Summary A First-tier Tribunal had not erred in upholding the Revenue and Customs Commissioners' decision refusing to allow the deduction of input VAT on the basis that the relevant transaction had been connected to fraud, and the taxpayer ought to have known about that fraud. Facts The appellant sole trader ...

Summary The Law Society intervened in the defendant solicitor’s practice. Pursuant to paragraph 6 of Schedule 1 to the Solicitors Act 1974, various sums in relation to the defendant solicitor’s practice became vested in the Law Society on a statutory trust. Certain outstanding fees in respect of work carried out by...

Summary It was appropriate to grant the claimant permission to instruct a review team to identify documents disclosed by the Serious Fraud Office in the instant action which might be relevant to a pending appeal in unrelated proceedings in Guernsey. Facts The first claimant (R) sought permission to instruct a...

Summary A landlord was the "owner" of an unoccupied property for the purpose of non-domestic rates where the liquidator of a tenant company had disclaimed the lease. The disclaimer determined the lease and gave the landlord the right to immediate possession, regardless of the existence of the guarantor's obligations. While...

Summary Where an agent received a bribe or secret commission in breach of his fiduciary duty to his principal, he held that bribe or secret commission on trust for his principal, meaning that the principal had a proprietary claim to it. Facts The appellant agent (C) appealed against a decision ([2013]...

Summary The court determined as preliminary issues that there was no principle of ex nihilo nil fit in English law preventing the court giving effect to arbitration awards granted by the International Commercial Arbitration Court in Russia despite their having been set aside by the Moscow Arbitrazh Court, that interest...

Appeared as sole counsel for successful claimants in Chancery Division trial for enforcement of oral agreement for shares and directorships.

Summary A notice terminating an English law contract on the insolvency of a Korean company was not "the commencement or continuation of individual actions or individual proceedings" which could be stayed by the court under the Cross-Border Insolvency Regulations 2006 Sch.1 art.21(1)(a). The court's power under art.21(1) to grant "any...

Summary Where a son had bought his father's property from the father's trustee in bankruptcy and the father had continued to live in the property, the court found that there had been an agreement that the beneficial interest in the property would remain with the father, not pass to the...