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
The Bank refused to pay on letters of credit. They had required production of an original life policy, and been shown the original and a copy. The difficulties in distinguishing the two were not great, and did not justify the refusal to pay. The contract in any event explicitly allowed for a copy to be … Continue reading Kredietbank Antwerp v Midland Bank Plc v Karaganda Limited v Midland Bank and Midland Bank International Finance Corporation Limited: CA 28 Apr 1999
A contractor had done defective work in breach of a building contract with the developer but the loss was suffered by a third party who had by then purchased the development. The developer recovered the loss suffered by the purchaser. Held: The benefit of a contract may be assigned to a third party without the … Continue reading Linden Gardens Trust Ltd v Lenesta Sludge Disposals Ltd and Others; St. Martins Property Corporation Ltd v Sir Robert McAlpine: HL 8 Dec 1993
The defendants had purchased their property from the local authority with the support of a loan from the claimants. The defendants fell into arrears but now sought to resist possession on the basis that the claimant, in securitising their portfolio of mortgages, had lost the right to possession. The assignments had been left uncompleted. Held: … Continue reading Paragon Finance Plc v Pender and Another: CA 27 Jun 2005
The buyer paid a sum demanded by the seller who threatened otherwise to withdraw the credit facilities it provided to the buyer. The sum was not in fact due, but the demand had been made honestly. The buyer said the agreement was voidable for duress. Held: Duress was not available when the action threatened was … Continue reading CTN Cash and Carry v Gallaher: CA 15 Feb 1993
The Bank was entitled to an injunction in the UK, by virtue of the jurisdiction given in their agreement, even though it was not the UK court which was first seised of the matter. Steyn LJ said: ‘. . a claim for damages for breach of contract would be a relatively ineffective remedy. An injunction … Continue reading Continental Bank Na v Aeakos Compania Naviera Sa and Others: CA 26 Nov 1993
Apportionment procedures in a contract do not exempt from capital duty. An allotment scheme liable for capital duty since it went over 10% exemption. Citations: Ind Summary 31-Jan-1994, Times 17-Dec-1993 Statutes: Finance Act 1973 47 Jurisdiction: England and Wales Stamp Duty Updated: 05 August 2022; Ref: scu.81087
SCIT CORPORATION TAX – Appellant issued funding bonds to foreign subsidiary companies – whether the effect of section 582 of the Income and Corporation Taxes Act 1988 was to treat the funding bonds as interest and therefore as income with the result that the foreign exchange legislation in the Finance Act 1993 did not apply … Continue reading Finance Ltd v HM Inspector of Taxes: SCIT 25 Jan 2005
Citations: [2004] EWCA Civ 1669 Links: Bailii Statutes: Leasehold Reform, Housing and Urban Development Act 1993 13 Jurisdiction: England and Wales Landlord and Tenant Updated: 27 June 2022; Ref: scu.220295
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
HL Tax avoidance – Capital transfer tax – Whether composite transaction within the Ramsay principle – Whether series of transactions preordained – Whether reverter to settlor exemption applies – Settlor becoming absolutely entitled to property comprised in settlement – Whether property comprised in settlement originated from testator’s estate – Whether testator a settlor of settlement … Continue reading Countess Fitzwilliam v Inland Revenue Commissioners: HL 1 Jul 1993
1. The distinction between benefits excluded from the scope of Regulation No 1408/71 and benefits which come within it is based essentially on the constituent elements of each benefit, in particular its purpose and the conditions for granting it, and not on whether it is classified as a social security benefit by national legislation. A … Continue reading Acciardi v Commissie beroepszaken administratieve geschillen in de provincie Noord-Holland: ECJ 2 Aug 1993
The company had gone into liquidation. They had sold consumer policies as extended warranties on behalf of the claimant. The company had insured its own joint liability under the contracts, and the claimant sought information from the company’s administrators to assist it identifying who might else be liable. Held: The claimant could rely upon the … Continue reading First National Tricity Finance Ltd v OT Computers Ltd; In re OT Computers Ltd (in administration): CA 25 May 2004
