The wife charged the matrimonial home to Lloyds to secure the husband’s indebtedness. The husband subsequently agreed with Barclays for the indebtedness to be refinanced. The husband and an accomplice forged her signature on a transfer of the matrimonial home into joint names and on a remortgage. When Barclays pressed for repayment, the husband applied … Continue reading Castle Phillips Finance v Piddington: CA 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
Thief acquired no title and could not sell A purchaser used a stolen driving licence to obtain credit for and purchase a car. He then purported to sell it to the respondent, and then disappeared. The finance company sought return of the car. Held: (Lords Nicholls and Millett dissenting) The rogue had not acquired a … Continue reading Shogun Finance Limited v Hudson: HL 19 Nov 2003
Where an action had been begun on basis of allegations of negligence and breach of trust, new allegations of fraud where quite separate new causes of claim, and went beyond amendments and were disallowed outside the relevant limitation period. Sections 23 and 36 and the absence of express statutory mention in the 1980 Act of … Continue reading Paragon Finance Plc (Formerly Known As National Home Loans Corporation Plc v D B Thakerar and Co (a Firm); Ranga and Co (a Firm) and Sterling Financial Services Limited: CA 21 Jul 1998
The lender took a charge over a property held by a company which subsequently became void because it was not registered within the required period at Companies House. Held: A voidable charge is a valid charge unless and until set aside: ‘[W]here A’s money is used to pay off the claim of B, who is … Continue reading Burston Finance Ltd v Spierway Ltd: ChD 1974
The vendor had served an invalid notice to complete on the purchaser. When the purchaser did not comply with the notice the vendor purported to terminate the contract by accepting the purchaser’s alleged repudiation. Walton J held that it was in fact the vendor who had repudiated, and that the purchaser was entitled to accept … Continue reading Rightside Properties Ltd v Gray: ChD 1975
The defendant sought to assert that the agreement under which possession of her house was sought was an extortionate credit bargain. She had to obtain leave to appeal out of time. Held: The rules required an application to be supported by evidence. In this case the leave had been granted without formal consideration of the … Continue reading Southern and District Finance Plc v Turner: CA 7 Nov 2003
The marriage had been short, there were no children, both parties were working, and each could support themselves providing themselves with accomodation. The wife had successfully appealed a finding of the district judge for an equal distribution. The husband sought to restore it. Held: The district judge’s findings were not so wrong (if at all) … Continue reading Foster v Foster: CA 16 Apr 2003
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
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
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
The claimant contended that section 2(2)(b) of the the 1972 Act did not confer power on Her Majesty’s Treasury to make the 2003 Regulations and, accordingly, they should be quashed or, alternatively, construed so as to be intra vires. Judges: Moses LJ Citations: [2008] EWHC 2567 (Admin), [2009] Eu LR 317 Links: Bailii Statutes: Financial … Continue reading Cukurova Finance International Ltd and Another, Regina (on The Application of) v HM Treasury and Another: Admn 29 Sep 2008
(New Zealand) The company issued a debenture to secure the funds for the purchase of machinery, but the debenture was not at first dated. It was submitted that the addition of the dates changed the nature of the loan and was ineffective being insufficiently evidenced in writing. Held: The insertion of the dates was a … Continue reading Madden v UDC Finance Limited and others: PC 30 Oct 1997
When looking at a contract ‘one must construe the document according to the natural meaning of the words contained in the document as a whole, read in the light of surrounding circumstances.’ The contra preferetem rule can only come into play ‘if the court finds itself unable on the material before it to reach a … Continue reading St Edmundsbury and Ipswich Diocesan Board of Finance v Clark (No.2): CA 1973
The principles set out in Canada Steamship apply to ‘clauses which purport to exempt one party to a contract from liability’. The principles should be applied without ‘mechanistic construction’.Lord Keith of Kinkel said: The tests were guidelines, but ‘guidelines’ but ‘the matter is essentially one of the ascertaining the intention of the contracting parties from … Continue reading Smith v UMB Chrysler (Scotland) Ltd: HL 9 Nov 1977
