Summary The Taxation of Chargeable Gains Act 1992 s.116(1)(b) applied where, by a single transaction, both qualifying corporate bonds (which fell outside the charge to capital gains tax (CGT) on redemption) and non-qualifying corporate bonds (which fell within the charge to CGT on redemption) were converted into qualifying corporate bonds....

Summary A claimant was granted permission to apply for summary judgment even though default judgment was available because the defendants could have engaged with the proceedings and a summary judgment was more readily enforceable. However, the application for summary judgment was a judicial notice and it had not been served...

Summary A freezing order which included restraining provisions and disclosure provisions was not severable and amounted to an injunction. Accordingly, a litigant in the British Virgin Islands did not need to seek permission in order to appeal against aspects of the disclosure provisions in a freezing order, as the order...

Summary Arbitrators had breached their duty under the Arbitration Act 1996 s.33 to act fairly and impartially as between the parties by reaching a decision on a core issue without the losing party's main witness being cross-examined on that issue and by basing their decision on a case which had not...

Summary A disclosure letter sent as part of a data package in the course of negotiations for a share purchase could be rectified if it did not give effect to the parties' intended transaction. Facts The first and second defendants (D1 and D2) appealed against an order for the rectification...

Summary The administrators of companies in the Cambridge Analytica group had not breached their duties in connection with the hearing for an administration order, nor had they misconducted themselves during the administration. They would be appointed as the companies' liquidators. Facts The administrators of companies in the Cambridge Analytica group...

Summary Where a bankruptcy order had been made against a barrister, fees due to them pursuant to an honorarium rather than a contract automatically vested in the trustee in bankruptcy. Facts The appellant trustee in bankruptcy appealed against a decision that certain unpaid fees of the first respondent bankrupt were...

Summary The court declined to make a supplementary declaration clarifying its existing declarations in a claim regarding the chairmanship of the Libyan Investment Authority. Facts The court gave a supplementary judgment to its decision ([2019] EWHC 306 (Comm), [2019] 2 WLUK 254) on preliminary issues in a claim regarding the chairmanship of the Libyan Investment...

Summary The claimant, who was pursuing a claim of unlawful means conspiracy against three defendants, had a good arguable case that the first defendant, a Russian businessman, had been resident, and therefore domiciled, in England when the claim form was issued. The English courts therefore had jurisdiction to hear the...