Summary If a taxpayer had acquired a legitimate expectation that he was entitled to the benefit of a particular concession, he also had a legitimate expectation that such concession would not be withdrawn retrospectively and that any withdrawal would be managed fairly. Facts The claimant seafarers (C) applied for judicial...

Summary A letter agreement between Lehman Brothers International (Europe) and Lehman Brothers Finance SA dating from 2006 did not affect the conduct and outcome of Close-out Amount determinations under s.6 of the 1992 ISDA Master Agreement, as amended, following the Automatic Early Termination of the transactions made pursuant to it. Facts The...

Summary A court granted summary judgment where it had been clear beyond doubt that defences to a company's proprietary claim would fail as even if it could have been established that company funds used to purchase property had been repayments for funds personally loaned to the company, it was not...

Summary A particulars of claim which had been amended so as to add a second cause of action amounted to a "new particulars of claim" within the meaning of an unless order. Although the second cause of action was poorly drafted,a defective particulars of claim could still amount to...

Summary A judge had been wrong to approach the costs of a Beddoe application as if they were costs in ordinary litigation. The normal rule on the costs of an application for directions was that, absent improper conduct, the costs of a trustee would be paid out of the trust...

Summary Where it was unclear whether a judge had actually considered and determined an issue concerning ownership of a partnership asset forming the subject of an option to tax, the matter had to be remitted for a fresh hearing, even though the judge's general findings, which led to an inferred...

Summary Owners of a property had failed to prove that they had a right of way over land adjoining their property either by way of an express grant or by prescription by reason of their long use. Facts The claimants (L) claimed a right of way over an area of...