Summary Where there was a conflict between dimensions in figures on a plan by which a property transferred was described and dimensions arrived at by scaling off the plan, the conflict was to be resolved by reference to such inferences as might be drawn from topographical features that existed when...

Summary A redetermination of the length of a qualifying period for the purposes of retirement relief under the Taxation of Chargeable Gains Act 1992 Sch.6 para.14 required that all the relevant conditions referable to a period in order that it might count as a "qualifying period", including the "personal company" test,...

Summary Where it had been established that a director of a company had failed to discharge his duties by ensuring that the company collected and retained sufficient of the proceeds of its sales to discharge its VAT liabilities, and that certain others had knowingly assisted the director's breach of duties,...

Summary The secretary of state had not established that it was expedient in the public interest that two companies whose business involved the offering to clients of opportunities to invest in property should be wound up. Facts The secretary of state presented petitions against the respondent companies (P and T)...

Summary A property freezing order obtained by the Assets Recovery Agency was not discharged despite it having been obtained by non-disclosure and innocent misrepresentation at a without notice hearing, because the agency's misjudgement had not been serious and a broad, merits-based evaluation of all the circumstances found no abuse of...

Summary A district judge's conclusion that there was not enough evidence to establish a connection between a debtor and the instant jurisdiction was one that he was entitled to reach on the evidence before him. Facts Held A debtor's centre of main interests had to be determined at the time...

Summary When deciding whether a property, or at least a substantial part, satisfied the definition of a "house" for the purpose of the Leasehold Reform Act 1967 s.2(1) the question that had to be decided was whether the premises, viewed at the moment notice was given, were designed or adapted for...

Summary A judge had erred in the exercise of his discretion by making no award of costs on the basis that neither party had been more successful than the other when it had been clear that the appellant had succeeded in the action. Facts The appellant (L) appealed against a...