Summary Where the question of sovereign immunity was addressed on an application for an order granting permission to serve out of the jurisdiction on a foreign state, but on the basis of a mistaken legal analysis, the court had a discretion to set aside the order, even where the mistake...

Summary A deed of covenant which gave the claimant a contractual right to receive a share of the proceeds of sale of the defendant's shares in a company did not create a trust over, or a fiduciary duty in relation to, the shares in the claimant's favour. Facts The court...

Summary The tort of abuse of process was of limited application and there was no reasonably arguable basis for extending it beyond the heads of damage that had to exist for invocation of the tort of malicious prosecution. In particular, there was no basis for extending it to applications for...

Summary Under the general law, expenses incurred for the benefit of both the income and capital beneficiaries of a trust had to be charged against capital. It was only those expenses which were incurred exclusively for the benefit of the income beneficiaries that could be charged against income. Fees of...

Summary A company director of a claims management service involved in selling various insurance products to claimants was disqualified under the Company Directors Disqualification Act 1986 s.8 following his misconduct and misrepresentation in selling the products and in the flotation of the company on the stock market. Facts The applicant secretary...

Summary In the circumstances an issue of shares to a director by a company did not qualify for Enterprise Investment Scheme relief because the issue of shares was caught by the value received rules in the Taxation of Chargeable Gains Act 1992 Sch.5B para.13 as a result of the director...

Summary A company was entitled to a declaration that it was the beneficial owner of the four issued shares in a second company where it had established that it had been the intention of all of the parties involved that those shares were to be held on a resulting trust...

Summary A trader could lose the right to claim input tax wherever fraud occurred in a chain of transactions as long as the transaction entered into by the trader was connected with that fraud and he knew or should have known it was connected with it. Facts The appellant taxpayer ...