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Paragon Finance Plc (Formerly Known As National Home Loans Corporation Plc); etc v Freshfields (a Firm): CA 11 Mar 1999

A client who sues his former solicitor, waives his legal privilege protection, as regards that legal relationship, but that does not require a waiver also, of other privilege with later solicitors instructed in related matters. Lord Bingham LCJ said: ‘A client expressly waives his legal privilege when he elects to disclose communications which the privilege … Continue reading Paragon Finance Plc (Formerly Known As National Home Loans Corporation Plc); etc v Freshfields (a Firm): CA 11 Mar 1999

Gresport Finance Ltd v Battaglia: CA 23 Mar 2018

Henderson LJ referred to the judgment of Neuberger LJ in Sephton in which he discussed the need for there to be an assumption that the claimant desires to know that there has been a fraud. Henderson LJ observed: ‘Another way to make the same point . . might be that the ‘assumption’ referred to by … Continue reading Gresport Finance Ltd v Battaglia: CA 23 Mar 2018

The Law Society v Sephton and Co and others: CA 13 Dec 2004

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

Shogun Finance Limited v Hudson: HL 19 Nov 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

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

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

Cheltenham and Gloucester Plc v Appleyard and Another: CA 15 Mar 2004

The owners had purchased their property with a loan from the BBBS. A charge was then given to BCCI, which charge said no further charge could be registered without BCCI ‘s consent. The C and G agreed to lend a sum to refinance the entire borrowings, but on the day it was to be completed, … Continue reading Cheltenham and Gloucester Plc v Appleyard and Another: CA 15 Mar 2004

Lloyds Bank Plc and others v Cassidy: CA 1 Dec 2004

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

Paragon Finance Plc v Pender and Another: CA 27 Jun 2005

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

Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 30 Jan 2013

(British Virgin Islands) The claimant sought to recover shareholdings given in charge. Held: There was an event of default, which entitled ATT to accelerate the loan and to appropriate – or forfeit – the charged shares, but that relief against forfeiture should be available to CH and CFI on appropriate conditions. Lord Neuberger giving the … Continue reading Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 30 Jan 2013

Propend Finance Property Ltd and Others v Sing and Another: CA 17 Apr 1997

Diplomatic immunity had not been waived by an Australian policeman acting in breach of a court undertaking re documents. The effect of s14(1) was to give state officials protection ‘under the same cloak’ as the state itself: ‘The protection afforded by the Act of 1978 to States would be undermined if employees, officers (or, as … Continue reading Propend Finance Property Ltd and Others v Sing and Another: CA 17 Apr 1997

Bennett, Regina (on the Application of) v Copeland Borough Council: CA 14 May 2004

The taxpayer complained at being charged council tax as a resident of a house which he owned but had never occupied. Held: Actual residence was critical to the possibility of the charge. The Act recognised a difference btween a resident and an owner. The decision was flawed. Judges: Peter Gibson, Rix, Longmore LJJ Citations: [2004] … Continue reading Bennett, Regina (on the Application of) v Copeland Borough Council: CA 14 May 2004

Cukurova Finance International Ltd and Others v Alfa Telecom Turkey Ltd: PC 23 May 2012

(British Virgin Islands) Interlocutory issue as to who should manage the affairs of the Turkcell mobile telephone business pending the Board’s final adjudication (after a hearing which should take place this autumn) on the rights and wrongs of what happened in April and May 2007 and on the question whether, if Alfa is otherwise entitled … Continue reading Cukurova Finance International Ltd and Others v Alfa Telecom Turkey Ltd: PC 23 May 2012

Celador Productions Ltd v Melville: ChD 21 Oct 2004

The applicants each alleged breach of copyright and misuse of confidential information in the format of the television program ‘Who wants to be a Millionaire’. The defendant appealed a refusal to strike out the claim. It was not contended that no copyright or confidentiality existed, but only that there was no evidence that they had … Continue reading Celador Productions Ltd v Melville: ChD 21 Oct 2004