(New South Wales) The appellant had executed a deed on behalf of a company to sell shares to the respondent in the context of a long running boardroom battle. He said that the deed had been obtained by duress and was voidable. The respondent was said to have threatened the appellant with death. Held: The … Continue reading Barton v Armstrong: PC 5 Dec 1973
A company which had gone from voluntary winding up, first to winding up under supervision and then to compulsory winding up, with the official receiver as liquidator. The company’s former managing director was suspected of fraud, but the law officers declined to prosecute. Some of the shareholders wished to prosecute him, mainly at the expense … Continue reading In re London and Globe Finance Corporation Ltd: ChD 1903
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
SCIT Corporation tax – late filing of company tax returns – penalty provisions – transitional provisions – whether fixed penalty under Schedule 18, paragraph 17 to the Finance Act 1998 for a third late filing of a company tax return should be the higher penalty of andpound;1000 where one or more of the previous late … Continue reading Lessex Ltd v HM Inspector of Taxes: SCIT 6 Nov 2003
Tenants served notices under the Act requiring information about the disposal of the freehold. The landlords objected that the notices were invalid in failing to give the tenants’ addresses as required under the Act. Held: The addresses were known or readily available to the landlord, and the notices were not invalid. The court could consider … Continue reading M25 Group Limited v Tudor and others: CA 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 company director taxpayer had retired from his company but stayed on as an unpaid non-executive director. The trust deed for the company’s pension scheme provided for payments to be made to an employee. The director sought relief from payment of income tax under Schedule E. Held: (Majority) The appeal by the taxpayer was allowed. … Continue reading Venables and others v Hornby (Her Majesty’s Inspector of Taxes): HL 4 Dec 2003
ECJ Freedom of movement for workers – Article 48 of the EC Treaty (now, after amendment, Article 39 EC) – Concept of worker – Contract of employment of a short term fixed in advance – Retention of the status of worker after end of employment contract – Conditions for the grant of social advantages within … Continue reading Ninni-Orasche v Bundesminister fur Wissenschaft, Verkehr und Kunst: ECJ 6 Nov 2003
The taxpayer, a non-resident, operated a sale and lease back scheme of machinery to be used in its business within the UK. There had been a chain of leases. Held: The court had first to identify the ‘relevant lease’. It was the head lease which was the lease of the machinery on which the expemse … Continue reading BMBF (No 24) Limited v the Commissioners of Inland Revenue: CA 6 Nov 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 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 sought two permissions to appeal. Having at one stage been legally aided in proceedings, a claim for his solicitors costs had been compromised. The court records were imperfect. It was not clear whether a circuit judge sitting as a first appeal court had directed that a matter should be heard by another circuit … Continue reading Fowler De Pledge (A Firm) v Smith: CA 20 May 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
The taxpayer appealed against a rating assessment on a barge permanently moored at a riverbank. He claimed that as a chattel, it should not be rated. Held: The vessel was a chattel, but its occupation could be an occupation of the riverbed. The licences were stated to be non-exclusive, but the law of rating looks … Continue reading Cinderella Rockerfellas Ltd v Rudd (Valuation Officer): CA 11 Apr 2003
The defendants resisted claims by lenders for the payment of mortgage debts. In each case the lender had exercised the power of sale before issuing proceedings for possession. The defendants queried the limitation period applicable. Held: The exercise of the power of sale did not mean that the original mortgage debt changed. The recovery of … Continue reading Bristol and West plc v Bartlett and Another; Paragon Finance plc v Banks; Halifax plc v Grant: CA 31 Jul 2002
The court considered the circumstances under which it could be called upon to assist a foreign court. Held: It is the duty and pleasure of the court to give all such assistance as it can to the requesting court within the limits imposed by the 1975 Act from which the jurisdiction to make orders of … Continue reading Genira Trade and Finance Inc v CS First Boston and Standard Bank (London) Limited: CA 21 Nov 2001
Steps which had been inserted into a commercial transaction, but which had no purpose other than the saving of tax are to be disregarded when assessing the tax effect of the scheme. The modern approach to statutory construction is to have regard to the purpose of a particular provision and interpret its language, so far … Continue reading Commissioners of Inland Revenue v McGuckian: HL 21 May 1997
