England and Wales Case Law

June Dorothy Marshall & Anor v Dean Kimberley Marshall & Anor

The defendants made a clear pre-action admission in formal correspondence that the partnership dissolved on Peter's death, which was relied upon by the claimants. The defendants failed to provide a full and frank explanation for withdrawal, acted with undue delay, and maintained their change of position on a without prejudice basis for years. The interests of justice, conduct, and grounds for withdrawal all weigh against permitting withdrawal of the admission.

Source excerpt

• Dissolution of partnership
• Pre-action admissions
• Withdrawal of admissions
• Estoppel
• Cpr 14
• Winding up partnership

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T v T

There was a clear agreement and understanding between the husband and RT that the farmhouse, land, and buildings were not partnership assets. The wife failed to discharge the burden of proof to show otherwise. The mere inclusion of assets in partnership accounts does not make them partnership property. Only those assets reflected in the husband's current and capital account are partnership assets for the purposes of the financial remedy proceedings.

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• Partnership property
• Beneficial interest
• Financial remedies on divorce
• Burden of proof
• Issue estoppel

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Ulrich Rued v Lloyd Dormer & Anor

Final consequentials judgment in a partnership dispute: no further interest was awarded, the earlier liability costs order stood, and the account phase costs were left neutral.

• Dissolution of partnership
• Breach of trust
• Account of partnership
• Costs orders
• Interest on partnership loans
• Realisation of partnership assets

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Rued v Dormer & Anor

Rued v Dormer & Anor [2026] EWHC 1074 (Ch) (08 May 2026)

The court refused further interest, left the liability-phase costs order unchanged, made no order as to account-phase costs, and set a sale mechanism for partnership assets.

• Dissolution of partnership
• Partnership accounts
• Interest on partnership loans
• Costs orders
• Mechanics of sale of partnership assets
• Breach of trust

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Jaswinder Singh Bahia v Inderdeep Singh Sidhu & Anor

The court determined that Inquiry 6 should include both rental income and expenses, Inquiry 7 should address ATM commission as part of partnership profits, and Inquiry 16 regarding Greatway Partnership accounts for 2007-2013 should be adjourned for resolution at a later hearing.

Source excerpt

• Scope of inquiry
• Partnership accounts
• Interpretation of court orders

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Umer Sufwan Pervaz & Anor v Mehboob Ahmed Pervaz & Ors

The partnership was dissolved on 7 July 2016. Turley Cote Farm and Brookwoods were partnership assets. Mumtaz was a nominee partner and ceased to be a partner in 2014 by express or implied agreement. Ahmed ceased to be a partner in 2010. Partnership accounts were not settled and are to be reopened for serious error. Khalid misappropriated or failed to account for substantial partnership assets and income, including bad debts, contract kill income, personal expenditures, and proceeds from asset sales. Specific sums are to be debited from relevant capital accounts. Buy-out of Claimants' interes…

Source excerpt

• Dissolution of partnership
• Partnership assets and liabilities
• Settled accounts
• Nominee partners
• Disclosure obligations
• Bad debts

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Bourlakova & Ors v Bourlakov & Ors

Bourlakova & Ors v Bourlakov & Ors [2026] EWHC 926 (Ch) (24 April 2026)

The High Court refused defendants’ bid to expand disclosure and further information orders, holding the proposed exercise was premature, disproportionate, and too close to an account.

• Disclosure and case management
• Partnership accounting
• Nominee and custodianship claims
• Unjust enrichment
• Specific performance
• Tracing and account

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COMFG Holdings Ltd v Welsh Revenue Authority / Awdurdod Cyllid Cymru

The property was held and sold by the trustees of the SSAS as trustees under the trust deed and rules, not as partners; there was no evidence of partnership or partnership property; Schedule 7 was not engaged; the appeal had no realistic prospect of success and was struck out.

Source excerpt

• Land transaction tax
• Small self administered schemes (ssas)
• Partnership status
• Trustee powers
• Schedule 7 application

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Bahia v Sidhu & Anor

Bahia v Sidhu & Anor [2022] EWHC 216 (Ch) (02 February 2026)

The court held that Inquiry 6 should include both rental income and expenses as the evidence is available and both parties have addressed expenses in submissions and documents. Inquiry 7 includes ATM commission as it is part of profits to be accounted for, and evidence is before the court. Inquiry 16 regarding Greatway Partnership accounts for 2007-2013 is adjourned to be dealt with at the same time as Inquiry 1, as the accounts are disputed and require certainty.

Source excerpt

• Scope of partnership account inquiries
• Interpretation of court orders
• Adjournment of issues
• Accounting for partnership assets and profits

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Pervaz & Anor v Pervaz & Ors

Pervaz & Anor v Pervaz & Ors [2025] EWHC 3405 (Ch) (29 December 2025)

Family partnership dispute over dissolution, nominee partners, accounts, and alleged diversion of funds in the Medina Meat & Poultry business.

• Partnership dissolution
• Accounts and inquiries
• Nominee partners
• Partnership assets
• Profit sharing
• Trusts

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