(Orse In re Pantmaenog Timber Co Ltd)The Receiver sought to use information obtained under section 236 (documents recovered from the directors’ solicitors) in disqualification proceedings. Held: The appeal succeeded. The Act had explicitly given the requisite powers to the receiver whether or not he was the liquidator. Nor was the purpose of the use restricted. … Continue reading Official Receiver v Wadge Rapps and Hunt (a firm) and another and two other actions: HL 31 Jul 2003
Legislation had been enacted to tax under Schedule E, people employed through one man service companies and similar. Representatives of such taxpayers sought review of the legislation as incompatible with European law being a hindrance to the freedom of movement of workers and also state aid. The law set to catch those who would be … Continue reading Professional Contractors’ Group and Others v Commissioners of Inland Revenue: CA 21 Dec 2001
School site reverts to original grantors when land is not part of an estate. Citations: Times 12-Nov-1993 Statutes: School Sites Act 1841 2 Jurisdiction: England and Wales Cited by: Disapproved – Fraser and Another v Canterbury Diocesan Board Of Finance (No 1) CA 24-Nov-2000 A grant of land was made under the 1841 Act in … Continue reading Marchant and Others v Onslow: ChD 12 Nov 1993
Europa 1. Courses given in an establishment of higher education which is financed essentially out of public funds do not constitute services within the meaning of Article 60 of the EEC Treaty. Under the first paragraph of Article 60 of the Treaty, the chapter on services covers only services normally provided for remuneration. The essential … Continue reading Stephan Max Wirth v Landeshauptstadt Hannover Hannover: ECJ 7 Dec 1993
Citations: [1998] EWHC Admin 579 Links: Bailii Statutes: Local Government Finance Act 1992, Council tax (Alterations of Lists and Appeals) Regulations 1993 (1993 No 290) Jurisdiction: England and Wales Local Government, Rating Updated: 27 May 2022; Ref: scu.138700
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
A grant of land was made under the 1841 Act in 1872 (after the 1870 Act) and the school had in 1874 been transferred to a school board under section 23 of the 1870 Act. The school closed permanently in 1992. The issue was whether reverter had occurred in 1874, with the result that the … Continue reading Fraser and Another v Canterbury Diocesan Board Of Finance (No 1): CA 24 Nov 2000
Where an employer has not deducted tax, the employee can be liable to a tax assessment. The recipient of Schedule E income can still be directly assessable. HL Income Tax – Schedule E – Employment – Gain on sale of shares – Whether taxable under Schedule E – Whether purchaser liable to deduct tax under … Continue reading Inland Revenue Commissioners v Herd: HL 17 Jun 1993
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
A claim to deal on accounts which had been drawn over 104 weeks disallowed. Citations: Gazette 12-May-1993 Statutes: Finance Act 1981 Corporation Tax Updated: 18 May 2022; Ref: scu.78275
Where parties enter into a contract which confers a discretion on one of them, the discretion must be exercised honestly and in good faith, and not ‘arbitrarily, capriciously or unreasonably’. The owner had acted unreasonably in that there was no material on which a reasonable owner could reasonably have exercised the discretion in the way … Continue reading Abu Dhabi National Tanker Co v Product Star Shipping Ltd (No 2): CA 1993
The court considered the situation where the contract supported by a guarantee had been varied.Lloyd LJ said: ‘One can perhaps imagine changes falling short of a novation which would yet be so fundamental that they could not properly be described as a variation at all. I will not attempt to say where the line is … Continue reading Samuels Finance Group Plc v Beechmanor Ltd and others: CA 1993
The tenants served a notice on the landlord to enfanchise their properties. The landlord’s counter-notice failed to state whether any estate management scheme existed. The tenants said the counter-notice was invalid. Held: The landlord’s appeal succeeded. The paragraph requiring the statement was a directory requirement, and a failure to comply did not invalidate the notice. … Continue reading 7 Strathay Gardens Ltd v Pointstar Shipping and Finance Ltd and Another: CA 15 Dec 2004
A property developer sued his solicitor for negligent advice on the purchase of a property. The solicitor wished to rely on previous retainers, in which the developer had ignored advice, so as to challenge the developer’s assertions that, with proper advice, the developer would not have purchased the property. Held: Dillon LJ, adopted the formulation … Continue reading Lillicrap v Nalder: CA 1993
