Summary A taxpayer was found, on the balance of probabilities, to have filed an amendment to a tax return on time by delivering it by hand. Facts The appellant taxpayer (R) appealed against an amendment by the respondent commissioners to his self-assessment tax return. R had made a substantial trading...

Summary A developer was not entitled to rely on proprietary estoppel to ensure that parking spaces were transferred to him in accordance with an oral agreement as, although he had relied to his detriment on that agreement, he had failed to satisfy other conditions in that agreement upon which the...

Summary The forum of England and Wales was the forum in which a case could most suitably be tried in the interests of the parties and the ends of justice and it had been appropriate for a judge to grant ex parte permission for a claim form to be served...

Summary A proprietary estoppel arose in favour of a son who had paid for renovations on a property and moved into it in reliance on an agreement that the property would become his, contrary to his father's argument that he had retained ownership under an earlier agreement and that the...

Summary The appellant firm of surveyors and valuers (X) appealed against a decision giving judgment for the respondent mortgage lender (P) on its claim for breach of contract. P had been approached by a borrower for a loan to be secured by a mortgage on a property. X purportedly provided...

Summary The power of the court to make orders for security for costs against "companies" under CPR r.25.13(2)(c) was without distinction and included unlimited companies and those having only an individual member. Facts The appellant companies (J and K) appealed against a decision of the judge ordering them to...

Summary An oral agreement to divide the interest in a property was valid despite the Law of Property Act 1925 s.53 : the agreement had been acted on, giving rise to a constructive trust, which took it outside the section by virtue of s.53(2). Facts The applicant creditor (C) applied for an...

Summary An ex-company director was entitled to damages from a firm of auditors in circumstances where the auditors were shown to have negligently undervalued his shareholding in a company. Facts The claimant (M) claimed damages against the defendant firm of auditors (N) for losses occasioned by its negligent valuation of...

Summary For the purposes of the Taxation of Chargeable Gains Act 1992 Sch.5B para.1(2)(f), "all the shares comprised in the issue" meant all shares of the same class issued by the company on the same day, and not all of the shares issued on that day for which the...