Summary A court order requiring the destruction of hard-copy and electronic confidential documents held by relevant persons in a confidentiality club was amended to allow compliance with regulatory obligations to retain certain information. An undertaking given by each relevant person was sufficient to protect the information held on their personal...

Summary Sums paid by a business to acquire the rights to receive future income from the distribution of films constituted expenditure of a capital nature under the Income Tax (Trading and Other Income) Act 2005 s.33 and were not deductible in computing taxable profits. Section 33 did not need to be interpreted...

Summary The Supreme Court held by majority that creditors who suffered loss because of currency fluctuations between the administration date, when their debts were converted into sterling, and the payment date, were not entitled to claim the loss as a non-provable debt. Facts In joined appeals by administrators the court...

Summary Where a company director had breached his fiduciary duty by diverting funds and business opportunities to a second company in which he had a concealed beneficial interest, the starting point should be that the second company account for all of its profits during the relevant period. Facts The appellant ...

Trial of undue influence / constructive trust claim (closing submissions, as sole advocate).

Summary The court refused to strike out an action in which the owners of a plot of land had sought a declaration, pursuant to the Law of Property Act 1925 s.84(2), that the land was no longer affected by a restrictive covenant. A decision by the Lands Tribunal refusing an earlier...

Summary A trial judge had not erred in refusing two applications to adjourn a trial on the ground of the ill-health of one of the defendants. Although the judge had failed properly to deal with the first application, the defendants had not suffered any injustice as a result, and they...

Summary Where a company's articles of association provided for members to have particular voting rights in general meetings, and the articles had been drafted before the Companies Act 2006 allowed for majority voting on written resolutions, the articles could not be construed so as to apply the particular voting rights to...

Summary In relation to a missing trader intra-community fraud appeal, although a First-tier Tribunal had erred by committing several procedural irregularities in its decision to uphold HMRC's refusal to allow the deduction of input tax because the appellants knew that the transactions concerned were connected with the fraudulent evasion of...