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United Kingdom Case Law

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Company law [2025] UKPC 56

Aquapoint LP (in Official Liquidation) (Appellant) v Xiaohu Fan (Respondent) (Cayman Islands)

The Privy Council upheld the winding up of an exempted limited partnership, holding that prior personal assurances could justify equitable intervention despite express contractual discretion and entire agreement clauses.

  • Just and equitable winding up
  • Exempted limited partnerships
  • Equitable constraints on legal rights
  • Legitimate expectations
  • Entire agreement clauses
  • Just-and-equitable-winding-up
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Tax law [2024] UKFTT 272

Cooke v Revenue And Customs (Entrpreneurs' relief - mistake)

Cooke v Revenue And Customs (Entrpreneurs' relief - mistake) [2024] UKFTT 272 (TC) (03 April 2024)

The tribunal held that share-transfer documents could be treated as rectifiable, so the appellant was entitled to entrepreneurs' relief on the disposal.

  • Entrepreneurs' relief
  • Rectification
  • Capital gains tax
  • Mistake in shareholding
  • Entrepreneurs-relief
  • Capital-gains-tax
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Tax law [2024] UKFTT 272 (TC)

Cooke v Revenue And Customs (Entrpreneurs' relief - mistake)

Cooke v Revenue And Customs (Entrpreneurs' relief - mistake) [2024] UKFTT 272 (TC) (03 April 2024)

The tribunal allowed Jonathan Cooke’s appeal, holding that the documents should be treated as rectified and entrepreneurs’ relief was available despite a share-counting mistake.

  • Entrepreneurs' relief
  • Rectification of documents
  • Capital gains tax
  • Mistake in shareholding
  • Tribunal jurisdiction
  • Entrepreneurs-relief
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Banking law [2023] UKPC 35

Stanford Asset Holdings Ltd and another (Appellants) v AfrAsia Bank Ltd (Respondent) (Mauritius)

The Privy Council held that Mauritian courts can order banks to disclose recipient details for stolen funds under Norwich Pharmacal principles, and that section 64 of the Banking Act 2004 does not exclude that jurisdiction.

  • Bank confidentiality
  • Norwich pharmacal relief
  • Disclosure orders
  • Fraud tracing
  • Statutory interpretation
  • Norwich-pharmacal-relief
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Property law [2022] UKPC 46

Philip Brelsford and 3 others (Appellants) v Providence Estate Ltd and another (Respondents) (Montserrat)

The Privy Council held that registrations obtained under void land transfers in Montserrat were made by mistake and could be rectified because the buyers substantially contributed by failing to check authority.

  • Torrens system
  • Rectification of land register
  • Constructive notice
  • Bona fide purchaser
  • Mistake in registration
  • Company law—authority of directors
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United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.