England and Wales Case Law

Alan and Diane McFarland (A Partnership) v The Commissioners for HMRC

The Partnership’s supplies to FFL constituted a single, indivisible composite supply of animal rearing and management, taxable at the standard rate. No exempt supply of land or zero-rated supply of animal feeding stuffs arose. No legitimate expectation or estoppel by convention was established as there was no clear, unambiguous representation or shared assumption by HMRC.

Source excerpt

• Vat classification
• Legitimate expectation
• Estoppel by convention
• Composite supply
• Animal husbandry
• Exempt supply of land

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Finco International AG v Integra Petrochemicals Europe AG

FinCo was not entitled to terminate the contract because the delivery dates under CIF terms were indicative only, Integra complied with its obligations by nominating the Aramon and arranging discharge, and FinCo did not validly reject the vessel nomination within the contractual timeframe. No breach or failure of consideration occurred.

Source excerpt

• Interpretation of cif and des terms
• Vessel nomination under bp gtcs
• Repudiatory breach
• Estoppel by convention
• Restitution for failure of consideration

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Abraaj Investment Management Ltd & Ors v KES Power Ltd & Ors (No. 2)

Abraaj Investment Management Ltd & Ors v KES Power Ltd & Ors (No. 2) [2026] EWHC 441 (Comm) (27 February 2026)

The court considered consequential issues after trial, including estoppel by convention, relief against KESP, interest, costs, and stay pending appeal.

• Estoppel by convention
• Assignment of receivables
• Declaratory relief
• Interest on judgment debts
• Costs
• Stay of proceedings

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Abraaj Investment Management Limited (in liquidation) & Ors v KES Power Limited & Ors (No 2)

The court resolved consequential issues after trial, holding Mashreq could recover the KESP Receivable against KESP by estoppel by convention, with interest, costs orders, and a stay pending appeal.

• Estoppel by convention
• Assignment of debts
• Costs
• Interest
• Stay of execution
• Estoppel-by-convention

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MWL International Ltd & Anor v The Commissioners for HMRC

Upper Tribunal dismissed an appeal over NICs on leased cars, holding HMRC was not estopped by a 1993 agreement and the FTT lacked jurisdiction over legitimate expectation.

• National insurance contributions
• Estoppel by convention
• Legitimate expectation
• Jurisdiction of tax tribunals
• National-insurance-contributions
• Estoppel-by-convention

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Rostrum Leasing 1 DAC v MAE Aircraft Management WLL

Rostrum Leasing 1 DAC v MAE Aircraft Management WLL [2026] EWHC 57 (Comm) (15 January 2026)

The High Court granted summary judgment for unpaid aircraft lease rent up to termination, held the defendant estopped from denying delivery and acceptance, and left part of the counterclaim for trial.

• Aircraft leasing
• Summary judgment
• Estoppel by convention
• Contractual construction
• Implied terms
• Counterclaim

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Rostrum Leasing 1 DAC v MAE Aircraft Management WLL

MAE Aircraft Management WLL is estopped by convention from denying delivery and acceptance of the aircraft and the obligation to pay rent, having paid rent without reservation and acted on the basis of the lease. The TAC and absence of a TIN confirm delivery and acceptance. The counterclaim is dismissed except for the part relating to alleged failure to rectify defects identified in the TAC, which requires trial. Summary judgment is granted for outstanding rent up to 26 July 2024, subject to adjustment for payments made.

Source excerpt

• Aircraft lease
• Summary judgment
• Estoppel by convention
• Contractual interpretation
• Implied terms
• Counterclaim dismissal

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GSY Hospitality Ltd v Gladstone Court Developments Ltd

GSY Hospitality Ltd v Gladstone Court Developments Ltd [2025] EWHC 3231 (TCC) (11 December 2025)

The High Court held that an expert determination on hotel-development cost apportionment was not binding because it failed to apply the contractual No Oral Modification clauses.

• No oral modification clauses
• Expert determination
• Summary judgment
• Estoppel by convention
• Contractual interpretation
• Expert-determination

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IES Utilities Group Ltd v British Telecommunications Plc

The particulars of claim were fundamentally deficient for failing to clearly plead the contractual basis of the claim, the relevance of pre- and post-contract conduct, and particulars of loss and damage. The claimant's refusal to amend or clarify, and intention to rely on inadmissible matters at trial, justified striking out the particulars of claim with a final opportunity to re-plead, failing which the claim would be struck out entirely.

Source excerpt

• Pleading requirements
• Summary judgment
• Strike out applications
• Variation of contract
• Estoppel by convention
• Declaratory relief

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GSY Hospitality Limited v Gladstone Court Developments Limited

The expert's determination was not binding because it was based on a legally erroneous finding that an oral variation capping liability at £800,000 was valid, despite the contract's No Oral Modification clauses requiring written evidence. The expert failed to consider the relevant legal principles, departing from his mandate in a material respect.

Source excerpt

• Expert determination
• No oral modification clauses
• Estoppel by convention
• Summary judgment

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