Summary Where alcohol removed from a tax warehouse had never left the United Kingdom excise duty was payable by the owner of the goods as the person who had guaranteed payment of the duty. In the circumstances the owner had not caused the occurrence of the excise duty point or...

Summary A security was not a "relevant discounted security" within the meaning of the Finance Act 1996 Sch.13 para.3 because it was a "practical certainty" that the terms upon which it might possibly be redeemed at a deep gain would never occur. Facts The appellant tax payers (X) appealed against amendments...

Summary A claimant had not acted unreasonably when handling its claim for repayment of input tax and it was therefore entitled to interest on the amount of the repayment in accordance with the Value Added Tax Act 1994 s.84(8) and it was appropriate to award interest at the same rate as...

Summary A claim for damages for breach of trust was struck out as the pleaded particulars of claim did not indicate any wilful and individual wrongdoing on the part of the trustees when they granted options to purchase shares that were the subject matter of the trust. Facts The applicant...

Summary Under the Lugano Convention Art.5(1), once there was found to exist a relevant "obligation" having contractual effect on which a party was entitled to rely and for breach of which he was entitled to claim relief in contract, the place of performance of the obligation was the place where...

Summary Where a trader had actual knowledge that he was participating in a transaction which formed part of a chain whose purpose was the fraudulent evasion of tax, or had failed to take all reasonable steps to guard against it, then even when he had no privity of contract with...

Summary An inference of an implied agreement to form a partnership might be legitimate if the parties had not addressed in express terms what the basis of their business should be, but if they had discussed the subject expressly and had not reached agreement because one party declined the other's...

Summary Particulars of claim of a barrister seeking payment of fees and damages against a client were struck out where the particulars were excessively lengthy, contained details that were irrelevant to the cause of action, contained a large number of terms that were simply incomprehensible and contained material that was...