Summary Daughter-in-law had an equity in her deceased mother-in-law's flat under the doctrine of proprietary estoppel because she and her husband had funded a right to buy purchase on the understanding that they would be left the flat on the death of the surviving parent. Facts The claimant ('P') claimed...

Summary Company in administration; leave to enforce security Facts Held The mortgagee was given leave to enforce its security under S11(3) of the Insolvency Act 1986, albeit that the security had been granted over the only asset of the company in administration and therefore made the continuation of the administration pointless. ...

Summary Promise of payment by employer to pay subcontractor;Whether a guarantee within meaning of s4 Statute of Frauds;Whether employer estopped from relying on requirement of writing.

Summary A "flip-flop" scheme for reducing capital gains tax carried out by different sellers of shares in the same company fell foul of s.77 Taxation of Chargeable Gains Act 1992. Facts Five appeals by Inspectors of Taxes from a decision of the Special Commissioners dated 23 May 2002 allowing appeals by the respondent...

Summary The right to seek disclosure of trust documents was an aspect of the court's inherent jurisdiction to supervise and if necessary to intervene in the administration of trusts and did not depend on the right or claim of a beneficiary to a proprietary interest in the trust property. Facts...

Summary Claim by the Inland Revenue seeking to recover from Nash tax debts incurred by Alpine (Specialist Services) Ltd ('company 2'), which went into liquidation in December 1997. Facts The Revenue contended that by s.216 and s.217 Insolvency Act 1986 Nash was jointly and severally liable for those debts. John Nash (Specialist...

Summary Construction of lease; Rectification; Summary Judgment

Summary A director of a company who was guilty of dishonesty in relation to the practice of "grossing up" within the insurance business would be disqualified for nine years. Facts Application by the Secretary of State for Trade and Industry under s.8 Company Directors Disqualification Act 1986 seeking a discretionary disqualification...

Summary Where there was no correlation between use, by the claimant and defendant, of water raised from a bore hole on the defendant's land and maintenance costs, a declaration that the cost of supplying water be borne rateably by the users could not be justified. Facts In the first of...