Customs and Excise v Ebbcliff Ltd: CA 30 Jul 2004

Landfill tax Judges: Lord Justice Peter Gibson, Lord Justice Jonathan Parker And Mr. Justice Laddie Citations: [2004] EWCA Civ 1071 Links: Bailii Statutes: Finance Act 1996 PIII Jurisdiction: England and Wales Citing: Appeal from – Commissioners of Customs and Excise v Ebbcliff Ltd ChD 19-Dec-2003 The Commissioner appealed an exemption awarded to the respondent from … Continue reading Customs and Excise v Ebbcliff Ltd: CA 30 Jul 2004

Fraser and Another v Canterbury Diocesan Board of Finance and Another: Chd 14 May 2003

The claimants sought to assert that land acquired under the 1841 Act reverted to them on its ceasing to be used for the purposes of a school. Lewison J summarised the evidence: ‘An analysis of the school registers for 1931 to 1947 shows that the children came from a variety of housing stock. Some came … Continue reading Fraser and Another v Canterbury Diocesan Board of Finance and Another: Chd 14 May 2003

David Robson v Eric Mitchell (HM Inspector of Taxes): ChD 8 Jul 2004

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

Fraser and Another v Canterbury Diocesan Board of Finance and others: HL 27 Oct 2005

Land had been acquired by a deed under the 1841 Act, but had in 1995 ceased to be used as a school ‘for the education of children and adults of the labouring manufacturing and other poorer classes . . And for no other purpose ‘. Under the Act, the land would revert to the claimants … Continue reading Fraser and Another v Canterbury Diocesan Board of Finance and others: HL 27 Oct 2005

Industrial Contracting Services Ltd v Revenue and Customs: FTTTx 4 May 2011

Construction Industry Scheme – Cancellation of registration for gross payment (Finance Act 2004 s.66) – Whether there was a ‘reasonable excuse’ (Finance Act 2004 Sch 11 para 4(4)(a)) – Proportionality – Appeal dismissed Citations: [2011] UKFTT 290 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax, Construction Updated: 17 September 2022; Ref: scu.443050

Daraydan Holdings Limited, Cairn Estates Limited and Others v Solland International Limited and Others: ChD 26 Mar 2004

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

Credit and Mercantile Plc v Feliciangela Marks: CA 14 May 2004

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

Atkinson (HM Inspector of Taxes) v Camas Plc: CA 6 May 2004

An investment company made an abortive attempt to take over another. It sought to set off against its Corporation Tax, the costs of the professional advice incurred. Held: The expenses were deductible. Judges: Lord Justice Chadwick Vice-Chancellor, The Vice-Chancellor Lord Justice Carnwath Citations: [2004] EWCA Civ 541, Times 27-May-2004, Gazette 03-Jun-2004, [2004] BTC 190, [2004] … Continue reading Atkinson (HM Inspector of Taxes) v Camas Plc: CA 6 May 2004

Deg-Deutsche Investitions – Undentwicklungs Gesellschaft Gmbh v Thomas Koshy: ChD 13 Dec 2004

The parties had been involved in protracted litigation where a freezing order had been made to support a claim which was eventually dismissed. The claimant sought to have set aside an earlier order made ordering him to pay costs on failing to have the order discharged. Held: The order had been made under the former … Continue reading Deg-Deutsche Investitions – Undentwicklungs Gesellschaft Gmbh v Thomas Koshy: ChD 13 Dec 2004

Inland Revenue Commissioners v Scottish Provident Institution: HL 25 Nov 2004

The parties anticipated a change in the system for taxing gains on options to buy or sell bonds and government securities. An option would be purchased before the change and exercised after the change to create losses which could be set off against other taxable gains. The risk to the market maker (Citibank) was set … Continue reading Inland Revenue Commissioners v Scottish Provident Institution: HL 25 Nov 2004

Barclays Mercantile Business Finance Ltd v Mawson, HM Inspector of Taxes: CA 13 Dec 2002

The taxpayer entered into a sale and leaseback arrangement in respect of a gas pipeline, and sought to set off the costs as a capital allowance. Held: The company’s appeal succeeded: ‘There is nothing in the statute to suggest that ‘up-front finance’ for the lessee is an essential feature of the right to allowances. The … Continue reading Barclays Mercantile Business Finance Ltd v Mawson, HM Inspector of Taxes: CA 13 Dec 2002

