DMWSHNZ Ltd v Revenue & Customs Commissioners (2015)

Judgment Date: 20 Oct 15

Summary In order for the Taxation of Chargeable Gains Act 1992 s.171A to apply to allow the notional transfer of an asset within two companies in the same group before the disposal of that asset to a person who was not a member of the group, it was necessary for...

Skelwith Leisure Ltd v Armstrong (2015)

Judgment Date: 08 Oct 15

Summary The court examined the meaning of "owner's powers in relation to a registered estate or charge" in the Land Registration Act 2002 s.23 ands.24. Although "owner's powers" in s.24 extended to a power of sale of charged land by an equitable assignee of the charge, the section did not mean...

(1) Skelwith (Leisure) Ltd (2) Paul Ellis (3) Darren Broadbent v Alan Armstrong & 6 Ors (2015)

Judgment Date: 08 Oct 15

Summary The court examined the meaning of "owner's powers in relation to a registered estate or charge" in the Land Registration Act 2002 s.23 and s.24. Although "owner's powers" in s.24 extended to a power of sale of charged land by an equitable assignee of the charge, the section did not...

Janine Ingram v Church Commissioners for England Sub Nom Re 20 The Water Gardens, Burwood Place, London W2 2DA (2015)

Judgment Date: 15 Sep 15

Summary A landlord had been entitled to recover by way of service charges VAT which it had to pay to its managing agent in respect of the salaries of the agent's caretaking staff. Such VAT did not fall within the extra-statutory concession set out in VAT Notice 48 para.3.18. Facts The...

Burrow Investments v Ward Homes (2015)

Judgment Date: 14 Sep 15

Baddeley & Ors v Sparrow, Carne, Websper & Charity Commission For England & Wales (2015)

Judgment Date: 30 Jul 15

Summary The First-tier Tribunal had erred when amending a Charity Commission scheme in respect of land held on trust so as to preserve the land as an open space, by treating the trusts as establishing the land as having a purpose rendered charitable by reason of the particular qualities of...

AB International (HK) Holdings PLC Ltd & AB (Australia) Pty Ltd v AB Clearing Corp Ltd (2015)

Judgment Date: 29 Jul 15

Summary An application by claimants in arbitral proceedings for urgent interim relief in the form of disclosure of profits made by the defendants in a joint venture would be refused because the claimants had not been pursuing their claim for trading profits in the arbitration but by way of separate...

Hampton Capital Ltd v Elite Performance Cars (2015)

Judgment Date: 09 Jul 15

Summary A company in administration recovered sums paid to third parties by its driving force, who appeared to have been a con-man. Its administrators' applications for orders under the Insolvency Act 1986 s.238 in respect of those sums, made on the basis that the payments were transactions at an undervalue, failed...

Sandford Farm Properties Ltd v Wharf Land Investments Ltd & Douglas Maggs

Judgment Date: 26 Jun 15

Summary An order which permitted a liquidator to disclose the product of a private examination of a director under the Insolvency Act 1986 s.236 to the assignee of claims vesting in an insolvent company was varied to permit a second assignee to have disclosure. There was no evidence of any breach...