Summary Where a limited liability partnership had engaged in a scheme under the Income and Corporation Taxes Act 1988 s.730 to generate losses which could be offset against its tax affairs elsewhere, HMRC were entitled to reduce those losses to nil because the transaction was an artificial arrangement and not part...

Summary A documented format for a televised game show could arguably qualify for copyright protection as a dramatic work, but it would need to have identified features distinguishing it from similar types of show, and the features would need to be connected in a coherent framework which could be repeatedly...

Summary The English courts had jurisdiction to hear a claim brought by an English company against its Turkish parent company. The proceedings were principally concerned with the validity of decisions of an organ of the English company, and therefore fell within Regulation 1215/2012 art.24(2). Facts A Turkish parent company and its...

Summary A judge had been right to grant rescission of derivative contracts between a bank and its customer on the grounds of bribery and conflict of interests. He had erred in holding the bank responsible for the bribe, because the third party making it had not, on the facts, been...

Summary Claims against seven defendants alleging breaches of management warranties given in a share purchase agreement were dismissed. The claimant had failed to serve the notice of claim on one of the defendants by the final date for service, so, under the terms of the agreement, none of the claims...

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,...