Carreras Group Limited v The Stamp Commissioner: PC 1 Apr 2004

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

Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 5 May 2009

(British Virgin Islands) Shares in two companies incorporated under the BVI Business Companies Act 2004, Cukurova Finance International Ltd and Cukurova Telecoms Holdings Ltd were provided as security under two sets of equitable mortgages, one set was governed by BVI law and the other set by English law. The Board was asked as to how … Continue reading Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 5 May 2009

Tom Hudson (HM Inspector of Taxes) v JDC Services Limited: ChD 26 Mar 2004

The taxpayer company had been refused a statutory Construction Industry Scheme certificate. The General Commissioners allowed the company’s appeal and itself issued a certificate. The revenue said the Commissioners had no jurisdiction either to hear an appeal or to issue such a certificate. Held: The scheme created by the 1971 Act was a special one. … Continue reading Tom Hudson (HM Inspector of Taxes) v JDC Services Limited: ChD 26 Mar 2004

John Kerr Roofing Contractors v The Commissioners for Revenue and Customs: FTTTx 20 Feb 2013

FTTTX INCOME TAX – Construction Industry Scheme – Appeal against cancellation of registration for gross payment – ‘Compliance test’ – Whether there was a reasonable excuse on the facts – No – Failure to take account of cancellation on appellant – JP Whitter (Waterwell Engineers) Ltd v HMRC [2012] UKFTT 278 (TC) applied – Appeal … Continue reading John Kerr Roofing Contractors v The Commissioners for Revenue and Customs: FTTTx 20 Feb 2013

Grant v Department of Finance and Person…: FENI 13 Nov 2007

FENI The decision of the Tribunal is that the alleged episodes of religious discrimination prior to 26th April 2004 do not constitute an extended act for the purposes of Article 46(6)(b) of the Fair Employment and Treatment (Northern Ireland) Order 1989 and that it would not be just and equitable to extend time under Article … Continue reading Grant v Department of Finance and Person…: FENI 13 Nov 2007

Marubeni Hong Kong and South China Ltd v Ministry of Finance of Mongolia: CA 13 Apr 2005

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

Ernst Kastner v Marc Jason, Davis Sherman, Brigitte Sherman: CA 2 Dec 2004

The parties had agreed that their dispute should be resolved before the Jewish Beth Din according to Jewish substantive and procedural law. K was granted an interim freezing order. The defendant sold the asset, and K sought to assert a charge. Held: Jewish law specifically provide that the decision of the Beth Din operated in … Continue reading Ernst Kastner v Marc Jason, Davis Sherman, Brigitte Sherman: CA 2 Dec 2004

Sirius International Insurance Company (Publ) v FAI General Insurance Limited and others: HL 2 Dec 2004

The appellant had taken certain insurance risks on behalf of the respondents, subject to banking indemnities. Disputes arose and were settled under a Tomlin order, which was now itself subject to challenge. Held: The appeal was allowed. The agreement was intended to put the arbitration behind the parties. A commercial contract should be interpreted in … Continue reading Sirius International Insurance Company (Publ) v FAI General Insurance Limited and others: HL 2 Dec 2004

Mytravel Group Plc, Re Companies Act 1985: ChD 24 Nov 2004

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

Regina (Cherwell District Council) v First Secretary of State, Secretary of State for the Home Department: CA 28 Oct 2004

The applicant sought to develop an asylum centre. Rather than apply for planning permission, it had served a notice of proposed development for the Crown. The Council appealed dismissal of its objections to the use of the procedure. Held: The appeal failed. The Crown was not subject to planning control. The section was to be … Continue reading Regina (Cherwell District Council) v First Secretary of State, Secretary of State for the Home Department: CA 28 Oct 2004

Courts Plc v Customs and Excise: CA 17 Nov 2004

Citations: [2004] EWCA Civ 1527 Links: Bailii Statutes: Value Added Tax Act 1994 Jurisdiction: England and Wales Citing: Cited – Primback Ltd v Commissioners of Customs and Excise CA 30-Apr-1996 A retailer giving a discount was liable for Vat only on the discounted finance price, not on the full retail price. . . Lists of … Continue reading Courts Plc v Customs and Excise: CA 17 Nov 2004

