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England and Wales decisions
Decisions matching the current search
The High Court held that VAT on the relevant costs could be recovered by the first defendant’s liquidators under VAT Regulations 1995 reg. 111(5), and awarded the claimants £1,000 for the VAT submissions.
Cohen & Anor v Co-Operative Group Ltd & Ors [2026] EWHC 1228 (Ch) (21 May 2026)
The High Court considered whether Project Chicago share withdrawals and transfers were transactions at an undervalue or preferences under the Insolvency Act 1986.
The High Court dismissed liquidators’ insolvency claims over Project Chicago, holding the share-capital withdrawals were not an undervalue and the preference claim failed.
The Tribunal refused substitution of Amanda Staveley for the LLP, but added her as a respondent and barred withdrawal or dissolution without permission.
The Tribunal allowed an SDLT appeal, holding that group relief was not withdrawn, section 75A did not apply, and the challenged assessments were not fatal.
Dix & Anor v Chigili (Re Max 99P Ltd) [2026] EWHC 1009 (Ch) (30 April 2026)
The High Court held that repayments to a director-creditor were preferences under section 239 of the Insolvency Act 1986 and ordered repayment of ÂŁ147,659.44.
The High Court held that repayments to a former director and lender were preferences under section 239 of the Insolvency Act 1986 and ordered repayment of ÂŁ147,659.44.
The Tax Chamber held the company was a promoter of notifiable arrangements, breached DOTAS disclosure duties, had no reasonable excuse, and owed a ÂŁ1,178,800 penalty plus costs.
High Court audit-negligence claim over TWEISL’s wine investment scheme, addressing breach, causation, reporting duties, contributory fault, and damages.
The Wine Enterprise Investment Scheme Ltd v Crowe UK LLP [2026] EWHC 692 (Ch) (27 March 2026)
High Court auditor-negligence claim over a failed wine investment scheme, addressing causation, reporting duties, damages, and credits for benefits received.
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