Summary The court could not apply a formulaic test to decide whether a scheme was a lottery or a series of lotteries, or whether it amounted to fixed odds betting. Common sense should be applied to ask if, overall, a given scheme more closely resembled the classic description of betting...

Summary Where a fiduciary had made a profit from inducing the respondents, by his fraudulent representations, to enter into a joint venture to acquire a hotel, the appropriate remedy was that the fiduciary should disgorge all the profits, whether of a revenue or capital nature, subject to any allowances permitted...

Summary Wages, payments in lieu of notice and protective award payments for the period of the adoption of a contract, by virtue of the Insolvency Act 1986 Sch.B1 para.99(5)(b), were wages and salary for the purpose of para.99 of the Act and were payable in priority. Facts The applicant...

Summary An assessment by the Revenue to VAT was not valid where it sought to impose an output tax charge in respect of certain supplies that did not, in the circumstances, take place in the prescribed accounting period and no tax point arose for the purpose of the Value Added...

Summary Transactions between a company and a shadow director were voidable unless the requisite formalities had been observed. Where a person became a shadow director by virtue of the fact that the board of directors became accustomed to acting on his instructions, transactions entered into between the parties before that...

Summary A receiving party's three-year delay in bringing detailed costs assessment proceedings had not constituted a breach of the paying parties right to a hearing within a reasonable time pursuant to the European Convention on Human Rights 1950 Art.6, nor had the delay been abusive so as to merit a sanction...

Summary Fraud - allegations of fraud - summary judgment

Summary Where, on a true interpretation of a deed imposing height restrictions on buildings, there was no uniform horizontal restriction, but an angled building line allowing increases in height according to the distance behind the facade, a developer was not in breach of the deed by making his new building...

Summary 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....