The House considered the need when assessing community care provision to include considerations of the cost and resources for care. The case concerned a question about the relevance of cost and arose in the context of a duty to make certain arrangements where a local authority is satisfied this is ‘necessary’ in order to meet … Continue reading Regina v Gloucestershire County Council and Another, Ex Parte Barry: HL 21 Mar 1997
The claimants sought damages from mortgagees who had sold their charged properties as receivers. They said they had failed to sell at a proper value. They asked whether the express appointment in the mortgage of receivers as agents of the mortgagor leads to the assumption by receivers who accept such appointment of responsibilities and duties … Continue reading Silven Properties Limited, Chart Enterprises Incorporated v Royal Bank of Scotland Plc, Vooght, Harris: CA 21 Oct 2003
A rogue had purchased a car, using a false name to obtain finance. He had then sold it to the defendant. The finance company claimed the car back. Held: The dealer had not taken all the steps he might have done to check the identity of the buyer, but Cundy v Lindsay was binding, and … Continue reading Norman Hudson v Shogun Finance Ltd: CA 28 Jun 2001
A receiver’s management duties will ordinarily impose on him no general duty to exercise the power of sale, or to ‘work’ an estate by refurbishing it before sale. Speaking of the role of an expert witness ‘What really matters in most cases are the reasons given for the opinion. As a practical matter a well … Continue reading Routestone Ltd v Minories Finance: ChD 1996
A company created a new class of preferred shares which it issued credited as fully paid to its two shareholders. They sold the shares to a purchaser on terms that the price was to be paid by instalments. Under arrangements made between the parties the company paid dividends on the shares which were paid into … Continue reading Greenberg v Inland Revenue Commissioners: HL 1972
The court considered the possibility of a claim in breach of contract for damages for both capital loss and loss of profit. Lord Evershed MR said: ‘It seems to me, as a matter of principle, that the full claim of damages in the form in which it is pleaded was not sustainable, in so far … Continue reading Cullinane v British “Rema” Manufacturing Co Ltd: CA 1954
The insurance company had paid claims on policies used to underwrite the production of TV films. The re-insurers resisted the claims against them by the insurers on the grounds of non-disclosure by the insured, or in the alternative damages for misrepresentation. The policies were novel and sophisticated contracts and included clauses modifying the duties of … Continue reading HIH Casualty and General Insurance Limited and others v Chase Manhattan Bank and others: HL 20 Feb 2003
A private seller had parted with his car in return for a worthless cheque to a rogue who persuaded him that he was the well-known actor who played Robin Hood on television, and who sold it on to the defendant. Held: ‘When two parties have come to a contract – or rather what appears, on … Continue reading Lewis v Averay: CA 22 Jul 1971
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
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 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
An investment company sought to set against its liability to corporation tax, the various costs of taking over another company. They argued that as an investment company these were not costs of the purchase and could be set against tax. Held: The phrase ‘expenses of management’ is an ordinary expression not made up of words … Continue reading Camas Plc v HM Inspector of Taxes: ChD 7 Jul 2003
The claimant’s stolen painting was put up for sale by the defendant. On being withdrawn, they returned it to the person who had brought it in. The claimant sought damages. Held: There was no reported case in which a court has had to consider the liability of an auctioneer who had simply put goods up … Continue reading Marcq v Christie, Manson and Woods Ltd: CA 23 May 2003
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
Powergen sold a property to Edison. Powergen had paid rates under a separate statutory rating regime, and paid an additional thirteen million pounds under an apportionment. Edison later complained that in being rated itself, the authorities had collected rates twice for the same property. It challenged the legality of the order under which the rates … Continue reading Regina v Central Valuation Officer and another ex parte Edison First Power Limited: HL 10 Apr 2003
The court looked at a facility agreement opened by a bank in favour of the defendant which provided that in the event of default the defendant should pay interest during the period of default at an aggregate rate equal to the cost to the bank of obtaining the deposits required to fund its participation, an … Continue reading Lordsvale Finance Plc v Bank of Zambia: QBD 20 Mar 1996
