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England and Wales decisions
Decisions matching the current search
Upper Tribunal tax appeal on imported losses and loan relationship debits. It held section 327 can apply to expenses, but allowed relief for unamortised issue costs and discount.
Sycamore Bidco Ltd v Breslin & Anor [2012] EWHC 3443 (Ch) (30 November 2012)
High Court share sale dispute over alleged misrepresentation and warranty breaches concerning GAS turnover, rebates and compensation sums. The claim failed.
DCC Holdings (UK) Ltd v HM Revenue & Customs [2008] EWHC 2429 (Ch) (17 October 2008)
High Court tax appeal on repo transactions and manufactured interest under the Finance Act 1996. The court allowed DCC's appeal and construed the loan relationship rules.
Invensys Plc & Ors v Automotive Sealing Systems Ltd. [2001] EWHC 501 (Comm) (08 November 2001)
The Commercial Court held that an expert determination on a sale agreement was final and binding, finding no manifest error and granting summary judgment for the vendors.
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