Summary In relation to a missing trader intra-community fraud appeal, although a First-tier Tribunal had erred by committing several procedural irregularities in its decision to uphold HMRC's refusal to allow the deduction of input tax because the appellants knew that the transactions concerned were connected with the fraudulent evasion of...

Summary Under the terms of a lease, a landlord's buy-back option had to be triggered by a formal grant, and a letter containing an offer to sell the residue of the lease to the landlord did not suffice. Facts The court was required to determine whether a buy-back option in...

Summary The court determined the appropriate remedy in a case of unfair prejudice within the meaning of the Companies Act 2006 s.994. It considered the fair value of the petitioners' shares in the company concerned, whether the percentage of shares attributable to them should be increased, and whether any personal liability...

Summary A judge had been entitled, having taken full account of all the guidance to be derived from precedent and reached a decision with the benefit of his own evaluation, to find that a townhouse with past mixed residential and office use and no current use at all, was a...

Summary The court interpreted an indemnity clause in an agreement for the sale and purchase of shares in an insurance broking company. The clause covered loss caused by mis-selling only where such loss followed or arose from a claim or complaint by a customer to the Financial Services Authority or...

Summary The court interpreted an indemnity clause in an agreement for the sale and purchase of shares in an insurance broking company. The clause covered loss caused by mis-selling only where such loss followed or arose from a claim or complaint by a customer to the Financial Services Authority or...

Summary A profit a prendre giving sporting rights over a property could include the right to take game birds which were on the property, notwithstanding that the birds had been bred by humans. A game bird could be wild, and thus properly the subject of a profit, even if it...

Summary A property management company whose only income was from service charges could recover legal costs arising from a tenant's threatened proceedings against it as part of the service charge to be divided between all the tenants, as the terms of the lease were general enough to cover defence of...