HL Surtax – Tax advantage – Transaction in securities – Company recon- struction – Surplus assets o f old company distributed in voluntary liquidation – Agreement for liquidation providing for agreed methods o f valuation and distribution – Whether (a) whole scheme o f reconstruction, (b) liquidation agreement, (c) distribution in liquidation a transaction in … Continue reading Inland Revenue Commissioners v Joiner: HL 26 Nov 1975
A clause in a trust deed may validly excuse trustees from personal liability for even gross negligence. The trustee was exempted from liability for loss or damage ‘unless such loss or damage shall be caused by his own actual fraud’. Held: The trustee was under no liability in absence of any dishonest intention. Millett LJ … Continue reading Armitage v Nurse; etc: CA 19 Mar 1997
Letter Without Prejudice Save as to Costs Husband and wife disputed provision under 1973 Act, and a summons under section 17 of the 1882 Act. The wife had offered to transfer a house to H occupied by his mother, worth about pounds 12,000, in return for him leaving the matrimonial home. He refused the offer … Continue reading Calderbank v Calderbank: CA 5 Jun 1975
A mortgagee selling as mortagee in possession must ‘take reasonable care to obtain the true value of the property at the moment he chooses to sell it’ and obtain the best price for the property reasonably obtainable on the open market. However, Salmon LJ said: ‘No doubt in deciding whether he has fallen short of … Continue reading Cuckmere Brick Co Ltd v Mutual Finance Ltd: CA 1971
Performance guarantees are effectively obligations to pay on demand within the terms of the guarantee, irrespective of the rights and wrongs of any dispute between beneficiary and principal under the terms of their separate contract, subject only to fraud.Lord Denning said: ‘It has been long established that when a letter of credit is issued and … Continue reading Edward Owen Engineering Ltd v Barclays Bank International Ltd: CA 1978
The rules contained two occasions on which a court would consider dismissal of a claim as having ‘no real prospect’ of success. Held: The only significant difference between CPR 24.2 and 13.3(1), is that under the first the overall burden of proof rests upon the claimant to establish that there are grounds for his belief … Continue reading E D and F Man Liquid Products Ltd v Patel and Another: CA 4 Apr 2003
Account taken of circumstances wihout ambiguity The respondent gave advice on home income plans. The individual claimants had assigned their initial claims to the scheme, but later sought also to have their mortgages in favour of the respondent set aside. Held: Investors having once assigned their causes of action to the ICS, could not later … Continue reading Investors Compensation Scheme Ltd v West Bromwich Building Society: HL 19 Jun 1997
The company sought to recover damages from a director who had acted dishonestly, by concealing a financial interest in a different company which had made loans to the claimant company. He replied that the claim was out of time. At first instance the first defendant had been found dishonest through non-disclosure, and that section 21 … Continue reading DEG-Deutsche Investitions und Entwicklungsgesellschaft mbH v Koshy and Other (No 3); Gwembe Valley Development Co Ltd (in receivership) v Same (No 3): CA 28 Jul 2003
Transactions were entered into under which loans were made to enable the borrower to acquire and develop certain properties were held to be unenforceable under the 1927 Act. The effect was to enrich the borrower, who had fallen into arrears of payments of interest and moneys due but was successful in his defence that all … Continue reading Orakpo v Manson Investments Ltd: HL 1977
The plaintiff suffered catastrophic brain damage as a result of cardiac arrest induced by respiratory failure as a child whilst at the defendant hospital. A doctor was summoned but failed to attend, and the child suffered cardiac arrest and brain damage. Held: In cases of diagnosis and treatment there are cases where, despite a body … Continue reading Bolitho v City and Hackney Health Authority: HL 24 Jul 1997
The company had paid substantial sums out in establishing a gas pipeline, and claimed those sums against its tax as capital allowances. The transaction involved a sale and leaseback arrangement which the special commissioners had found to be a pre-arranged series created only for a tax advantage, and the judge at first instance agreed saying … Continue reading Barclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes): HL 25 Nov 2004
The applicant challenged the respondent’s policy on restoration of vehicles confiscated on being found to be used for commercial smuggling. Vehicles would only be returned exceptionally. The applicant had written to the respondents who considered . .
