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Cases Matthew Smith

In the Matter of Rayford Homes Ltd v Bank of Scotland Plc & Barclays Wealth Trustees Ltd (2011)

Judgment Date: 23 Jul 2011

On the proper construction of an intercreditor agreement to which a bank and a trustee were parties, together with the company they funded, the bank's priority as a secured creditor of the company was limited, but not to the figure of £27.5 million as contended by the trustee.

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Helena Partnerships Ltd (Formerly Helena Housing Ltd) v Revenue & Customs Commissioners (2011)

Judgment Date: 06 Apr 2011

The tribunal found that a registered social landlord had not been established for purposes that were exclusively charitable and was therefore not entitled to extend the charitable exemption from corporation tax under the Income and Corporation Taxes Act 1988 s.505 and s.506 to tax years pre-dating its registration as a charity.

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Ronald Michael Harris v Revenue & Customs Commissioners (TC00667) (2010)

Judgment Date: 18 Aug 2010

The word "receives" in the Finance Act 1990 s.25(2)(e) was a neutral term and did not import any requirement that the benefit had to be provided to or accepted by the donor by, or from, another person. It looked solely to the position of the donor and asked whether any benefit had been received by him, without reference to the source of that benefit.

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Catholic Care v Charity Commission For England & Wales & Equality & Human Rights Commission (2010)

Judgment Date: 17 Mar 2010

The exception from the prohibition of differential treatment on the grounds of sexual orientation under the Equality Act (Sexual Orientation) Regulations 2007 reg.18 applied potentially to all types of benefit provided by a charity to persons of a particular sexual orientation in pursuance of a charitable instrument, whether or not those persons were the supposed ultimate beneficial class of that charity.

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Helena Housing Ltd v Revenue & Customs Commissioners (TC00384) (2010)

Judgment Date: 01 Feb 2010

A social landlord which not only rented out housing which a local authority had transferred to it, but had also performed refurbishment work on the housing on behalf of the local authority could not, for the purposes of corporation tax, deduct the expenditure incurred on that work from its rental income as it was not incurred in its rental business but in its business of providing services to the local authority.

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Gate of India (Tynemouth Ltd) v Abdul Malik & Ors (2008)

Judgment Date: 27 Feb 2008

A company director had failed to comply with an agreement made with the other director and his actions were both contrary to that agreement and contrary to good faith and were thereby unfairly prejudicial to the interests of a shareholder.

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Dubey & Thompson (Administrators Of Farepak Foods & Gifts Ltd) v Revenue & Customs (2006)

Judgment Date: 18 Dec 2006

The administrators of an insolvent company had not made out a sufficient case for the distribution to the company's former customers of certain funds held by them. A deed of trust executed by the administrators was treated as rectified to cover the relevant bank account and moneys it was intended to cover; however, the deed apparently gave a preference to those customers who had already paid sums to the company through its agents, which was an obstacle at the practical level to any sums being paid out under the deed.

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Customs & Excise Commissioners v The Arena Corporation Ltd (2004)

Judgment Date: 25 Mar 2004

A company was rightly ordered to be wound up on the basis of a debt due to Customs for liability to excise duty under the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001 reg.7(2).

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HMCE v Jack Baars Wholesale (2004)

Judgment Date: 16 Jan 2004

Where a petition debt was bona fide disputed upon substantial grounds applications to make bankruptcy and winding up orders should be adjourned for a hearing before a tribunal.

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