Summary A petitioner by substitution in an unsuccessful winding-up petition against a company was entitled to an order that its costs of the winding-up petition would be paid as an expense in the subsequent administration of the company, but there was no good or sufficient reason for its costs to...

Summary The Civil Jurisdiction and Judgments Act 1982 s.31 remained subject to the provisions of the State Immunity Act 1978 in respect of the circumstances in which the United Kingdom courts could exercise jurisdiction over states. Facts The appellant republic (R) appealed against a decision ((2009) EWHC 110 (Comm), (2009) QB 579) refusing to set aside...

Summary John Dagnall appeared for Christine Laird (“CSL”) was employed as Chief Executive of Cheltenham Borough Council (“CBC”) from 2002 until August 2005 when her employment terminated as a result of ill-health depression. Subsequently she was sued in misrepresentation with the employer alleging that she had fraudulently, and if not then negligently,...

Summary The domestic court did not have jurisdiction to determine part of a claim made by liquidators against a French company where there was no direct link between the proceedings and the insolvency legislation or the winding-up of the company with which the liquidators were concerned, and therefore the exception...

Summary A social landlord which not only rented out housing which a local authority had transferred to it, but had also performed refurbishment work on the housing on behalf of the local authority could not, for the purposes of corporation tax, deduct the expenditure incurred on that work from its...

Summary The correct interpretation of a notice clause, in an agreement for the grant of underleases of premises, that either party could terminate the parties' obligations by giving three months' notice was that the service of the notice would terminate the obligations with immediate effect. Facts The appellant seller (N)...

Summary A master was entitled to refuse an application by a director, who had allegedly breached his fiduciary duties and dishonestly and knowingly caused excise duty points to occur resulting in a company suffering loss and damage, to join the liquidator of the company and the Revenue and Customs Commissioners...

Summary Applying an holistic approach to the evidence before the court, it was apparent that the claimant held a 25 per cent interest in a property with the estate of his deceased mother holding a 50 per cent interest and the estate of his deceased brother holding a 25 per cent interest. Facts...

Summary The VAT and duties tribunal had not erred in law in upholding a decision to disallow input tax claims on the ground that the transactions to which the claims related were connected with the fraudulent evasion of VAT, of which the taxpayer was, or ought to have been, aware....