Summary An order for limited cross-examination as to assets disclosed following the making of a worldwide freezing order was warranted where there were significant and serious issues that justified further explanation, in circumstances where the defendants had not provided consistently accurate information, and one of whom had left the jurisdiction....

Summary The word "receives" in the Finance Act 1990 s.25(2)(e) was a neutral term and did not import any requirement that the benefit had to be provided to or accepted by the donor by, or from, another person. It looked solely to the position of the donor and asked whether...

Summary The Copyright Tribunal had erred, in determining the terms on which a broadcaster should be licensed to use a licensing body's music video repertoire in the operation of its television music channels, in reaching a decision on royalties without considering a relevant comparable licence. That was contrary to the...

Summary The date of the hearing at which the necessary intention under the Landlord and Tenant Act 1954 s.30(1)(f) to redevelop the relevant property in order to oppose the renewal of a business tenancy had to be shown to exist was always the date of the substantive trial of the...

Summary The statutory trust imposed by Chapter 7 of the Client Assets Sourcebook made under the Financial Services and Markets Act 2000 s.139 applied to client money on receipt by an investment firm and not only when the money was placed in a segregated account. When client money was pooled following failure...

Summary Gloucester Foods Ltd (the company) went into creditors' voluntary liquidation on 7 October 2005. Facts M was appointed liquidator. In the statement of affairs delivered to the Registrar of Companies HMRC was shown as a creditor in the sum of £351,442. On 20 September 2006 M wrote to HMRC saying that the company had...

Summary Where issues raised common questions of fact in two sets of related proceedings in the Commercial Court and the Chancery Division, it was appropriate to try those issues once in the Commercial Court proceedings. That would achieve a significant saving of costs and court time and would remove the...

Summary Under the terms of a Tomlin order which provided that one of three defendants was only to pay the claimant's costs which related exclusively to the action against it, and not those incurred by the claimant in respect of the dispute with the other two defendants, that defendant was...

Summary A landlord who had successfully brought a dilapidation claim against its tenant and sub-tenant was entitled to recover 90 per cent of its costs against the tenant and all of its costs against the sub-tenant, as its approach to bringing the claim had been reasonable. Facts The court was required...