Summary The VAT and duties tribunal had not erred in law in upholding a decision to disallow input tax claims on the ground that the transactions to which the claims related were connected with the fraudulent evasion of VAT, of which the taxpayer was, or ought to have been, aware....

Summary A contract for the sale of land subject to a new lease was not void for uncertainty, despite the draft lease not having plans attached or a quantified service charge provision. The corrections that were required were clear and the court was able to make them. Facts The claimant ...

Summary This collective enfranchisement appeal concerned a very high value property in Cadogan Square, the purchase price of which was fixed by the Tribunal at around £17million. The appeal dealt largely with valuation issues.

Summary John Dagnall appeared for three companies (C) who had acquired and developed two adjoining areas of registered land in Poole originally bought from the Canford Estate and subject to Restrictive Covenants. The First Defendant (D1) was a company which had bought the adjoining (originally private) road and an adjoining...

Summary A holder of certain loan notes backed by a securitised mortgage portfolio was entitled to pursue a claim in the English courts against the mortgage servicing agent that was domiciled in Portugal, as the claim was subject to an agreement conferring jurisdiction on the English courts and was within...

Summary On the evidence, a judge had been entitled to declare that a company was the beneficial owner of the four issued shares in a second company where it had established that it had been the common intention of all the parties involved that those shares were to be held...

Summary A leasehold valuation tribunal's decision that the development value of a property should be taken into account in assessing its marriage value upon enfranchisement was upheld. Facts The appellant company (F) appealed against the leasehold valuation tribunal's decision that the development value should be taken into account in assessing...

Summary The court ordered disclosure of parts of a settlement agreement necessary for the applicants to conduct their defences at trial, the disclosure did not extend to unlimited inspection of the agreement. Facts The first, second, fourth and fifth applicants (X) applied for specific disclosure and inspection of a settlement...