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Tax law

Evonik UK Holdings Limited & Ors v The Commissioners of Inland Revenue & Anor

The court found no binding agreement between the parties to backdate Section 52 interest to 10 May 2024. The exercise of discretion under CPR 40.8 and Section 52 requires consideration of justice in the particular case. Due to Evonik’s attempt to withdraw its concession and ongoing uncertainty about quantum, HMRC could not reasonably be expected to pay before 17 February 2025, the date when permission to appeal was refused and quantum was finally determined. Section 52 interest will accrue from 17 February 2025.

  • Interest on judgment debts
  • Exercise of judicial discretion
  • Franked investment income group litigation
  • Finance act 2019
  • Senior courts act 1981
  • Judgments act 1838
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Partnership law [2024] EWHC 1581 (Ch)

Cobden v Cobden

Cobden v Cobden [2024] EWHC 1581 (Ch) (01 July 2024)

High Court partnership dissolution dispute between brothers over a dairy farm, addressing whether a Syers order should let Matthew buy out Daniel instead of an open-market sale.

  • Syers order
  • Proprietary estoppel
  • Partnership dissolution
  • Valuation of partnership assets
  • Goodwill
  • Exercise of judicial discretion
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Insolvency

MOHAMMAD RAZI KHAN v ARVINDER SINGH-SALL & Anor

High Court bankruptcy appeal about whether to annul a bankruptcy order. The court held the district judge applied the right test and dismissed the appeal.

  • Annulment of bankruptcy
  • Exercise of judicial discretion
  • Limitation periods
  • Debtor's conduct
  • Jurisdictional issues in bankruptcy
  • Bankruptcy-annulment
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Insolvency [2022] EWHC 1913 (Ch)

Khan v Singh-Sall & Anor

Khan v Singh-Sall & Anor [2022] EWHC 1913 (Ch) (21 July 2022)

High Court appeal against refusal to annul a bankruptcy order dismissed. The judge held section 282(1)(a) is discretionary and no exceptional-circumstances test applies.

  • Annulment of bankruptcy order
  • Exercise of judicial discretion
  • Jurisdiction
  • Disputed debt
  • Service of statutory demand
  • Disclosure of security
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Family law [2022] EWHC 800 (Fam)

C v S

C v S [2022] EWHC 800 (Fam) (04 April 2022)

Appeal in a family case about whether to order costs against a mother after findings of misleading and manipulative conduct in child proceedings.

  • Costs in children proceedings
  • Parental alienation
  • Exercise of judicial discretion
  • Litigation conduct
  • Appeals procedure
  • Family-law
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Property law [2021] EWHC 3418 (Ch)

Liddiment & Anor v Hull

Liddiment & Anor v Hull [2021] EWHC 3418 (Ch) (17 December 2021)

Appeal against a possession order over mortgaged farmland was dismissed. The court held section 36 of the Administration of Justice Act 1970 had been applied correctly.

  • Mortgage possession
  • Section 36 administration of justice act 1970
  • Exercise of judicial discretion
  • Default and refinancing
  • Enforcement of legal charges
  • Mortgage-possession
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Civil procedure [2021] EWCA Civ 973

Valbonne Estates Ltd v Cityvalue Estates Ltd & Anor

Valbonne Estates Ltd v Cityvalue Estates Ltd & Anor [2021] EWCA Civ 973 (30 June 2021)

The Court of Appeal dismissed Valbonne’s appeal against discharge of a without-notice injunction, holding that serious non-disclosure justified refusal to re-grant relief.

  • Interim injunctions
  • Duty of full and frank disclosure
  • Exercise of judicial discretion
  • Non-disclosure consequences
  • Constructive trust
  • Dishonest assistance
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Insolvency [2021] EWHC 633 (Ch)

Ndyabahika v Hitachi Capital UK Plc

Ndyabahika v Hitachi Capital UK Plc [2021] EWHC 633 (Ch) (19 March 2021)

High Court appeal against a bankruptcy order was allowed after the judge found the district judge failed to consider material circumstances and the insolvency practice direction.

  • Adjournment of bankruptcy petition
  • Exercise of judicial discretion
  • Personal insolvency
  • Practice direction compliance
  • Extension of time for appeal
  • Bankruptcy-appeal
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Civil procedure [2021] EWCA Civ 123

Global Energy Horizons Corporation v Gray

Global Energy Horizons Corporation v Gray [2021] EWCA Civ 123 (05 February 2021)

The Court of Appeal varied a costs order, holding that GEHC was the clear winner of the enquiry phase and should receive its costs, subject to a limited expert-fee exception.

  • Costs orders
  • Exercise of judicial discretion
  • Fiduciary duty
  • Account of profits
  • Costs-orders
  • Judicial-discretion
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