Denaxe Ltd v Cooper & anr [2023] WTLR 1279

Wills & Trusts Law Reports | Winter 2023 #193

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...

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

Wills & Trusts Law Reports | Summer 2018 #172

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...

Abuse of process: Hot under the collar

Kate Raybould assesses an application to strike out a claim ‘The assessment of the claimant‘s alleged procedural failures is arguably generous, and it is difficult to imagine the court would have reached the same conclusion had the claimant been represented.‘ The High Court has recently given its judgment and a helpful review of the authorities …
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High Commissioner for Pakistan in the United Kingdom v Prince Mukkaram Jah, His Exalted Highness the 8th Nizam of Hyderabad [2016] EWHC 1465 (Ch)

Wills & Trusts Law Reports | December 2016 #165

The underlying claim concerned monies deposited in a new bank account with the National Westminster Bank (the bank) in the name of Mr Rahimtoola, the High Commissioner for Pakistan in London between 16 and 20 September 1948 (the Fund). The monies deposited had belonged to the state of Hyderabad/the 7th Nizam (Hyderabad’s absolute monarch at the time). The state of Hyderabad had been annexed to India between 13 and 18 September 2016. The underlying claim had been brought by Pakistan against the bank. A number of other defendants claiming an interest in the fund had been joined. Consequent...

Abuse Of Process: Trial run

Laura Crawford and Jon Chesman warn against the expedient choice of defendants ‘Even if the claimant considers that the actions are sufficiently different to warrant separate proceedings, the court confirmed that this is a question for the judge to determine when exercising general case management powers.’ On Friday 11 September 2015, in the High Court …
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Foulser & anr v HMRC WTLR(w) 2013-01

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