Summary In the circumstances, a company that had ceased trading but still received rental income from its former trading premises did not carry on a trade or business for the purposes of the Income and Corporation Taxes Act 1988 s.13(4). Facts The appellant Revenue appealed against a decision holding that, for...

Summary An investor could not argue that he had been induced into entering a contract to make an investment by a misrepresentation as to the nature of that investment when the true nature of the transaction had been communicated to him in the final terms and conditions of the contract,...

Summary Fraud - allegations of forgery - summary judgment granted in absence of respondent party - application to set aside summary judgment - approach to be followed.

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...