The purchaser had failed to complete, notwithstanding the service of a notice to complete. The purchaser a Nigerian company suffered a delay in obtaining funds due to a change in the exchange control regulations. There was no attempt to exclude . .
Witness orders were sought in respect of professionals resident in England to support litigation in the US. They objected on the ground that the terms of the order sought suggested improper behaviour, and that an order would anticipate breach of . .
The principles set out in Canada Steamship apply to ‘clauses which purport to exempt one party to a contract from liability’. The principles should be applied without ‘mechanistic construction’. Lord Keith of Kinkel: The tests were guidelines, but . .
The applicant was serving two life sentences for Mafia related activities. He challenged nine decrees issued by the Minister of Justice under which he was held under a special prison regime for a period of four years. His case related to delays by . .
References: [2003] HKCFA 52, [2004] 1 HKLRD 77, (2003) 6 HKCFAR 517, ACV 4/2003 Links: Hklii Coram: Ribeiro PJ, Lord Millett NPJ Ratio: (Hong Kong Final Court of Appeal) The court was asked as to the accounting treatment of interests incurred in the development for the purpose of generating the profits, and therefore whether the … Continue reading Collector of Stamp Revenue v Arrowtown Assets Ltd; 4 Dec 2003
References: [1954] 1 QB 292 Coram: Lord Evershed MR, Jenkins LJ The court considered the possibility of a claim in breach of contract for damages for both capital loss and loss of profit. Lord Evershed MR said: ‘It seems to me, as a matter of principle, that the full claim of damages in the form … Continue reading Cullinane v British ‘Rema’ Manufacturing Co Ltd: CA 1954
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts
FTTTx LAND TRANSACTIONS – Penalty for failure to deliver a land transaction return by the filing date (Finance Act 2003 Sch 10 para 3) – Whether return delivered by the due date – Whether a reasonable excuse for failure to do so (Finance Act 2003 s.97) – Appeal allowed Citations: [2011] UKFTT 193 (TC) Links: … Continue reading Broughall v Revenue and Customs: FTTTx 21 Mar 2011
FTTTx Stamp Duty Land Tax – Penalty – failure to deliver land transaction return on time – reliance on solicitor – whether reasonable excuse on facts – yes – appeal allowed – section 97 Finance Act 2003. [2010] UKFTT 496 (TC), [2011] SFTD 67, [2011] STI 311 Bailii Finance Act 2003 97 England and Wales … Continue reading Browne v Revenue and Customs: FTTTx 15 Oct 2010
The appellant had contracted to provide office accomodation to the defendant. The air conditioning did not work and there were other defects. The appellant now challenged a finding of liability and that its contract terms which were said to totally exclude liability were unfair under the 1977 Act. Held: The appeal succeeded. Alternative remedies would … Continue reading Regus (UK) Ltd v Epcot Solutions Ltd: CA 15 Apr 2008
The Society appealed dismissal for limitation of its claim against the defendant firm of accountants arising from alleged fraud in approval of a solicitor’s accounts. Held: The liability did not arise until the Society decided to make compensation to those who had been affected by the solicitor’s default. The claims in negligence were not time … Continue reading The Law Society v Sephton and Co and others: CA 13 Dec 2004
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 claimant bank said that it had been induced to create very substantial lending facilities by fraudulent misrepresentation by the defendants. They now appealed against findings that England was not clearly or distinctly the appropriate forum for resolution of VTB’s tort claims, and nor that there was a proper basis for piercing the corporate veil. … Continue reading VTB Capital Plc v Nutritek International Corp and Others: SC 6 Feb 2013
Blackburn J said: ‘I apprehend that if one of the parties intends to make a contract on one set of terms, and the other intends to make a contract on another set of terms, or, as it is sometimes expressed, if the parties are not ad idem, there is no contract, unless the circumstances are … Continue reading Smith v Hughes: QBD 6 Jun 1871
