Acts
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Member of An Llp – NICS Liability – payments made before Finance Act 2014 treated as self-employment income — section 863 ITTOIA – whether a member of an LLP could be an employee of the LLP – Section 4(4) Limited Liability Partnerships Act 2000 . .
If a claim is mistakenly brought against an LLP which should have been brought against the former partnership, and before the error is recognised the limitation period for starting a new action has expired, can the error be corrected by substituting the former partnership for the LLP as the defendant to the claim? That is … Continue reading The Insight Group Ltd and Another v Kingston Smith (A Firm): QBD 18 Dec 2012
The claimant had been a partner with the respondent firm. He appealed against the rejection of his claim for unfair dsmissal on the basis that he had not been an employee. Held: The appeal failed. Had this been an unlimited partnership under the 1890 Act, she would have been a partner, which was inconsistent with … Continue reading Tiffin v Lester Aldridge Llp: CA 1 Feb 2012
EAT JURISDICTIONAL POINTS: Worker, employee or neither Can a partner in a limited liability partnership be an employee? The EAT decided that on the facts of the case the Appellant was a partner in a limited liability partnership and not an employee. Appeal dismissed.Birtles J said: ‘Parliament has thus expressly provided that the legal test … Continue reading Kovats v TFO Management Llp and Another: EAT 21 Apr 2009
The company challenged the appointment of administrative receivers, saying there had been no insolvency. Held: No question arises of a derivative action arose here. The claimant had standing to apply for declaratory relief since they were directly affected by the appointment. As to the appointment itself ‘it is inconceivable that in enacting the relevant provisions … Continue reading Cabvision Ltd v Feetum and others: CA 20 Dec 2005
Trial of liability issues in an ‘unfair prejudice’ petition under section 994 of the Companies Act 2006 brought by Mr Flanagan in relation to the affairs of a limited liability partnershipHenderson J said: ‘Although it makes good sense in many contexts to talk of the ‘share’ or ‘interest’ of a member in an LLP, and … Continue reading Flanagan v Liontrust Investment Partners Llp and Others: ChD 24 Jul 2015
Loss of agent’s share for breach within LLP The court was asked whether the principle that a fiduciary (in particular, an agent) who acts in breach of his fiduciary duties can lose his right to remuneration, is capable of applying to profit share of a partner in a partnership or a member of a limited … Continue reading Hosking v Marathon Asset Management Llp: ChD 5 Oct 2016
The parties applied to the court for a conclusion to their action without the draft judgment being handed down and published, they having reached agreement. Held: It was within the judge’s discretion and in this in the public interest for the judgment to be handed down. It was not the function of a draft judgment … Continue reading F and C Alternative Investments (Holdings) Ltd v Barthelemy and Another: ChD 14 Jul 2011
The court was asked as to the fiduciary obligations owed by members of the board of a limited liability company.
Held: Sales J said that: ‘there is nothing in the Act to qualify the usual fiduciary obligations which an agent owes his principal . .
References: [2011] EWHC 1851 (Ch) Links: Bailii Coram: Sales J Ratio: The parties applied to the court for a conclusion to their action without the draft judgment being handed down and published, they having reached agreement. Held: It was within the judge’s discretion and in this in the public interest for the judgment to be … Continue reading F and C Alternative Investments (Holdings) Ltd. v Barthelemy and Another: ChD 14 Jul 2011
Application to stay a petition to wind up a limited liability partnership. Judges: Weeks QC J Citations: [2003] EWHC 2790 (Ch) Links: Bailii Statutes: Limited Liability Partnership Act 2000, Limited Liability Partnerships Regulations 2001 Jurisdiction: England and Wales Company, Insolvency Updated: 06 September 2022; Ref: scu.431763
The claimant dived into a lake, severely injuring himself. The council appealed liability, arguing that it owed him no duty of care under the Act since he was a trespasser. It had placed warning signs to deter swimmers. Held: The council’s appeal succeeded. The risk of injury arose, not from any danger due to the … Continue reading Tomlinson v Congleton Borough Council and others: HL 31 Jul 2003
The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981
Widowers claimed that, in denying them benefits which would have been payable to widows, the Secretary of State had acted incompatibly with their rights under article 14 read with article 1 of Protocol 1 and article 8 of the ECHR. Held: The Secretary’s appeal succeeded. Section 6 of the 1998 Act permitted the discrimination as … Continue reading Hooper and Others, Regina (on the Application of) v Secretary of State for Work and Pensions: HL 5 May 2005
Discrimination – History of interactions relevant When a tribunal considered whether the motive for an act was discriminatory, it should look not just at the act, but should make allowance for earlier acts which might throw more light on the act in question. The Tribunal should assess the totality of the evidence on any material … Continue reading Dr Anya v University of Oxford and Another: CA 22 Mar 2001
Same Sex Partner Entitled to tenancy Succession The protected tenant had died. His same-sex partner sought a statutory inheritance of the tenancy. Held: His appeal succeeded. The Fitzpatrick case referred to the position before the 1998 Act: ‘Discriminatory law undermines the rule of law because it is the antithesis of fairness. It brings the law … Continue reading Ghaidan v Godin-Mendoza: HL 21 Jun 2004
When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, but then submitted a rebate claim based upon the market value, the ‘non-monetary … Continue reading Lex Services plc v Her Majestys Commissioners of Customs and Excise: HL 4 Dec 2003
References: [2003] UKHL 67, Gazette 22-Jan-2004, [2004] STC 73 Links: House of Lords, Bailii Coram: Lord Nicholls of Birkenhead, Lord Steyn, Lord Hoffmann, Lord Millett, Lord Walker of Gestingthorpe When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher … Continue reading Lex Services plc v Her Majesty’s Commissioners of Customs and Excise: HL 4 Dec 2003