Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
England and Wales decisions
Decisions matching the current search
The High Court refused D7-D8’s bid to expand disclosure and further information, holding that partnership accounting and asset tracing should follow trial on liability.
Biddick v Biddick & Ors [2025] EWHC 2743 (Ch) (27 October 2025)
On a costs application after a settled proprietary estoppel and partnership dispute, the court held the defendants were the successful party and ordered the claimant to pay their costs.
A valid notice of enquiry was given to the nominated partner, Sovereign Corporate Ltd, via the Company Secretary Letter sent to the correct address and officer; therefore, HMRC lawfully opened an enquiry and the appeal must be dismissed.
Source excerpt
Section 849(3) ITTOIA 2005 requires profits to be calculated as if the partnership were a non-UK resident individual, but does not alter the fact that the trade was carried on wholly in the UK. Therefore, a non-UK resident partner is chargeable to UK income tax on their share of partnership profits derived from UK trading activities, regardless of the residency of the counterparties.
Source excerpt
The Tribunal found that, except for 2005-06 (out of time), the discovery assessments and penalties were valid as Mr Mohammed acted deliberately in underreporting income and failing to file returns. The alleged partnership profit split and joint venture were not supported by credible evidence or documentation, so no reduction in assessed profits was allowed. Legal costs from litigation with the Council were not deductible as they were not incurred wholly and exclusively for the trade and were largely capital in nature. Rollover relief was limited to Mr Mohammed's actual beneficial ownership. A…
Source excerpt
The claimant failed to prove an alleged oral agreement for an equal shareholding in G B Retail Limited. The court preferred a profit-sharing arrangement and dismissed the claims.
Singh v Bains & Anor [2025] EWHC 141 (Ch) (27 January 2025)
Trial over an alleged oral 50/50 business agreement and shareholding in G B Retail Limited failed: the claimant did not prove the agreement.
The court found that Albert and Brenda Winter made assurances to their sons that, if they committed their working lives to the family business, the business and its assets would ultimately be divided equally among them. Richard and Adrian relied on these assurances to their detriment by devoting their working lives to the business. It would be unconscionable for the estate to renege on these assurances. The proprietary estoppel claim succeeded, entitling each son to a one-third share of Albert's interest in the business assets and company shares. The mutual wills claim failed for lack of evid…
Source excerpt
No partnership existed between Donnellan and Ward regarding Creative House or other properties. Mrs Ward and Ms Dorobat hold their flats beneficially, not as nominees for Ward. Keane and Howard hold their flats as nominees for Ebonair, not for any partnership. The arbitration award is declaratory and enforceable only against CBA, not Ward personally. Late disclosure did not prevent a fair trial; strike out refused.
Source excerpt
Fisher v Dinwoodie [2023] EWHC 1279 (Ch) (26 May 2023)
The High Court upheld findings that a fiduciary relationship and trusts arose between two business associates over company shares, but set aside an overbroad non-compete injunction.
Explore more
