England and Wales Case Law

Hector Lester v The Commissioners for HMRC

The tribunal found that a valid enquiry notice was given by HMRC's letter of 22 January 2021 to Grant Thornton, who were authorised agents for Mr Lester, and a closure notice was subsequently issued. Mr Lester validly made carry back claims for losses under s 72 ITA within the extended time limit provided by s 43(2) and s 43C(2) TMA, and any necessary amendment to prior carry forward claims was impliedly effected by the claims letter. The tribunal had jurisdiction to hear the appeal and the claims were validly made.

Source excerpt

• Income tax
• Loss relief
• Time limits
• Carry back claims
• Carry forward claims
• Agency authority

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Berge Bulk Shipping PTE Ltd v Taumata Plantations Limited & Ors

The exporters are not liable as undisclosed principals under the LOIs because Shipping acted as principal, not agent, and there was no objective consent or actual authority for Shipping to bind the exporters. The required authorisation procedure was not followed, and ostensible authority cannot create undisclosed principal liability. Therefore, the English court has no jurisdiction over the claims against the exporters.

Source excerpt

• Undisclosed principal
• Letters of indemnity
• Jurisdiction clauses
• Agency authority

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Berge Bulk Shipping PTE Ltd v Taumata Plantations Ltd & Ors

Berge Bulk Shipping PTE Ltd v Taumata Plantations Ltd & Ors [2025] EWCA Civ 876 (10 July 2025)

Court of Appeal held the respondents were not shown to be undisclosed principals on LOIs, so the English court lacked jurisdiction under the contract clause.

• Jurisdiction under contract
• Undisclosed principal liability
• Agency authority
• Letters of indemnity
• Shipping law
• Undisclosed-principal

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Sandstone Legal Ltd v Curzon Claims Ltd (t/a Clockwork Claims)

Sandstone Legal Ltd v Curzon Claims Ltd (t/a Clockwork Claims) [2025] EWHC 363 (Ch) (21 February 2025)

The High Court restrained a threatened winding up petition because Curzon’s debt claim was bona fide disputed on substantial grounds, though a later hearing was needed on injunctive relief.

• Winding up petitions
• Injunctive relief
• Disputed debt
• Agency authority
• Contractual interpretation
• Winding-up-petitions

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Sandstone Legal Limited v Curzon Claims Limited t/a Clockwork Claims

The High Court restrained a winding-up petition after finding Sandstone had a substantial, bona fide dispute over Curzon’s claimed debt arising from Plevin claims.

• Agency authority
• Debt dispute
• Injunctive relief
• Winding up petition
• Contractual interpretation
• Insolvency

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Yangtze Navigation (Asia) Co Limited & Anor v TPT Shipping Limited & Ors

The Commercial Court set aside service on the defendants, holding the claimants had not shown a good arguable case that they were bound as undisclosed principals to the LOIs.

• Jurisdiction
• Undisclosed principal
• Letters of indemnity
• Agency authority
• Service out of jurisdiction
• Service-out-of-jurisdiction

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Americas Bulk Transport Ltd (Liberia) v Cosco Bulk Carrier Ltd (China) M.V. Grand Fortune

Americas Bulk Transport Ltd (Liberia) v Cosco Bulk Carrier Ltd (China) M.V. Grand Fortune [2020] EWHC 147 (Comm) (30 January 2020)

The High Court dismissed a s.67 challenge to an arbitral award, holding that Bulkers—not Bulk—was the disponent owner under the charterparty and the tribunal had jurisdiction.

• Jurisdiction of arbitral tribunal
• Identification of contracting parties
• Time charterparty
• Agency authority
• Arbitration-jurisdiction
• Charterparty

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Sotheby's v Mark Weiss Ltd & Ors

Commercial Court judgment on an art-sale authenticity guarantee, agency authority, and contribution between co-defendants, holding Fairlight liable to reimburse Sotheby’s.

• Privity of contract
• Agency authority
• Partnership liability
• Authenticity guarantee in art sales
• Rescission of contract
• Contribution between co-defendants

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Tinkler v Revenue & Customs

Tinkler v Revenue & Customs [2019] EWCA Civ 1392 (31 July 2019)

The Court of Appeal held that BDO had no actual or apparent authority to receive a s.9A enquiry notice, so HMRC’s copy sent to BDO was ineffective.

• Notice of enquiry
• Agency authority
• Estoppel by convention
• Taxes management act 1970 s.9a
• Service of documents
• Tax-enquiry-notice

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CF Asset Finance Ltd v Okonji

CF Asset Finance Ltd v Okonji [2014] EWCA Civ 870 (24 June 2014)

The Court of Appeal held that an offer to hire equipment was revoked before acceptance, so no contract was formed. It also rejected the non est factum defence on the facts.

• Revocation of offer
• Non est factum
• Agency authority
• Negligence in signing documents
• Revocation-of-offer
• Agency-law

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