OT Computers v First National Tricity Finance: ChD 2003

Judges: Pumfrey J Citations: [2003] EWHC 1010 (Ch), 2003 2369 A3 Jurisdiction: England and Wales Cited by: Appeal From – First National Tricity Finance Ltd v OT Computers Ltd; In re OT Computers Ltd (in administration) CA 25-May-2004 The company had gone into liquidation. They had sold consumer policies as extended warranties on behalf of … Continue reading OT Computers v First National Tricity Finance: ChD 2003

Navitaire Inc v Easyjet Airline Co and Another: ChD 30 Jul 2004

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

Centre Reinsurance International Co and Another v Curzon Insurance Ltd: ChD 12 Feb 2004

It was a necessary part of the system of statutory transfers of insurance obligations under the Act, that the rights should be transferred before exhaustion of any policy excess, and notwithstanding the insolvency. The rights (inchoate at this stage) are transferred on insolvency even where there is an, as yet unreached, excess in the policy … Continue reading Centre Reinsurance International Co and Another v Curzon Insurance Ltd: ChD 12 Feb 2004

Commissioners of Customs and Excise v East Midlands Aggregates: ChD 23 Apr 2004

The company wanted to build an additional warehouse and lorry park. To do so it had to dig out part of a hillside. The material dug out could be used as aggregate, and the commissioners sought to assert it was subject to payment of an aggregates levy. Held: The exemption from the levy was not … Continue reading Commissioners of Customs and Excise v East Midlands Aggregates: ChD 23 Apr 2004

Murray v Leisureplay Plc: QBD 5 Aug 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

British American Tobacco (Investments) Ltd v United States of America: CA 30 Jul 2004

The claimant appealed an order for its London solicitor to be examined in connection with proceedings in the US. Held: A court should not make an order which was superfluous. The witness had now given his evidence. However, the foreign decision rested on an assumption that the co-operation had been voluntary. There had been no … Continue reading British American Tobacco (Investments) Ltd v United States of America: CA 30 Jul 2004

National Car Parks Ltd v Baird (Valuation Officer) and Another: CA 22 Jul 2004

The claimant appealed against valuations by the defendants. They complained that the statute imposed a duty on them to alter the rating lists to accpord with agreements as to their value. Held: The statute imposed no time scale for the defendants to implement the changes. What time was proper therefore required the court to look … Continue reading National Car Parks Ltd v Baird (Valuation Officer) and Another: CA 22 Jul 2004

Campbell v Inland Revenue Commissioners: SCIT 6 Jul 2004

SCIT INCOME TAX – Anti-Avoidance – Relevant discounted security – Loss on gift to wife – Subscription for security and gift part of scheme to produce loss – Avoidance not the Appellant’s sole purpose in subscribing – Ramsay (1982), Westmoreland (2003) and Arrowtown (2003) considered – FA 1996, Sch 13, para 2 – Appeal allowed … Continue reading Campbell v Inland Revenue Commissioners: SCIT 6 Jul 2004

Bookit Ltd v Customs and Excise: VDT 28 May 2004

VDT EXEMPT SUPPLIES – Finance – Credit and debit cards – Appellant accepting remote cinema bookings for Odeon – Customers paying by card – Appellant charged 50 pence per ticket to customers – Extent of services to customers – Whether card handling services exempt – Whether any dealing with money – Whether intermediary services supplied … Continue reading Bookit Ltd v Customs and Excise: VDT 28 May 2004

Taylor v Rive Droite Music Ltd: ChD 6 Jul 2004

The claimant music producer and songwriter had entered into a publishers agreement with the defendant, agreeing to work for it. He now sought to be free to work for another company. The factual background was unclear, and the contract documentation self contradictory as to its term. Held: The court had first to try to read … Continue reading Taylor v Rive Droite Music Ltd: ChD 6 Jul 2004

In the Matter of Telewest Communications Plc and in the Matter of Telewest Finance (Jersey) Ltd: ChD 22 Jun 2004

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

Criterion Properties plc v Stratford UK Properties LLC and others: HL 17 Jun 2004

The parties presented their claim before the House, but the House found that it was to be argued differently. The new arguments had not been pursued or prepared before the case came to the House, and it was remitted to the lower courts for the issue to be considered.Lord Scott of Foscote: ‘The word ‘receipt’ … Continue reading Criterion Properties plc v Stratford UK Properties LLC and others: HL 17 Jun 2004