A relative of a forger gave a guarantee in circumstances where the forger had been threatened with prosecution. He now pleaded economic duress. Held: The guarantee should be set aside. The court considered the distinction between dures and undue influence. Porter J said: ‘Not only is no direct threat necessary, but no promise need be … Continue reading Mutual Finance Ltd v John Wetton and Sons Ltd: 1937
(Australia) Citations: [1989] ALJ 238 Jurisdiction: Australia Cited by: Cited – Philips (Hong Kong) Ltd v The Attorney General of Hong Kong PC 9-Feb-1993 After referring to two Australian cases on penalty clauses in contracts: ‘These statements assist by making it clear that the court should not adopt an approach to provisions as to liquidated … Continue reading Esanda Finance Corporation Ltd v Plessnig: 1989
High Court of Australia – Contract – Damages – Penalty – Agreement for hire of chattel – Failure to pay instalments of hire – Termination by owner pursuant to contractual power – Damages – Instalments due but unpaid – Damages for loss of contract.The court discussed the doctrine against penalties in contracts: ‘But equity and … Continue reading AMEV-UDC Finance Ltd v Austin: 1986
Steyn LJ said that ‘avoidance for non-disclosure is the remedy provided by law because the risk presented is different from the true risk. But for the non-disclosure the prudent underwriter would have appreciated that it was a different . . risk’ Judges: Steyn L Citations: [1993] 1 Lloyd’s Rep 49 Jurisdiction: England and Wales Cited … Continue reading Pan Atlantic Insurance Co Ltd and Another v Pine Top Insurance Co Ltd: CA 1993
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
A section 51 non-party costs application should not be used as a substitute for the pursuit of a related cause of action against the non-party in ordinary proceedings. Nine rules were set out for allowing a costs order against someone who is not a party to the action. Such orders should be exceptional. The normal … Continue reading Symphony Group Plc v Hodgson: CA 4 May 1993
Car hire companies who pursued actions in motorists’ names to recover the costs of hiring a replacement vehicle after an accident, from negligent drivers, were not acting in a champertous and unlawful manner. Lord Mustill said: ‘there exists in practical terms a gap in the remedies available to the motorist, from which the errant driver, … Continue reading Giles v Thompson, Devlin v Baslington (Conjoined Appeals): HL 1 Jun 1993
Where legislation had been passed after proceedings had commenced and which made proceedings against a government authority unnecessary, it was wrong to award indemnity costs the applicant. Citations: Times 28-May-1993 Statutes: Finance Act 1991, Finance Act 1992 Costs Updated: 09 April 2022; Ref: scu.86425
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
An Inheritance Tax avoidance scheme was valid. When testing whether a series of pre-ordained steps could be viewed as one artificial whole, it was not open to the Commissioners to pick and to choose which steps were to be counted. The exercise became artificial when some were excluded at the option of the commissioners. Pre-planning … Continue reading Fitzwilliam (Countess) and Others v Inland Revenue Commissioners: HL 9 Jul 1993
A UK resident settlor was liable for tax on gains in a non-resident trust. Citations: Times 07-Dec-1993 Statutes: Finance Act 1981 80 Jurisdiction: England and Wales Cited by: Appeal from – De Rothschild v Lawrenson (Inspector of Taxes) CA 22-May-1995 A UK Settlor/beneficiary was liable to be taxed on distribution gains from an offshore trust. … Continue reading De Rothschild v Lawrenson (Inspector of Taxes): ChD 7 Dec 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
Solicitors were liable to mortgagees for mortgage monies which had been out by them paid in advance of the completion of the purchase which would allow the mortgagee’s loan to be charged. The basic liability of a trustee in breach of trust was not to pay damages, but to restore to the trust fund that … Continue reading Target Holdings Ltd v Redferns and Another: CA 24 Nov 1993
An agreement between the parties for assignment or novation of a credit agreement, contained a ‘take out’ agreement (‘TOA’). The defendant began proceedings in California to rescind the agreement, and the claimants obtained summary judgement under the TOA and an injunction to prevent the defendants proceeding in California. The defendants appealed. There were allegations of … Continue reading National Westminster Bank v Utrecht-America Finance Company: CA 10 May 2001
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
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
