Summary In order for a taxable person to be deprived of the right to deduct input tax it had to be shown that he knew or should have known that his transaction was connected with fraudulent evasion of VAT, and it was not sufficient to show that he knew or...

Summary It was arguable that a reversioner could sue upon a temporary nuisance before his reversion fell into possession where the nuisance caused injury to his reversion. Facts The court was required to determine two competing applications for summary judgment in a claim for nuisance and unpaid rent. The action...

Summary In deciding whether expenditure constituted "expenses of management" within the meaning of the Income and Corporation Taxes Act 1988 s.75(1), the expression "expenses of management" was to be treated as an ordinary expression which was incapable of detailed definition. The question was whether the expenditure positively, rather than by default,...

Summary The failure by a judge to give reasons for not granting a party relief from that party's non-compliance with an unless order and striking out his claim vitiated the judge's decision. Facts The appellant architect (V) appealed against a decision of a judge dismissing his appeal against an order...

Summary Since there was a clear and principled distinction between freezing injunctions made in respect of proprietary and non-proprietary claims, there was no justification for creating a sub-category of quasi-proprietary claims in considering the scope of exceptions which should be made for the payment of legal costs. Facts The applicant ...

Summary Applications to strike out a claim for damages brought against a firm of solicitors for alleged breach of duty of care in tort and contract and for summary judgment on that claim were refused where the firm had failed to show that there were no reasonable grounds for bringing...

Summary The judge had been entitled to find that the claimant and defendant had agreed to make an equal contribution to professional fees incurred in relation to a commercial development. Facts The appellant (S) appealed against a judgment in favour of the respondent (N). The action related to the development...

Summary A "subject to contract" restriction in an offer to settle was found not to have been lifted either expressly or by implication, and acceptance of the offer was not binding until the parties had signed an arbitration award reflecting the terms of the settlement. Facts The appellant firm of...

Summary A tenant of industrial premises had lost its right to exercise a break clause once it had assigned the lease. The lease stated that it could exercise the right only as "the original tenant" Facts The appellants appealed against a decision (Norwich Union Life and Pensions v Linpac Mouldings...