Summary On giving a damage notice under the Coal Mining Subsidence Act 1991 s.3, the purpose of the requirement to give particulars in accordance with the Coal Mining Subsidence (Notices and Claims) Regulations 1991 Sch.1 was both to show that the notice was served by the owner or some other person liable...

Summary Revenue and Customs had been right to disallow claims made by a company for loan relationship debits and fee payments, the loans having been entered into for an "unallowable purpose" within the meaning of the Finance Act 1996 Sch.9 para.13. In ascertaining a company's purposes in the context of Sch.9...

Summary A decision to deny a company's input tax claim in respect of its purchase of mobile phones in relation to two deals was correct where the deals were shown to be connected to VAT fraud and where that company had the means to know that the only reasonable explanation...

Summary Claims for a negative declaration and mandatory injunction, arising from the alleged infringement of an ancient right to light for property overlooking a site on which development was proposed following the completion of the Crossrail project, had no prospect of success. The action was premature and served no useful...

Summary The court interpreted a names and arms clause in a will which required an heir, within one year of becoming entitled, to apply for and endeavour to obtain the Royal Licence or take such other steps to authorise the use and bearing of the name and arms concerned. It...

Summary A split trial had not been appropriate where a trial on one of two claims, in relation to the authenticity of a painting sold at auction, might not dispose of the action, the cost of two trials would be much greater and, if there were two trials, there was...

Summary Although there were advantages in restricting the constructive trust described in Banner Homes Holdings Ltd (formerly Banner Homes Group Plc) v Luff Developments Ltd (No2) (2000) Ch 372 to family home property disputes, the reasoning in that case was firmly based on a common intention constructive trust and it remained binding...

Summary Directors did not have to give their company notice of intention to appoint an administrator when the appointment would have immediate effect. Facts The applicants, being the administrators (L) of a company and its sole director (W), applied for a declaration that W's appointment of L as administrators had...

Summary A presumption against a later will impliedly revoking an earlier will was not rebutted where there was no logical or material inconsistency between the two wills. In the circumstances, an inheritance to beneficiaries under an earlier will was valid as the terms of the wills were otherwise consistent, although...