First National Tricity Finance Ltd v OT Computers Ltd; In re OT Computers Ltd (in administration): CA 25 May 2004

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

Niru Battery Manufacturing Company, Bank Sepah Iran v Milestone Trading Limited: CA 28 Apr 2004

Niru contracted to buy lead from Milestone, to be paid for in a letter of credit, against certifying documents produced for the purpose. Mr Mahdavi, the individual behind Milestone, procured CAI to finance the acquisition of warrants to be retained by them as security for repayment of their loan by, ultimately, the purchase price payable … Continue reading Niru Battery Manufacturing Company, Bank Sepah Iran v Milestone Trading Limited: CA 28 Apr 2004

GE Capital Commercial Finance Ltd v Sutton; Anglo Pteroleum Ltd v Same: CA 19 Mar 2004

The administrative receivers of a company sought production of documents from the company’s solicitors. Held: The receiver was tasked to deal with the realisation of the mortgaged property, and it could not use its powers to seek to obtain documents in order to assist a third party. The requirement was not being exercised for the … Continue reading GE Capital Commercial Finance Ltd v Sutton; Anglo Pteroleum Ltd v Same: CA 19 Mar 2004

DFS Furniture Company Plc v Commissioners of Customs and Excise: CA 16 Mar 2004

The taxpayers said that the Commissioners’ assessment to VAT was out of time, and appealed a finding that it was not. They said that time should run from the point at which the Commissioners knew the facts upon which the assessment was based. The Commissioners argued that time could not begin to run until the … Continue reading DFS Furniture Company Plc v Commissioners of Customs and Excise: CA 16 Mar 2004

Langham (HM Inspector of Taxes) v Veltema: CA 26 Feb 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

Sir Graham Stanley Latimer and others – Trustees for the Crown Forestry Rental Trust v The Commissioner of Inland Revenue: PC 25 Feb 2004

PC (New Zealand) The Crown created a charitable trust for certain Maori people. Upon exhaustion of the purpose, the fund was to revert to the Crown. The trustees appealed a finding of liability to income tax. Held: A charitable trust could co-exist with a non-charitable trust. ‘The distinction is between ends, means and consequences. The … Continue reading Sir Graham Stanley Latimer and others – Trustees for the Crown Forestry Rental Trust v The Commissioner of Inland Revenue: PC 25 Feb 2004

Orange PCS v Alan Roy Bradford (Valuation Officer): CA 17 Feb 2004

The claimant challenged the rating of the land it had used for the erection of a mobile ohone mast. Held: Even though the company had the statutory right to place a mast in this location and without payment, for rating purposes the officer could ask what would be the cost of the company taking a … Continue reading Orange PCS v Alan Roy Bradford (Valuation Officer): CA 17 Feb 2004

Sandra Estelle Fielding v The Royal Bank of Scotland Plc: CA 11 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

Fraser and Fraser v Canterbury Diocesan Board of Finance Integrated Services Programme: CA 28 Jan 2004

The claimants sought a reversion of land conveyed under the 1841 Act to trustees. The defendants (‘DBF’) as succesors to the trustees argued that by extending the range of pupils in the school, the trustees acquired a title independent of and adverse to the claimants. Held: The DBF succeeded. The judge had found that the … Continue reading Fraser and Fraser v Canterbury Diocesan Board of Finance Integrated Services Programme: CA 28 Jan 2004

MacDonald (HM Inspector of Taxes) v Dextra Accessories Ltd and others: CA 28 Jan 2004

The company had set up a trust for the benefit of its employees. The Inspector sought to tax the payments made into the trust as ’emoluments’ Held: The appeal was allowed. The payments were ‘potential emoluments’ which were held by the trustees ‘with a view to their becoming relevant emoluments’. The employers were not allowed … Continue reading MacDonald (HM Inspector of Taxes) v Dextra Accessories Ltd and others: CA 28 Jan 2004

Crown Dilmun, Dilmun Investments Limited v Nicholas Sutton, Fulham River Projects Limited: ChD 23 Jan 2004

