Horner v Allison & Anor

Horner v Allison & Anor

Miss Allison knowingly made false representations about the scheme's legitimacy and approval, intending Mr. Horner to rely on them, which he did. The scheme was fraudulent, and Miss Allison is liable in deceit. Mr. Ross did not act dishonestly and is not liable. The claim is not statute-barred as the fraud was not discovered until August 2004.

Parties
Claimant: Dennis Karl Horner; First Defendant: Trisha Anastasia Allison; Second Defendant: Adrian Ross
Jurisdiction
England and Wales
Judgment Date
17 December 2012
Procedural Posture
Civil / Judgment
Outcome
Judgment for claimant against first defendant; claim against second defendant dismissed.
Legal Topics
Fraudulent Misrepresentation, Limitation Period, Film Tax Schemes, Trusts and Fiduciary Duty, Damages Calculation
Fraud Trusts Tax Law Fraudulent Misrepresentation Limitation Period Film Tax Schemes Trusts and Fiduciary Duty Damages Calculation

Case Brief

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Parties

Dennis Karl Horner

Claimant

Trisha Anastasia Allison

First Defendant

Adrian Ross

Second Defendant

Procedural Posture

Civil / Judgment

Legal Issues

  1. 1 Whether the defendants made fraudulent misrepresentations to induce the claimant to invest in a film tax scheme
  2. 2 Whether the scheme was fraudulent and whether the claimant relied on misrepresentations
  3. 3 Whether the limitation period barred the claim

Ratio Decidendi

Miss Allison knowingly made false representations about the scheme's legitimacy and approval, intending Mr. Horner to rely on them, which he did. The scheme was fraudulent, and Miss Allison is liable in deceit. Mr. Ross did not act dishonestly and is not liable. The claim is not statute-barred as the fraud was not discovered until August 2004.

Court Disposition

Judgment for claimant against first defendant; claim against second defendant dismissed.

Orders

  • Miss Allison to pay £185,832.25 to Mr. Horner; interest to be determined.
  • Claim against Mr. Ross dismissed.