Summary The court exercised its discretionary powers under the Senior Courts Act 1981 s.35A to award interest on a claimant's damages until the date of judgment. Interest was awarded at a rate of 6% per annum on the judgment debt from the date of judgment as would be applied by a...

Summary The court interpreted a deed which granted an easement allowing a company to run a subsurface pipeline across land in an area which was exploited for the extraction of minerals. It considered the extent of the pipeline owner's rights in circumstances where the landowner served notice that he wanted...

Summary A judge had erred in granting summary judgment to the directors of a company in liquidation in respect of a claim for breach of their fiduciary duty, on the basis that the claim was time-barred. No limitation period applied to the claim by reason of the Limitation Act 1980 s.21(1)...

Summary The First-tier Tribunal declined to stay a taxpayer's appeal against an amendment to his 2007/2008 tax return pending the outcome of an appeal to the Court of Appeal in respect of his 2006/2007 return. Although the transactions in both appeals were structurally the same, the issue, whether the taxpayer was carrying...

Summary The court declined to order the sale of a property owned by debtors where the debtors had an appeal pending against an order that the creditor had a beneficial interest in the property, and would be able to repay the debt if they won their appeal. Facts A creditor...

Summary The claimants were entitled to maintain a tracing claim in relation to a property which had been purchased by a company using damages held on trust for the claimants. Their claim was not statute barred because a relevant fact which they alleged had been concealed could not with reasonable...

Summary Accelerated payment notices and partner payment notices had been validly issued by the Revenue pursuant to the Finance Act 2014 in respect of partnerships which were notifiable under the applicable disclosure of tax avoidance schemes (DOTAS) provisions, having regard to the transitional provisions in the Tax Avoidance Schemes (Prescribed Descriptions...

Summary It was not unarguable, nor was there no reasonable prospect of success in establishing, that there had been a breach of fiduciary duty and knowing receipt of profits arising out of that breach by a group of defendants with inter-related corporate vehicles in relation to a farm property development....