Summary Tax accountants were negligent in failing to advise a client who was resident, but not ordinarily resident, in the UK for tax purposes of the obvious tax mitigation solution of having his employment earnings paid into a Channel Island bank account. Facts Claim for professional negligence arising out of...

Summary A finding in previous proceedings that the defendant had obtained a loan by fraudulent misrepresentation by him and his solicitor did not prevent him from suing his solicitor for negligence and the judge had been wrong to strike out his claim against his solicitor's partners on grounds of issue...

Summary On a true construction of a lease, the "open market value" of assets of a business was the value of the assets as at the date of expiry of the lease. Facts Determination of an issue of construction of a lease of 29 June 1993 between the defendant landlord ('L') and...

Summary Construction of will; doctrine of conditional wills

Summary A claim to trace money into a valuable motor yacht and a bank account failed where the interest was dependant on there being a fiduciary relationship sufficient to invoke equity's tracing ability and there was no justification for the suggested consolidation of a current account with a deposit account...

Summary A set-off of unliquidated damages for a previous lessor's breach of a repairing covenant was available to the lessee against a claim for rent arrears which had been assigned by the previous lessor to the claimant lessor. Facts Appeal under CPR 52.14 raising the point of principle as to whether...

Summary An application seeking an injunction that the respondents be restrained from chairing a meeting convened to consider a resolution for their removal from the board was dismissed, since it was not shown that it was impracticable to hold the meeting without the order sought. Facts Application by the claimant ...

Summary The registration of shares in the name of a deceased shareholder's executors had not been a transfer that enabled existing shareholders to invoke a right of pre-emption contained in a specifically adopted provision in a company's articles of association. Facts Determination of various issues in relation to the effect...

Summary The registration of shares in the name of a deceased shareholder's executors had not been a transfer that enabled existing shareholders to invoke a right of pre-emption contained in a specifically adopted provision in a company's articles of association. Facts Determination of various issues in relation to the effect...