There was a contract for the sale of Craven Cottage football stadium, conditional upon the grant of non-onerous planning permissions. It was claimed that the contract had been obtained by the defendant employee in breach of his fiduciary duties to another company of whom he was a director. The defendant said the claimant had agreed … Continue reading Crown Dilmun, Dilmun Investments Limited v Nicholas Sutton, Fulham River Projects Limited: ChD 23 Jan 2004

Official Receiver v Wadge Rapps and Hunt (a firm) and another and two other actions: HL 31 Jul 2003

(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

On Demand Information Plc and others v Michael Gerson (Finance) Plc and others: HL 18 Apr 2002

The claimant took equipment under leases. After the initial period the rentals would be renewed without substantial further rental payments. The company went into administration after or toward the end of the initial period, and the lessors sought to reclaim the equipment. The administrators sought to sell it. During the case an order was made … Continue reading On Demand Information Plc and others v Michael Gerson (Finance) Plc and others: HL 18 Apr 2002

Genira Trade and Finance Inc v CS First Boston and Standard Bank (London) Limited: CA 21 Nov 2001

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

Professional Contractors’ Group and Others v Commissioners of Inland Revenue: CA 21 Dec 2001

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

Panton and Panton v The Minister of Finance and the Attorney General: PC 12 Jul 2001

(Jamaica) The appellants were shareholders in failed financial institutions. Arrangements were made which compensated creditors and depositors, through the contribution of funds by the government, but shareholders were not compensated. The Attorney General in the case had served in the government which made the arrangements, and they said he should have disqualified himself. Held: There … Continue reading Panton and Panton v The Minister of Finance and the Attorney General: PC 12 Jul 2001

Ashton and Another v Securum Finance Ltd: CA 21 Jun 2000

In the new litigation culture it was correct to strike out a second action which fundamentally re-litigated a case which had previously been struck out on the grounds of abuse of process or delay. The court’s case management required it to consider whether it was appropriate to expend time on a case. When facing such … Continue reading Ashton and Another v Securum Finance Ltd: CA 21 Jun 2000

Island Export Finance v Umunna: ChD 1986

The defendant director had resigned from the plaintiff company from dissatisfaction with its progress. He later received an order from the company’s former customer. The court considered the continuing duties of a company director after the termination of his appointment. Hutchinson J said: ‘It would, it seems to me, be surprising to find that directors … Continue reading Island Export Finance v Umunna: ChD 1986

Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes): ChD 22 Jul 2002

The taxpayer sought to claim for capital allowances of andpound;91 million for gas pipelines. The claimant had provided the equipment through a leasing scheme. Held: The leases were unusual, but did not appear to be merely part of a tax avoidance scheme. However, here the company already owned and operated the pipeline, and continued to … Continue reading Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes): ChD 22 Jul 2002

7 Strathay Gardens Ltd v Pointstar Shipping and Finance Ltd and Another: CA 15 Dec 2004

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

Routestone Ltd v Minories Finance: ChD 1996

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

Regina on the Application of Davies (No 2) v HM Deputy Coroner for Birmingham: CA 27 Feb 2004

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

Langley v Bradford Metropolitan District Council and Secretary of State for Work and Pensions: CA 15 Oct 2004

It was discriminatory to treat differently homosexual and heterosexual couples when considering liability for child support payments. Sedley LJ: ‘The broad effect of the material provisions is to allocate the financial responsibility of separated parents for the maintenance of their children by pooling the absent parent’s income and outgoings with those of his or her … Continue reading Langley v Bradford Metropolitan District Council and Secretary of State for Work and Pensions: CA 15 Oct 2004

Ryde International Plc v London Regional Transport: CA 5 Mar 2004

The landowner had developed land which was then made the subject of compulsory purchase. The court was asked how the compensation was to be calculated. The landowner expected to sell the development as a whole. The respondent argued that the profit which a purchaser would build into that purchase should affect the compensation. Held: The … Continue reading Ryde International Plc v London Regional Transport: CA 5 Mar 2004

Usetech Ltd v HM Inspector of Taxes: ChD 8 Oct 2004

The taxpayer operated through a one man limited company employed by a recruitment agency to provide IT services to a customer. He appealed a finding that he was liable to pay tax as an employee. Held: The appeal was dismissed. The legislative scheme anticipated only two contracts and here there were three, but it also … Continue reading Usetech Ltd v HM Inspector of Taxes: ChD 8 Oct 2004

