Summary An assessment by the Revenue to VAT was not valid where it sought to impose an output tax charge in respect of certain supplies that did not, in the circumstances, take place in the prescribed accounting period and no tax point arose for the purpose of the Value Added...

Summary Transactions between a company and a shadow director were voidable unless the requisite formalities had been observed. Where a person became a shadow director by virtue of the fact that the board of directors became accustomed to acting on his instructions, transactions entered into between the parties before that...

Summary A receiving party's three-year delay in bringing detailed costs assessment proceedings had not constituted a breach of the paying parties right to a hearing within a reasonable time pursuant to the European Convention on Human Rights 1950 Art.6, nor had the delay been abusive so as to merit a sanction...

Summary Fraud - allegations of fraud - summary judgment

Summary Where, on a true interpretation of a deed imposing height restrictions on buildings, there was no uniform horizontal restriction, but an angled building line allowing increases in height according to the distance behind the facade, a developer was not in breach of the deed by making his new building...

Summary The process of distraint against goods for unpaid tax under the Taxes Management Act 1970 s.61 was not a form of execution within the Insolvency Act 1986 s.183 which prevented the creditor from retaining the benefit of execution, unless the execution had been completed before the commencement of the winding up....

Summary The trial judge, on the evidence before him, was entitled to conclude that the local authority, the owner of a racecourse, held out the chief executive of a racecourse management company as having authority to enter into an agreement with the claimant company on the local authority's behalf in...

Summary On the unusual facts of the case, the transfer of a business previously owned and run by a partnership to a limited company did not operate to dissolve the partnership as one of the partners had not been involved in the decision to transfer and had not been allocated...