Summary The First-tier Tribunal had not made any material error of law when deciding that a taxpayer who participated in a film finance tax avoidance scheme had not been carrying on a trade capable of giving rise to trading losses. The Upper Tribunal had been entitled to view an error...

Summary When an adjudicator failed to provide a decision in accordance with the time agreed by the parties, his appointment lapsed or expired by effluxion of time. The provision in the Scheme for Construction Contracts (England and Wales) Regulations 1998 Sch.1 Pt I para.9 allowing an adjudicator to resign "at any...

Summary A New York choice of law clause in licence agreements concerning musical copyright could not be construed as also being an exclusive New York jurisdiction clause. The English court had jurisdiction to deal with the matter without expert evidence on New York law where the parties had not identified...

Summary The court refused to grant the claimant probate of an alleged will of his mother, holding that he had forged the will. Facts The claimant asked the court to grant probate of the alleged last will of his mother, and to revoke the grant of probate to the defendant,...

Summary The court refused to grant interim relief to a company which was involved in litigation in the same dispute in both the British Virgin Islands and in Swiss arbitration. In those circumstances it was not appropriate for the court to exercise its powers under the Arbitration Act 1996 s.44 to...

Summary In relation to a property which had been bought in the joint names of the first and second defendants, the first defendant had established the existence of a constructive trust under which she owned an 80% beneficial interest in the property. Facts The first defendant (D1) sought a determination of...

Summary There was no evidence that a bank which had made loans and given overdraft facilities to a farmer had agreed not to enforce legal charges securing his indebtedness unless he had had a reasonable period within which to sell the assets. There was no unfair relationship between the bank...

Summary There was no blanket rule in disciplinary proceedings that the Solicitors Disciplinary Tribunal was bound to exercise its discretion to strike a solicitor off the roll of solicitors because it had found that he had dishonestly misled a court in civil litigation. However, misconduct that involved such behaviour was...

Summary Proposals to settle a number of inter-company claims in the Lehman Brothers group administration were approved where the outcome would be to expedite the distribution to unsecured creditors without any reserve having to be made for future contribution claims. Moreover, the administrator of each company had been able to...