The claimant gambler sought payment of his winnings. The casino said that he had operated a system called edge-sorting to achieve the winnings, and that this was a form of cheating so as to excuse their payment. The system exploited tiny variances in the appearance of the sides of playing cards, and the manipulation of … Continue reading Ivey v Genting Casinos (UK) Ltd (T/A Crockfords): SC 25 Oct 2017
A crook ordered some brass rivet wire from a metal manufacturer. On his stationery he represented falsely that he was in business in a big way, running a large factory and having several depots and agencies. The manufacturer supplied the goods but was not paid. Held: King’s Norton was unable to recover the goods or … Continue reading King’s Norton Metal Co Ltd v Edridge Merrett and Co Ltd: CA 1879
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 appellant challenged a finding that the recycled material it produced was subject to Landfill Tax. The company took waste material. Unrecycleable material was used as landfill, and the tax paid. Other material was recycled, and sold on. The landfill company also bought some of this material for use in road making and landscaping. The … Continue reading Commissioners of Customs and Excise v Parkwood Landfill Limited: CA 28 Nov 2002
An award of damages for misrepresentation required that there had at some time been a right of rescission, not necessarily a continuing right to rescind. An acknowledgement of non-reliance clause has become a common part of modern commercial contracts. An entire agreement clause limits the terms of the parties’ agreement to their written agreement and … Continue reading Thomas Witter v TBP Industries Ltd: ChD 15 Jul 1994
The Alexander T, owned by the appellant and insured by the respondents was a total loss. The insurers resisted payment, the appellant came to allege improperly, and the parties had settled the claim on full payment under a Tomlin Order. The owners later began proceedings in Greece claiming what the defendants said were the same … Continue reading Starlight Shipping Co v Allianz Marine and Aviation Versicherungs Ag and Others: CA 20 Dec 2012
The parties came together in a limited partnership to develop property. The appeal was against a refusal to grant summary judgment on a claim that one party had been induced to enter the contract by a fraudulent misrepresentation. Held: In this case, the defendant knew of the unlawful activity, and had no arguable defence, and … Continue reading Criterion Properties Plc v Stratford UK Properties and others: CA 18 Dec 2002
The court discussed when it was appropriate for the Court of Appeal to substitute other lesser convictions, after the main conviction had been declared unsafe. Held: After studying the authorities at length, the court felt that the various convictions should be quashed, but that in some cases there was a possibility of substituting verdicts of … Continue reading Regina v Graham, Kansal, etc: CACD 25 Oct 1996
The claimant sought an order to prevent the defendant company from pursuing further an appeal against a decision made by an independent arbitator in their favour as regards the conduct of the defendant in the Premier League in 2006/2007. Held: The defendant had agreed to a binding arbitration. The claimant was enttled to the injunctive … Continue reading Sheffield United Football Club Ltd v West Ham United Football Club Plc: ComC 26 Nov 2008
The claimant challenged the reduction of the limitation period from six years to three for the reclaiming of overpaid VAT with immediate effect, depriving it of the opportunity to recover sums paid in excess. The company sold vouchers. It paid VAT as directed by the Commissioners after challenge, but would have sought to reclaim sums … Continue reading Marks and Spencer plc v Commissioners of Customs and Excise: ECJ 11 Jul 2002