HL Income tax, Schedule E – Non-resident employer – Employees working in U.K. sector of North Sea – Whether employer liable to deduct tax from emoluments – Income Tax (Employments) Regulations 1973 – Income and Corporation Taxes Act 1970, s 181 and s 204 – Finance Act 1973, 5 38 – Continental Shelf Act 1964 … Continue reading Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982
The court was asked to consider whether there was any implied term limiting the power of a mortgagee to set interest rates under a variable rate mortgage. Held: A loan arrangement which allowed a lender to vary the implied rate of interest, included an implied term not to impose an unreasonable or extortionate rate, nor … Continue reading Paragon Finance plc v Nash etc: CA 15 Oct 2001
Discrimination – Shifting Burden of Proof (Preliminary Ruling) A woman was employed as a speech therapist by the health authority. She complained of sex discrimination saying that at her level of seniority within the NHS, members of her profession which was overwhelmingly a female profession, were appreciably less well paid than members of comparable professions … Continue reading Enderby v Frenchay Health Authority and Another: ECJ 27 Oct 1993
Cresswell J spoke of the nature of the duty owed by expert witnesses: ‘The duties and responsibilities of expert witnesses in civil cases include the following: 1. Expert evidence presented to the Court should be, and should be seen to be, the independent product of the expert uninfluenced as to form or content by the … Continue reading National Justice Compania Naviera S A v Prudential Assurance Company Ltd (“The Ikarian Reefer”): 1993
In an asset freezing order, where the defendant seeks leave to discharge liabilities, the nature of the plaintiff’s interest makes a difference. The court distinguished between cases where the plaintiff has a proprietary claim in the frozen assets . .
A variation of trusts in Jersey will be deemed to have been made by the deceased – no Capital Gains Tax arising. Interpretation of deeming Provisions. The taxpayer was not a settlor in an overseas trust. Deeming provisions should not generally be . .
The court was asked as to ownership of documents coming into existence in the course of a receivership. The plaintiff companies had argued that all documents belonged to them because the receivers were their agents and the documents were created in . .
A clause entitling a mortgagee to recover legal costs from the mortgagor did not extend to costs that were unreasonably incurred or which were unreasonable in amount. Whether costs were unreasonably incurred or were unreasonable in amount was to be . .
After referring to two Australian cases on penalty clauses in contracts: ‘These statements assist by making it clear that the court should not adopt an approach to provisions as to liquidated damages which could, as indicated earlier, defeat their . .
. .
The finance company had taken an assignment of the benefit of a lease of computer equipment and sought payment from the defendants. . .
References: [1993] 2 Lloyd’s Rep 68 Coram: Cresswell J Ratio:Cresswell J spoke of the nature of the duty owed by expert witnesses: ‘The duties and responsibilities of expert witnesses in civil cases include the following: 1. Expert evidence presented to the Court should be, and should be seen to be, the independent product of the … Continue reading National Justice Compania Naviera S A v Prudential Assurance Company Ltd (‘The Ikarian Reefer’): 1993
References: [1993] 2 Lloyd’s Rep 68 Coram: Cresswell J Cresswell J spoke of the nature of the duty owed by expert witnesses: ‘The duties and responsibilities of expert witnesses in civil cases include the following: 1. Expert evidence presented to the Court should be, and should be seen to be, the independent product of the … Continue reading National Justice Compania Naviera S A v Prudential Assurance Company Ltd (The Ikarian Reefer”): 1993″
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This case is about the taxation of capital gains of groups of companies under the Taxation of Chargeable Gains Act 1992 (the 1992 Act). The appeal turns on the construction of section 177A of and Schedule 7A to the 1992 Act. Those provisions place restrictions on the set-off of ‘pre-entry losses.’ They were inserted in … Continue reading Prizedome Ltd and Another v Revenue and Customs: CA 12 Mar 2009
The tax payer sought to have reflected in his PAYE coding, his substantial trading losses arising from his activities as a Name /underwriter at Lloyds in 2003. Held: The underwriting year 2003 ends in the year of assessment 2003/4, and therefore ‘corresponds’ to that year of assessment. Accordingly, losses declared in May 2003, and other … Continue reading Blackburn (HM Inspector of Taxes) v Keeling: CA 21 Aug 2003
