Case: Arnold v National Westminster Bank plc [1991] 2 AC 93

Denaxe Ltd v Cooper & anr [2023] WTLR 1279

The appellant, formerly known as Blackpool Football Club (Properties) Ltd, was the majority shareholder in Blackpool Football Club Ltd (BFCL) (which operated the football club business) and was the owner of other assets including the football stadium at which games were played (the footballing assets). A dispute broke out between the appellant and its owner and controller, Mr Oyston, on the one hand and VB Football Assets (VB), which was a minority shareholder in BFCL, on the other hand. This led to an unfair prejudice petition being issued and VB succeeded in obtaining a buy-out order f...

The Law Society v Dua & anr [2021] WTLR 1469

Between 2011 and 2013, the claimant obtained multiple charging orders in respect of five properties registered in the joint names of Mr and Mrs Dua. The Duas occupied four of the properties as a single residence, known together as ‘Fulmer House’. The other was a separate property known as 49 Sudbury Avenue.

The Duas had purchased 49 Sudbury Avenue in 1987 and occupied it as their family home until 2004. The purchase had been funded by a mortgage and the Duas’ evidence was that Mr Dua alone had made the mortgage payments. In 1992/93 and 1995, there were two major extensions to 49 S...

Shiner v The Commissioners for HM Revenue & Customs
 [2018] WTLR 649

Facts


DS and IS were at all material times resident in the UK for tax purposes and were beneficially entitled to the income from MOH, an English property development company of which they were the shareholders and directors. On advice, they used a tax avoidance scheme that took advantage of the provisions of the 1955 UK-Isle of Man double tax treaty (DTT). These provisions exempted the industrial or commercial profits of an Isle of Man (IOM) enterprise, which could include a partnership, from UK tax unless it was engaged in trade or business in the UK through a permanent establis...