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Cases Michael Gibbon

Ghassemian v Secretary of State for Trade and Industry (2006)

Judgment Date: 29 Jun 2006

In seeking an order that the appellant should be disqualified from acting as a company director, the secretary of state had been entitled to rely on his failure to cooperate with the Financial Services Authority and the Official Receiver.

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Revenue & Customs v Salaried Persons Postal Loans Ltd (2006)

Judgment Date: 07 Apr 2006

In the circumstances, a company that had ceased trading but still received rental income from its former trading premises did not carry on a trade or business for the purposes of the Income and Corporation Taxes Act 1988 s.13(4).

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Neil Fraser v Revenue & Customs Commissioners (SpC530) (2006)

Judgment Date: 30 Mar 2006

A redetermination of the length of a qualifying period for the purposes of retirement relief under the Taxation of Chargeable Gains Act 1992 Sch.6 para.14 required that all the relevant conditions referable to a period in order that it might count as a "qualifying period", including the "personal company" test, had to be satisfied in respect of an extended qualifying period.

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Eileen O’Sullivan v D Philip (HMIT) (2005)

Judgment Date: 06 Oct 2005

The qualifying holding period for taper relief for the purposes of the Taxation of Chargeable Gains Act 1992 s.2A(8) was not the whole period from the date of acquisition but was the period after April 5, 1998 for which the asset had been held at the time of its disposal.

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In the matter of Modern Jet Support Centre Ltd (2005)

Judgment Date: 21 Jul 2005

The process of distraint against goods for unpaid tax under the Taxes Management Act 1970 s.61 was not a form of execution within the Insolvency Act 1986 s.183 which prevented the creditor from retaining the benefit of execution, unless the execution had been completed before the commencement of the winding up.

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Graham West & Ors (HMIT) v Stephen Graham Trennery & Ors (2005)

Judgment Date: 27 Jan 2005

The words "proceeds of...that property" in the Taxation of Chargeable Gains Act 1992 s.77(8) included all proceeds derived from the property, irrespective of the nature of the process used to extract value from the property for transfer to another, whether by sale or mortgage or otherwise.

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McEwan v Martin (HMIT) (2005)

Judgment Date: 20 Jan 2005

Where a sum claimed in respect of roll over relief was clearly wrong it necessarily followed that the accountants concerned had not applied the proper degree of care to the computation of it.

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Barca v Mears (2004)

Judgment Date: 24 Sep 2004

A shift in emphasis in the interpretation of the Insolvency Act 1986 s.335A, s.336 and s.337 might be necessary to achieve compatibility with a bankrupt's rights under the European Convention on Human Rights 1950 in that those sections ought to be regarded as recognising that, in the general run of cases, the creditors' interests would outweigh all other interests, but leaving it open to a court to find that, on a proper consideration of the facts of a particular case, it was one of the exceptional cases in which that proposition was not true.

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Courtney Lodge Management Ltd v Andrew Blake & Ors (2004)

Judgment Date: 01 Jul 2004

While the appellant had been in breach of a tenant's covenant, he had not been afforded enough time to respond and remedy the breach. Four working days to respond to a notice under the Law of Property Act 1925 s.146 had not been a reasonable period.

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Ross Marks v Valerie Jane Sherred (HMIT) (2004)

Judgment Date: 23 Jun 2004

The approach in determining the market value of a taxpayer's shareholding in a company was to determine the price a hypothetical purchaser would pay. A fair figure for the net sustainable pre tax profit of the company was a figure that took into account various factors including the history of growth of the company, and a fair multiplier was to be taken from a directly comparable company.

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Euroafrica Shipping Lines Co Ltd v Zeluga Polska SA (2004)

Judgment Date: 03 Mar 2004

A solicitor who was employed on a general retainer had the necessary authority to do all that was necessary to bring a piece of litigation to a conclusion.

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Graham West & Ors (HMIT) v Stephen Graham Trennery & Ors (2003)

Judgment Date: 18 Dec 2003

In determining whether the settlor had an interest under the chargeable settlement, for the purposes of s.77(2) Taxation of Chargeable Gains Act 1992, it was not necessary or appropriate to look beyond the confines of that settlement.

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Might SA v Redbus Interhouse PLC & Ors (2003)

Judgment Date: 09 Jul 2003

An application seeking an injunction that the respondents be restrained from chairing a meeting convened to consider a resolution for their removal from the board was dismissed, since it was not shown that it was impracticable to hold the meeting without the order sought.

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De La Mare v Chief Land Registrar (2003)

Judgment Date: 01 May 2003

The defendant's appeal from a master's order releasing the claimant from certain sanctions was dismissed as the master had reviewed the factors in CPR 3.9 and reached a decision that he was entitled to reach.

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Graham West & Ors (HMIT) v Stephen Graham Trennery & Ors (2003)

Judgment Date: 01 Apr 2003

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.

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Vadim Schmidt v Rosewood Trust Ltd (2003)

Judgment Date: 27 Mar 2003

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.

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Inland Revevenue Commissioners v Nash (2003)

Judgment Date: 25 Mar 2003

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.

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In The Matter Of Equity & Provident Ltd (2002)

Judgment Date: 19 Feb 2002

lthough the subject company had altered the form of its website so as to make clear the very limited value of the motor warranty it offered, its past conduct was such that it remained appropriate to wind it up on the grounds of public interest.

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Taylor & Sons (Farms) v Secretary of State for the Environment, Transport & the Regions (2001)

Judgment Date: 31 Jul 2001

An appellant needed to state a fall-back position in the event that his appeal failed in whole or in part. It was not reasonable to come to the Court of Appeal and ask for a case be remitted to enable the planning inspector to invite further submissions. An argument that the inspector had erred in law could not be mounted in circumstances were the appellant had been professionally advised and had failed to make relevant submissions.

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R v Secretary of State for the Environment, Transport & The Regions & Ors (2001)

Judgment Date: 23 Feb 2001

An appeal against an enforcement notice could only be brought by a person who had an interest in the land concerned at the time the appeal was brought or by a licensee who occupied the land both when the notice was served and when the appeal was brought.

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