Jones v Ministry of Interior Al-Mamlaka Al-Arabiya As Saudiya Kingdom of Saudi Arabia) and Another: CA 28 Oct 2004

The claimants sought damages alleging torture by the respondent whilst held in custody in Saudi Arabia. Held: Although the state enjoyed freedom from action, where the acts were ones of torture, and action could proceed against state officials involved personally. The court had been correct to reject the claim against the state. Despite other developments, … Continue reading Jones v Ministry of Interior Al-Mamlaka Al-Arabiya As Saudiya Kingdom of Saudi Arabia) and Another: CA 28 Oct 2004

United States of America v Philip Morris Inc and Others and British American Tobacco (Investments) Ltd: CA 23 Mar 2004

The defendants appealed orders requiring them to produce evidence for use in the courts in the US. Held: It was the pleasure and duty of British courts to respond positively to a letter of request. Public interest required that a court should have before it all the evidence it required to fulfil its task. Unless … Continue reading United States of America v Philip Morris Inc and Others and British American Tobacco (Investments) Ltd: CA 23 Mar 2004

Paragon Finance Plc (Formerly the National Home Loans Corporation Plc) v Pender and Pender: ChD 25 Nov 2003

Section 114 of the 1925 Act has no application to Registered Land. It provides for a transfer ‘unless a contrary intention is expressed’ in the mortgage. Thus if section 114 applies, all depends upon the true construction of the mortgage. The power under the Civil Procedure Rules to revoke an earlier order included a power … Continue reading Paragon Finance Plc (Formerly the National Home Loans Corporation Plc) v Pender and Pender: ChD 25 Nov 2003

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. 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

Kahn and Another v Commissioners of Inland Revenue; In re Toshoku Finance plc: HL 20 Feb 2002

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

Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

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

Roger Michael and others v Douglas Henry Miller and Another: ChD 22 Mar 2004

Property had been sold by the respondents as mortgagees in possession. The claimants said the judge had failed to award the value of the property as found to be valued, and had not given a proper value to a crop of lavender. Held: In exercising his power of sale a mortgagee is under a general … Continue reading Roger Michael and others v Douglas Henry Miller and Another: ChD 22 Mar 2004

Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 29 Jul 2013

(British Virgin Islands) Lord Neuberger, Lord Mance, Lord Clarke, Lord Sumption, Lord Carnwath [2013] UKPC 25 Bailii Citing: See Also – Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd PC 5-May-2009 (British Virgin Islands) Shares in two companies incorporated under the BVI Business Companies Act 2004, Cukurova Finance International Ltd and Cukurova … Continue reading Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 29 Jul 2013

Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 9 Jul 2013

British Virgin Islands Lord Neuberger, Lord Mance, Lord Kerr, Lord Clarke, Lord Sumption [2013] UKPC 20, [2013] 4 All ER 936 Bailii Commonwealth Citing: See Also – Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd PC 5-May-2009 (British Virgin Islands) Shares in two companies incorporated under the BVI Business Companies Act 2004, … Continue reading Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 9 Jul 2013

Lordsvale Finance Plc v Bank of Zambia: QBD 20 Mar 1996

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

Plevin v Paragon Personal Finance Ltd: SC 12 Nov 2014

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

Three Rivers District Council and others v Governor and Company of the Bank of England (No 6): HL 11 Nov 2004

The Bank anticipated criticism in an ad hoc enquiry which was called to investigate its handling of a matter involving the claimant. The claimant sought disclosure of the documents created when the solicitors advised employees of the Bank in preparing to present the Bank’s case, and the Bank now appealed an order granting such access, … Continue reading Three Rivers District Council and others v Governor and Company of the Bank of England (No 6): HL 11 Nov 2004

Cuckmere Brick Co Ltd v Mutual Finance Ltd: CA 1971

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

Regentford Ltd v Thanet District Council: Admn 18 Feb 2004

The council sought to enforce payment of arrears of council tax. The company responded that proceedings had not been begun in time. The company contended that time ran from the day when the council set the precept. The regulations said that time ran from the date of service of the notification of liability served on … Continue reading Regentford Ltd v Thanet District Council: Admn 18 Feb 2004

Barclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes): HL 25 Nov 2004

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

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