Summary The standard of proof to be satisfied by Customs before deciding that a trader knew the transactions in which it was participating were connected with the fraudulent evasion of VAT was the civil standard of the balance of probabilities. Facts A trader appealed against a decision that it could...

Summary In order for the Taxation of Chargeable Gains Act 1992 s.171A to apply to allow the notional transfer of an asset within two companies in the same group before the disposal of that asset to a person who was not a member of the group, it was necessary for...

Summary The court examined the meaning of "owner's powers in relation to a registered estate or charge" in the Land Registration Act 2002 s.23 ands.24. Although "owner's powers" in s.24 extended to a power of sale of charged land by an equitable assignee of the charge, the section did not mean...

Summary The court examined the meaning of "owner's powers in relation to a registered estate or charge" in the Land Registration Act 2002 s.23 and s.24. Although "owner's powers" in s.24 extended to a power of sale of charged land by an equitable assignee of the charge, the section did not...

Summary A landlord had been entitled to recover by way of service charges VAT which it had to pay to its managing agent in respect of the salaries of the agent's caretaking staff. Such VAT did not fall within the extra-statutory concession set out in VAT Notice 48 para.3.18. Facts The...

Summary The First-tier Tribunal had erred when amending a Charity Commission scheme in respect of land held on trust so as to preserve the land as an open space, by treating the trusts as establishing the land as having a purpose rendered charitable by reason of the particular qualities of...

Summary An application by claimants in arbitral proceedings for urgent interim relief in the form of disclosure of profits made by the defendants in a joint venture would be refused because the claimants had not been pursuing their claim for trading profits in the arbitration but by way of separate...

Summary A company in administration recovered sums paid to third parties by its driving force, who appeared to have been a con-man. Its administrators' applications for orders under the Insolvency Act 1986 s.238 in respect of those sums, made on the basis that the payments were transactions at an undervalue, failed...