The claimants alleged professional negligence in advice given by the defendant on a share purchase, saying that it should have been structured to reduce Capital Gains Tax. The defendants denied negligence and said the claim was statute barred. Held: The defence in fact was that the claimant had both brought the claim too early because … Continue reading Pegasus Management Holdings Sca and Another v Ernst and Young (A Firm) and Another: ChD 11 Nov 2008
A UK Settlor/beneficiary was liable to be taxed on distribution gains from an offshore trust. Citations: Ind Summary 22-May-1995 Statutes: Finance Act 1981 80 Jurisdiction: England and Wales Citing: Appeal from – De Rothschild v Lawrenson (Inspector of Taxes) ChD 7-Dec-1993 A UK resident settlor was liable for tax on gains in a non-resident trust. … Continue reading De Rothschild v Lawrenson (Inspector of Taxes): CA 22 May 1995
The claimants complained that the receivers appointed by the bank had failed to get the best price for properties charged to the bank and sold, in that they had failed to obtain planning permissions which would have increased the values of the properties. Held: The court was being asked ‘whether the express appointment in the … Continue reading Silven Properties Ltd and Another v Royal Bank of Scotland Plc and Others: CA 21 Oct 2003
A payment made from an estate which had been settled overseas by means of a deed of variation was deemed to have been a payment by the settlor, and taxable as such. In interpreting a deeming provision, the court musty consider carefully as between whom and for what purposes the deeming was to take effect.Mrs … Continue reading Marshall (Inspector of Taxes) v Kerr: ChD 22 Jan 1992
Losses arose from the misvaluation of a company before its purchase. The respondent had funded the purchase, relying upon a valuation by the predecessor of the appellant firm of accountants. Further advances had been made when the true situation was revealed. Held: The accountants’ appeal succeeded. As a general rule ‘collateral benefits are those whose … Continue reading Lowick Rose Llp v Swynson Ltd and Another: SC 11 Apr 2017
Partners Liable for Dishonest Act of Solicitor A solicitor had been alleged to have acted dishonestly, having assisted in a fraudulent breach of trust by drafting certain documents. Contributions to the damages were sought from his partners. Held: The acts complained of were so close to the activities which a solicitor would normally undertake, that … Continue reading Dubai Aluminium Company Limited v Salaam and Others: HL 5 Dec 2002
Bank not liable for fraud of customer The appellant sought to make the bank liable for a fraud committed by the Bank’s customer, the appellant saying that the Bank knew or ought to have known of the fraud. The court was asked whether a party liable only as a dishonest assistant was a trustee, and … Continue reading Williams v Central Bank of Nigeria: SC 19 Feb 2014
The appellants contracted through an agent to supply tyres. The respondents contracted not to do certain things, and in case of breach concluded: ‘We agree to pay to the Dunlop Pneumatic Tyre Company, Ltd. the sum of 5 l. for each and every tyre, cover or tube sold or offered in breach of this agreement, … Continue reading Dunlop Pneumatic Tyre Company Ltd v New Garage and Motor Company Ltd: HL 1 Jul 1914
The House was asked as to the extent to which a consignor can claim damages against a carrier in circumstances where the consignor did not retain either property or risk. To the general principle that a person cannot recover substantial damages for breach of contract where he himself has suffered no loss by reason of … Continue reading Albacruz (Cargo Owners) v Albazero ‘The Albazero’: HL 1977
The defendant sought leave to appeal against orders for possession. The trial had been transcribed by the claimant. At the start of the application, a copy of the transcript was given to the judge but not the defendant despite his application. Held: The judge should not be provided with a document which was not also … Continue reading Lloyds Bank Plc and others v Cassidy: CA 1 Dec 2004
The insurers refused a claim for fire damage alleging that the insured had created a false invoice for use as evidence of title in a separate transaction when seeking finance. Judges: Blair J Citations: [2011] EWHC 210 (Comm) Links: Bailii Jurisdiction: England and Wales Citing: Cited – Pan Atlantic Insurance Co Ltd and Another v … Continue reading Sharon’s Bakery (Europe) Ltd v Axa Insurance UK Plc and Another: ComC 9 Feb 2011
A counterclaim for negligent sale was a valid claim allowing potential against repossessing bank but would not make bank’s claim unliquidated. The Judge could properly hold that there was a liquidated and unsecured debt the subject of the statutory demand owed to the Bank for a sum greatly in excess of the statutory minimum which … Continue reading Platts v Trustees Savings Bank Plc: CA 13 Feb 1998
