Summary When assessing the current value of a property for the purposes of a calculation under the Landlord and Tenant Act 1927 s.18(1), a judge was wrong to have taken into account the likelihood that a former tenant would take a new lease. Facts The appellant landlord (L) appealed against the...

Summary ms had shown, on the balance of probabilities, that a company involved in the supply and export of mobile telephones knew, or ought to have known, that it was participating in transactions connected with the fraudulent evasion of VAT. On that basis it was entitled to refuse to refund...

Summary A property seller had obtained the consent required under a restrictive covenant restricting the development of land without the approval of an adjoining landowner, notwithstanding that the consent obtained was qualified. The qualification was narrower than the restrictions imposed by the covenant, showing that the consent had been given...

Summary The duty of administrators under the Insolvency Act 1986 Sch.B1 para.3(1)(b) to perform their functions in the interests of the creditors as a whole did not mean that the obligation had to be performed in an identical way in relation to each creditor, and unequal treatment of creditors...

Summary When considering the issue of jurisdiction of a court of a Member State under the Regulation 44/2001 art.22, it was unnecessary and wrong to construe the words "regardless of domicile" in that provision as having any application to a case where the person to be sued was not domiciled in...

Summary In the circumstances five repurchase or "repo" transactions in gilts under which the taxpayer received more than it had paid did not give rise to an entitlement to relief in respect of a non-trading deficit. On the correct interpretation of the Finance Act 1996 s.84 the deemed interest expense the...

Summary In the circumstances contractual provisions in the terms of issue of certain loan notes and in joint venture and licence agreements were not invalidated by the so-called anti-deprivation rule which operated to prevent a person's property being transferred and taken away from his creditors on bankruptcy. Moreover, if the...

Summary Where a company had appealed against a decision of the VAT and duties tribunal upholding a refusal of payment of input tax claimed by the company, the court, exercising its discretion and weighing up the injustice to the parties, ordered security for costs of the appeal. However, there was...

Summary An application for the committal of the directors of a company for its failure to comply with an undertaking was struck out as an abuse because on the documentary evidence it had no real prospect of success; the undertaking on which it was based was incapable of performance. Facts...