Summary Where it was unclear whether a judge had actually considered and determined an issue concerning ownership of a partnership asset forming the subject of an option to tax, the matter had to be remitted for a fresh hearing, even though the judge's general findings, which led to an inferred...

Summary Owners of a property had failed to prove that they had a right of way over land adjoining their property either by way of an express grant or by prescription by reason of their long use. Facts The claimants (L) claimed a right of way over an area of...

Summary Receivers of charged residential property were entitled to interim injunctive relief granting unrestricted access to the property and relevant documents in circumstances where their access had been obstructed by a purported lessee, who had possibly acted unlawfully in collecting substantial amounts of rent as a result of granting sub-tenancies....

Summary The starting point of an order for costs was that costs should follow the event. There was no general rule that a finding of dishonest conduct by the successful party would replace the usual starting point. An evaluation of the nature and degree of the misconduct and its effect...

Summary On the correct interpretation of a put option agreement there was no basis upon which the respondent could be entitled to exercise a put option in respect of shares it did not own. Facts The appellant (D) appealed against a decision ([2011] EWHC 2584 (Comm)) refusing to set aside an order...

Summary In deciding which replacement insolvency officeholders to appoint, the court presumed that the applicant professional body had had due regard to the public interest when it made its proposals for replacements and was as well placed as anyone, and better than most, to identify them. The onus was on...

Summary A bank was entitled to recover its substantial costs of complying with a freezing injunction as the funds expended had been justified in order to determine whether the injunction caught assets it held on deposit. Facts The applicant bank (B), not a party to the substantive proceedings, applied for...

Summary Loans made to a company by its subsidiary company were not "artificial" transactions for the purposes of the Income Tax Act (Jamaica) s.16. Facts The appellant Commissioner appealed against an order of the Court of Appeal of Jamaica in relation to income tax assessments he had made against the...

Summary Relief from stamp duty land tax was not available in circumstances where the beneficial interest in the relevant property was owned jointly by a number of persons or bodies, only some of which were charities or Ministers of the Crown. The relevant land transaction for the purposes of stamp...