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England and Wales decisions
Decisions matching the current search
The Tribunal allowed an appeal over landfill tax assessments on stored RDF, holding that NKRL’s dissolution did not itself amount to a taxable disposal.
HMRC's decision to issue the Notices of Requirement for security for VAT and PAYE/NICs was reasonable based on the Appellant's own failure to pay tax liabilities, its connections to previous defaulting companies, and the risk to the revenue. The Appellant's inability to pay or business hardship was irrelevant to the reasonableness of the NoRs. Even without reference to previous companies, the Appellant's own conduct justified the NoRs.
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The Upper Tribunal dismissed an appeal against a remediation contribution order, upholding joint and several liability and the inclusion of Type 1 Wall replacement costs.
Thomas Barnes & Sons PLC v Blackburn With Darwen Borough Council [2026] EWHC 24 (TCC) (13 January 2026)
The High Court made a non-party costs order against family respondents who funded and substantially controlled insolvent company litigation against a council.
Baroness Lawrence & Ors v Associated Newspapers Ltd (Re Costs) [2025] EWHC 3207 (KB) (09 December 2025)
The High Court held the claimants jointly and severally liable for common costs and allowed several budget variations in this media claims litigation.
JSC Commercial Bank PrivatBank v Kolomoisky & Ors (Rev1) [2025] EWHC 2909 (Ch) (10 November 2025)
The High Court fixed judgment sums and interest after trial in PrivatBank’s fraud claim, awarding compound pre-judgment interest, post-judgment interest, and costs to the bank.
Non-compliance with Regulation 13 does not render the retainer unenforceable; Claimants are entitled to costs recovery unless restricted by the Costs Sharing Order, which prevents Corporate Claimants from recovering costs on a joint liability basis.
Source excerpt
The repayment regime in the MOU is sufficiently certain and self-contained to constitute a legally binding obligation, enforceable by the claimants, who are the contracting parties, regardless of the funds being advanced by associated companies. C3 is a party via agency and ratification. Summary judgment is granted for €3 million plus contractual interest.
Source excerpt
The appeal fails because Mr Darr, acting as agent for the Appellant, knew of the connection to supply chain fraud. His knowledge is attributed to the Appellant under established principles. The Appellant did not take every reasonable step to prevent participation in fraud, as required by Mecsek. All VAT assessments and penalties stand.
Source excerpt
The Upper Tribunal upheld a contribution notice against Elizabeth Ann Pelgrave for her role in a share-sale financing funded from the employer, finding material detriment and reasonableness.
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