The claimant sought to set aside an arbitration saying that the arbitrator had misapplied the test for economic duress. Judges: Cooke HHJ Citations: [2012] EWHC 273 (Comm) Links: Bailii Jurisdiction: England and Wales Citing: Cited – Pace Shipping Co Ltd of Malta v Churchgate Nigeria Ltd of Nigeria ComC 7-Oct-2010 The courts do not approach … Continue reading Progress Bulk Carriers Ltd v Tube City IMS Llc: ComC 17 Feb 2012
The parties had agreed to an ancillary relief order on their divorce. The husband was made bankrupt without having paid the lump sum agreed. The former wife and now claimant had received no dividend. Debts which were not provable in the bankruptcy are not released: they are untouched by the process. The former husband now … Continue reading McRoberts v McRoberts: ChD 1 Nov 2012
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
The claimant sought damages from its accountants, saying that had they been advised of the difficulties in their financial situation, they would have been able to avoid the loss of some 2.5 billion pounds, or to sell their assets at a time when their losses could be minimalised. They appealed a judgment limiting the claim … Continue reading Equitable Life Assurance Society v Ernst and Young: CA 25 Jul 2003
EAT Deposit ordered. Order lost in post due to the Claimant putting wrong post-code on ET1. Review. Distinguishing Judgments from Orders. Strike-out. Extending time. Judges: His Honour Peter Clark Citations: [2005] UKEAT 0318 – 05 – 2907, UKEAT/0319/05/TM, UKEAT/0318/05/TM, [2005] ICR 1647, UKEAT/0320/05/TM, [2005] IRLR 836 Links: Bailii, EATn Statutes: Employment Tribunal Rules 2004 20(1) … Continue reading Sodexho Ltd v Gibbons: EAT 14 Jul 2005
The Secretary of State sought a disqualification order. The director argued that one shoul not be made in the absence of some breach of legal duty, some dishonesty should be shown. Held: The answer was a mixture of fact and law. A breach of duty alone was neither necessary nor sufficient. Unfitness by reason of … Continue reading The Secretary of State for Trade and Industry v Goldberg, Mcavoy: ChD 26 Nov 2003
The court was asked whether Lister and Co v Stubbs 45 ChD 1, a decision of the Court of Appeal, was binding on him or whether he could apply the Privy Council’s decision in Attorney General for Hong Kong v Reid Held: On the facts of the case the judge was able to distinguish Lister … Continue reading Daraydan Holdings Limited, Cairn Estates Limited and Others v Solland International Limited and Others: ChD 26 Mar 2004
World-wide freezing orders had been made under the 1982 Act. The defendants were members of a Turkish family with substantial business interests in the telecommunications industry. In breach of orders made in the US some defendants had sought to hide their assets. They had failed to respond as required to orders to disclose their assest, … Continue reading Motorola Credit Corporation v Uzan and others (No 2): CA 12 Jun 2003
Local residents sought to challenge the proposed determination of a planning application which involved a private finance initiative. One of the grounds was that the use of a negotiated tendering procedure for the purposes of the PFI was contrary to the Public Services Contracts Regulations 1993. Held: That ground was rejected, but Richards J added: … Continue reading Regina on the Application of Kathro and Others and Llantwit Fardre Community Council v Rhondda Cynon Taff County Borough Council: Admn 6 Jul 2001
The claimant alleged complicity by the defendant, (now former) Foreign Secretary, in his mistreatment by the US while held in Libya. He also alleged involvement in his unlawful abduction and removal to Libya, from which had had fled for political persecution. The defendants now appealed from rejection of the defendants’ claim to state immunity and … Continue reading Belhaj and Another v Straw and Others: SC 17 Jan 2017
A financial adviser was not liable in negligence for the allegedly negligent selection of sub-underwriters. On the issue of knowing receipt in a claim for restitution, ‘What the decision in Belmont (No 2) . . shows most clearly is that in a ‘knowing receipt’ case it is only necessary to show that the defendant knew … Continue reading Eagle Trust Plc v SBC Securities Ltd; Same v Sbci Bank Corporation Investment Banking Ltd: ChD 28 Sep 1994
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
