Summary Repayment of input tax was rightly refused on the ground that the taxpayers knew that their dealings in mobile phones were connected with a VAT fraud elsewhere in the chain of supply. Facts The appellant companies (C and O) appealed against a decision ((2007) BVC 2544) refusing repayment of input tax...

Summary In an action brought by the liquidators of a company against a director pursuant to the Insolvency Act 1986 s.212, it was sufficiently clear from the points of claim that what was being alleged was that losses were suffered by the company during a period when it traded using money...

Summary The court acceded to a request to grant declarations of right, in terms agreed by the parties, that two transfers of shares in a company were, and always had been, void on the basis that the transferor lacked the necessary mental capacity to make them. Facts The first and...

Summary The grant of a without notice freezing injunction on the basis of a real risk of asset dissipation had been correctly granted and allegations of material non-disclosure were manifestly unsustainable. Facts The third and fourth defendants (X and Y) applied to set aside a freezing order imposed against them...

Summary A building scheme existed in respect of certain properties so that each property owner could object to a proposed discharge or modification of restrictive covenants in respect of one of the properties. Facts The tribunal was required to determine as a preliminary issue whether the fourth and fifth objectors ...

Summary The future right to an enhanced state pension did not constitute a "possession", within the meaning of that term under the European Convention on Human Rights 1950 Protocol 1 art.1, until retirement, at which point national law could determine what that entitlement was. On that basis the future right to an...

Summary Although the Court of Appeal's discretion to receive fresh evidence applied to the acceptance of an undertaking, it declined an undertaking offered by a party challenging jurisdiction to submit to the jurisdiction of a foreign court. To accept the undertaking would produce a different situation to that considered at...

Summary A company and one of its directors had breached fiduciary duties owed to a company for whom it found properties to acquire and develop as licensed premises. Two other directors had dishonestly assisted in the breach in respect of certain transactions. Facts The claimant (J) brought two actions against...