as he reasonably perceived them to be, permitted, including a duty to take reasonable care in choosing the time at which to sell the property. A mortgagee is bound to … Continue reading Re Charnley Davies Ltd (No 2): ChD 1990
The claimants wanted to bring actions in respect of various matters under shareholders agreements in complex international joint ventures. Leave was given to serve English proceedings in Malta, and the claim form and particulars of claim were faxed and emailed and delivered by hand at the registered offices of the company and at the private … Continue reading BAS Capital Funding Corporation, Deutsche Bank Ag London, Paine Webber Capital Inc, PW Exe Lp, Pw Partners 1999 Lp v Medfinco Limited, Abacus Holdings Limited, Andreas W Gerdes, HTC Inc, etc: ChD 25 Jul 2003
The wife joined in a charge on the family home to secure her husband’s business borrowings. The husband was found to have misrepresented to her the effect of the deed, and the bank had been aware that she might be reluctant to sign the deed. Held: The charge was not to be enforced. The bank … Continue reading Barclays Bank Plc v O’Brien and Another: HL 21 Oct 1993
Wives had charged the family homes to secure their husband’s business borrowings, and now resisted possession orders, claiming undue influence. Held: Undue influence is an equitable protection created to undo the effect of excess influence of one person over the will of another, though it should not always be presumed to arise from the existence … Continue reading Royal Bank of Scotland v Etridge (No 2); Barclays Bank plc v Harris; Midland Bank plc v Wallace, etc: HL 11 Oct 2001
HL Corporation tax – Stock relief – Whether available to builder on stock of houses and flats received from purchasers in part satisfaction of price of new houses, such houses and flats being sold on in existing state – Whether relief excluded for site of house or merely for its unbuilt-on-garden – Finance Act 1976, … Continue reading Payne (Inspector of Taxes) v Barratt Developments (Luton) Ltd: HL 13 Dec 1984
A contract had been made but one of the parties was not yet incorporated. The court was asked whether it was deemed to have been made with the signatory. Held: For section 36C(1), a ‘contrary agreement’ would be established if the parties, looking at the matter objectively, had intended that the contract would not have … Continue reading Royal Mail Estates Limited v Maple Teesdale Borzou Chaharsough Shirazi: ChD 2 Jul 2015
In each case the local authority sought to recover possession of its own land. In the Lambeth case, they asserted this right as against an overstaying former tenant, and in the Leeds case as against gypsies. In each case the occupiers said that the recovery of possession interfered with their right respect for their family … Continue reading Kay and Another v London Borough of Lambeth and others; Leeds City Council v Price and others and others: HL 8 Mar 2006
Short issue as to the requirements for valid ‘service’ of a completion notice so as to bring a newly completed building within liability for non-domestic rates. The notice had been served by email where no statutory authority existed for this. Held: The LA’s appeal succeeded. ‘Against the background of the detailed scheme established by or … Continue reading UKI (Kingsway) Ltd v Westminster City Council: SC 17 Dec 2018
Former HL decision in Siebe Gorman overruled The company had become insolvent. The bank had a debenture and claimed that its charge over the book debts had become a fixed charge. The preferential creditors said that the charge was a floating charge and that they took priority. Held: The appeal was allowed. The debenture, although … Continue reading National Westminster Bank plc v Spectrum Plus Limited and others: HL 30 Jun 2005
Standard Conract – Wide Exclusions, Apply 1977 Act The claimant had acquired a computer system from the defendant, which had failed. It was admitted that the contract had been broken, and the court set out to decide the issue of damages. Held: Even though Wang had been ready to amend one or two of its … Continue reading Pegler Ltd v Wang (UK) Ltd: TCC 25 Feb 2000