The claimant alleged that she had been discrimated against in her work for the appellant, a member of the diplomatic staff at the Saudi Embassy in London. She now appealed against a decision that the respondent had diplomatic immunity. Held: The appeal was allowed: ‘the question whether the exception in article 31(1)(c) would have applied … Continue reading Reyes v Al-Malki and Another: SC 18 Oct 2017
Action on an instrument of guarantee. Held: judgment for the Claimant in respect of the principal sum of US$2m. and such interest payments as were due. Judges: Teare J Citations: [2011] EWHC 256 (Comm), [2011] 2 All ER (Comm) 385, [2011] BPIR 644, [2011] 2 BCLC 275, [2011] Bus LR 970, [2011] 1 WLR 2038 … Continue reading Global Distressed Alpha Fund 1 Ltd Partnership v Pt Bakrie Investindo: ComC 17 Feb 2011
The defendant had charged her home to the claimant and fallen into arrears. There was a sub-charge executed on the same day in favour of the Bank of Scotland (BOS) under which the claimant agreed to repay to BOS the amount it owed to them. Held: The sub-charge did not operate to transfer to BOS … Continue reading Credit and Mercantile Plc v Feliciangela Marks: CA 14 May 2004
Solicitor firms had been made bankrupt leaving a shortfall after thefts from client accounts of over 12 million pounds. The thief had diappeared, and the other partners were now discharged form bankruptcy. The Law Society accepted that it could not proceed to claim against the discharged bankrupts, but now sought recovery from their insurers. Held: … Continue reading Law Society of England and Wales and others v Shah and others: ChD 30 Nov 2007
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
The company objected to the search of its offices and removal by the defendant of its computers, the officers having entered without any warrant purporting to use powers under the 1989 Act. Held: The request for judicial review failed. The power of inspection conferred by section 118 does extend to the inspection of a computer. … Continue reading Glenn and Co (Essex) Ltd), Regina (on The Application of) v HM Revenue and Customs: Admn 18 Jun 2010
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
The claimant sought additional provision from her father’s estate. She said that the will failed to make reasonable provsion for her, bearing in mind her extreme financial needs. She was a single mother of three. Held: The claim failed. Michael Furness QC J said: ‘the most important factors are first the financial position of the … Continue reading Garland v Morris and Another: ChD 11 Jan 2007
UBS AG devised an employee bonus scheme to take advantage of the provisions of Chapter 2 of the 2003 Act, with the sole purpose other than tax avoidance, and such consequential advantages as would flow from tax avoidance. Several pre-ordained steps were taken according to a detailed timetable. Once the structure of the scheme had … Continue reading UBS Ag and Another v Revenue and Customs: SC 9 Mar 2016
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 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
The claimant challenged a decision that it was liable for non domestic rates in respect of some commercial units, on the basis that the use by the charity was not itself charitable. Held: ‘there is no reason for limiting the ambit of the phrase in the way contended for by the Appellant. As was pointed … Continue reading Kenya Aid Programme v Sheffield City Council: Admn 22 Jan 2013
Excise duty and customs duty – civil evasion penalties – section 8 of the Finance Act 1994 and section 25 of the Finance Act 2003 – whether conduct involving dishonesty – appeal dismissed – penalties upheld Citations: [2016] UKFTT 524 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 26 July 2022; Ref: … Continue reading Osman v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Assessment): FTTTx 29 Jul 2016
PC (Jamaica) The transfer of shares in exchange for a debenture with a view to its redemption a fortnight later was not regarded as an exempt transfer in exchange for the debenture but rather as an exchange for money. Elements which have been inserted into a transaction without any business or commercial purpose did not … Continue reading Carreras Group Limited v The Stamp Commissioner: PC 1 Apr 2004