Europa The benefits paid by an employer to a worker on the latter’s redundancy constitute a form of pay to which the worker is entitled in respect of his employment, which is paid to him upon termination of the employment relationship, which facilitates his adjustment to the new circumstances resulting from the loss of his … Continue reading Barber v Guardian Royal Exchange Assurance Group: ECJ 17 May 1990
The court was asked as to the interrelationship of the statutory schemes relating to the protection of employees’ pensions and to corporate insolvency. Held: Liabilities which arose from financial support directions or contribution notices issued by the Pensions Regulator under the 2004 Act after the company had gone into administration, which required the company to … Continue reading In re Nortel Companies and Others: SC 24 Jul 2013
The claimant had obtained a charging order to secure a judgment debt, but took no steps to enforce it for more than twelve years. The chargee denied that it could any longer be enforced, and also that the order carried interest when interest had not been mentioned. Held: A charging order impliedly includes a charge … Continue reading Ezekiel v Orakpo: ChD 4 Nov 1994
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 main contractor who was building not on his own land, would only be free to claim damages from a sub-contractor for defects in the building where the actual owner of the land would not also have had a remedy. Here, the land owner was able to sue under a deed of covenant entered into … Continue reading Alfred Mcalpine Construction Limited v Panatown Limited: HL 17 Feb 2000
The claimant, now in liquidation, sought to have set aside for economic duress the mediated settlement of its dispute with the defendant. The defendant sought disclosure of legal and similar advice given to the claimant. Held: Paragon Finance overruled the whole of the decision in Hayes v. Dowding and that the commentary in Phipson more … Continue reading Farm Assist Ltd v Secretary of State for Environment Food and Rural Affairs: TCC 12 Dec 2008
The council tax payers sought to reduce the banding for his house saying that it was adversely affected in value by being located so close to the motorway as to be affected by noise. Held: The House of Lords decision in Addis had been reversed by the 1988 Act, and ‘it would seem to me … Continue reading Chilton-Merryweather v Hunt and others: CA 19 Sep 2008
VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION – Whether criminal charge – Whether Magna … Continue reading Davidson v Revenue and Customs: Excs 25 Jul 2008
The defendant signed an employment contract to join the claimants as a senior broker. He changed his mind and decided to stay in his existing job. The new employers sued for breach of contract. The defendant said that the claimants had refused to indemnify him should his employers claim under a restrictive covenant. He had … Continue reading Tullett Prebon Group Ltd v El-Hajjali: QBD 31 Jul 2008
Saad Investments was a Cayman Islands company in liquidation. The liquidator brought an action here, but the defendant sought a stay saying that another forum was clearly more appropriate. Shares in Saudi banks were said to be held in trust for the company, but Saudi law would not recognise such trusts. The shares had been … Continue reading Akers and Others v Samba Financial Group: SC 1 Feb 2017
The mediator who had acted in attempting to resolve the dispute between the parties sought to have set aside a witness summons issued by the claimant who sought to have the mediated agreement set aside for economic duress. Held: In this case the balance was in favour of the mediator giving the evidence requested. In … Continue reading Farm Assist Ltd v Secretary of State for the Environment, Food and Rural Affairs (No 2): TCC 19 May 2009
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
Rix LJ considered the restraints operating a party to a contract in exercising any discretion gien under it, preferring the use of the term ‘irrationality’ to ‘unreasonableness’: ‘It is plain from these authorities that a decision-maker’s discretion will be limited, as a matter of necessary implication, by concepts of honesty, good faith, and genuineness, and … Continue reading Socimer International Bank Ltd v Standard Bank London Ltd: CA 22 Feb 2008
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 appellant appealed a finding that the respondent had been its employee, saying he was a minister of religion. Held: The judge had been entitled to find an intention to create legal relations, and therefore that the claimant was an employee. ‘The religious beliefs of a community may be such that their manifestation does not … Continue reading The New Testament Church of God v Reverend Stewart: CA 19 Oct 2007
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
