Summary A taxpayer was not entitled to income tax loss relief on the disposal of his company's loan stock to a family trust as a "relevant discounted security" within the meaning of the Finance Act 1996 Sch.13. A sum to be paid in addition to the principal amount on redemption of...

Summary There had been no errors of law or unsustainable findings in a judge's ruling in favour of the claimants in their claim for breach of contract. Facts The appellants (E, M and T) appealed against a judge's finding ((2012) EWHC 3464 (Ch)) in favour of the respondents (S and D) in...

Summary A potential co-venturer in a nightclub project had not established his entitlement to a share in the venture by means of an interest arising from his non-financial contribution where there was no evidence of any concluded agreement between himself and the purchasers of the lease, and consequently no evidence...

Summary CPR r.81.4 had extra-territorial effect. A committal application could be made in respect of a foreign company director and served on him outside the jurisdiction, when it was alleged that he was responsible for the contempt of a company that was subject to the jurisdiction of the English court....

Summary The sole director and shareholder of a company in liquidation had breached his fiduciary duties to the company by misapplying its money and had breached the Companies Act 2006 s.175 by putting himself in a position where he had an interest that conflicted with its general interests. Facts The claimant ...

Summary A judge had been entitled to order the trial of an issue as to whether a Russian businessman was the beneficial owner of shares in a company for the purposes of freezing and receivership orders made against him. Facts The court had to determine whether a judge was wrong...

The Registrar of Companies was required to remove from the register a statement of proposals made under the Insolvency Act 1986 Sch.B1 para.49 and to replace them with amended proposals submitted by the company's administrators. Some of the material in the original proposals fell within the ambit of the Insolvency...

Summary The court set out how the service charge payable for the last accounting period of a commercial lease should be calculated. Facts The claimant tenant (F), which had been party to a commercial lease in respect of which the defendant (L) was the landlord, sought a determination of the...