Summary The subjective element of the test for dishonesty in R. v Ghosh (Deb Baran) [1982] Q.B. 1053 did not correctly represent the law and directions based on it should no longer be given. When dishonesty was in question, the fact-finding tribunal had first to ascertain the actual state of the...

Summary The release by the headlessee of a property to the developers of an adjoining site of the right of light appurtenant to the headlease would amount to an encroachment on or against the demised premises in breach of the terms of the headlease. Facts The headlessee of a property...

Summary Where a sale agreement governing the sale of land for residential development restricted the manner in which the developer could dispose of the completed residential units with a view to protecting the seller's right to overage, the subsequent sale of five properties to a registered social housing provider as...

Summary Where a limited liability partnership had engaged in a scheme under the Income and Corporation Taxes Act 1988 s.730 to generate losses which could be offset against its tax affairs elsewhere, HMRC were entitled to reduce those losses to nil because the transaction was an artificial arrangement and not part...

Summary A documented format for a televised game show could arguably qualify for copyright protection as a dramatic work, but it would need to have identified features distinguishing it from similar types of show, and the features would need to be connected in a coherent framework which could be repeatedly...

Summary The English courts had jurisdiction to hear a claim brought by an English company against its Turkish parent company. The proceedings were principally concerned with the validity of decisions of an organ of the English company, and therefore fell within Regulation 1215/2012 art.24(2). Facts A Turkish parent company and its...

Summary A judge had been right to grant rescission of derivative contracts between a bank and its customer on the grounds of bribery and conflict of interests. He had erred in holding the bank responsible for the bribe, because the third party making it had not, on the facts, been...

Summary Claims against seven defendants alleging breaches of management warranties given in a share purchase agreement were dismissed. The claimant had failed to serve the notice of claim on one of the defendants by the final date for service, so, under the terms of the agreement, none of the claims...

Summary The First-tier Tribunal had not made any material error of law when deciding that a taxpayer who participated in a film finance tax avoidance scheme had not been carrying on a trade capable of giving rise to trading losses. The Upper Tribunal had been entitled to view an error...