Summary The First-tier Tribunal declined to stay a taxpayer's appeal against an amendment to his 2007/2008 tax return pending the outcome of an appeal to the Court of Appeal in respect of his 2006/2007 return. Although the transactions in both appeals were structurally the same, the issue, whether the taxpayer was carrying...

Summary The court declined to order the sale of a property owned by debtors where the debtors had an appeal pending against an order that the creditor had a beneficial interest in the property, and would be able to repay the debt if they won their appeal. Facts A creditor...

Summary The claimants were entitled to maintain a tracing claim in relation to a property which had been purchased by a company using damages held on trust for the claimants. Their claim was not statute barred because a relevant fact which they alleged had been concealed could not with reasonable...

Summary Accelerated payment notices and partner payment notices had been validly issued by the Revenue pursuant to the Finance Act 2014 in respect of partnerships which were notifiable under the applicable disclosure of tax avoidance schemes (DOTAS) provisions, having regard to the transitional provisions in the Tax Avoidance Schemes (Prescribed Descriptions...

Summary It was not unarguable, nor was there no reasonable prospect of success in establishing, that there had been a breach of fiduciary duty and knowing receipt of profits arising out of that breach by a group of defendants with inter-related corporate vehicles in relation to a farm property development....

Summary Borrowers who had not repaid a loan on time and had not properly complied with the terms of an offer of settlement made by the lender were not entitled to possession of two Land Registry "Form DS1s" which would cancel entries on the Land Register relating to charges...

Contested application for freezing order against managing director of firm of solicitors accused of £22m fraud against the Legal Aid Agency (as sole advocate).

Summary The court had jurisdiction under the Senior Courts Act 1981 s.37 to grant a notification injunction restraining defendants in an unlawful means conspiracy claim from disposing or dealing with their assets without prior notification. The injunction was granted as the claimants had demonstrated a good arguable case that there was...

Summary The court had jurisdiction under the Senior Courts Act 1981 s.37 to grant a notification injunction restraining defendants in an unlawful means conspiracy claim from disposing or dealing with their assets without prior notification. The injunction was granted as the claimants had demonstrated a good arguable case that there was...