Summary On the proper construction of a commercial agreement, a strip of land that had to be retransferred back to its original owners was subject to restrictive covenants which applied to the rest of the owners' retained land. The parties' intention had been for the owners' retained land to be...

Summary On the proper construction of a commercial agreement, a strip of land that had to be retransferred back to its original owners was subject to restrictive covenants which applied to the rest of the owners' retained land. The parties' intention had been for the owners' retained land to be...

Summary Reference to "the mother church" in a charity's trust deed giving control of a church building was to the Addis Ababa synod of the Ethiopian Orthodox Tewahedo Church. Although a rival Seattle synod had claimed subsequent revisions to the church's byelaws had led to their appointment as trustees instead,...

Summary Fees charged for work completed by a firm of solicitors prior to the termination by its client of the agreement between them were properly payable pursuant to the firm's terms of business. The firm was entitled to retain all the client's papers and documents it held until monies owed...

Summary It was appropriate to exercise jurisdiction under CPR r.3.1(7) to revoke part of an order imposing a stay of execution of a remedy. Maintaining the stay would be otiose in circumstances where the original reason for its grant, namely to avoid stifling an appeal, was no longer relevant. Facts...

Summary Permission was granted to bring contempt proceedings following the court's decision in a probate action that a will had been forged, which gave rise to a prima facie case of a conspiracy by the respondents to make false statements to mislead the court. Facts The applicant applied for permission...

Summary Permission was granted to bring contempt proceedings following the court's decision in a probate action that a will had been forged, which gave rise to a prima facie case of a conspiracy by the respondents to make false statements to mislead the court. Facts The applicant applied for permission...

Summary In a lead case, the tribunal examined the basis and principles on which the market value of shares admitted to the Alternative Investment Market and gifted as "qualifying investments" to a charity under the Income and Corporation Taxes Act 1988 s.587B should be determined. The purpose of the valuation...

Summary On the proper interpretation and application of the Taxation of Chargeable Gains Act 1992 s.116, s.127 and s.132, the taxpayers' transaction, which involved the conversion of qualifying corporate bonds (QCBs) and non-QCBs into QCBs, which were then redeemed for cash, did not have the effect of allowing frozen gains on...