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Results: 1-10 of 34

Reflex actions: Plaza BV v- The Law Debenture Trust Corporation

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • March 10 2015

The recent judgment of Mrs Justice Proudman in Plaza BV v- The Law Debenture Trust Corporation illustrates and extends a line of authorities in

High Court criticises HMRC's conduct and compels it to honour its undertakings

  • RPC
  • -
  • United Kingdom
  • -
  • February 19 2015

The published judgment in Abbey Forwarding will not make for comfortable reading for HMRC. Having instigated the winding up of a profitable

Court of Appeal denies input tax on accountancy services relating to a refinancing and restructuring process: Airtours Holiday Transport Limited v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • August 28 2014

The appellant company, Airtours, appealed against a decision of the Upper Tribunal (UT) in which it was held that it could not recover input tax

Agency corked

  • RPC
  • -
  • United Kingdom
  • -
  • April 23 2014

In Bailey & Others (Joint Liquidators of D&D Wines International Limited) v Angove's Pty Limited, the Court of Appeal overturned a decision of the

Agency corked by court of appeal

  • RPC
  • -
  • United Kingdom
  • -
  • April 15 2014

In Bailey v Angove's Pty Limited the Court of Appeal overturned a decision of the High Court, and so permitted the liquidator of an insolvent agent

High Court holds that HMRC’s winding up petition should be dismissed as an abuse of process

  • RPC
  • -
  • United Kingdom
  • -
  • April 3 2014

The High Court (David Donaldson QC) has held in Enta Technologies Limited v HMRC 2014 EWHC 548 (Ch), that where a winding-up petition was brought

Goldacre and Luminar revisited: a victory for landlords

  • RPC
  • -
  • United Kingdom
  • -
  • March 14 2014

In its decision on the Game Station appeal, the Court of Appeal has overturned the cases of Goldacre and Luminar holding that office holders of

Litigation privilege in liquidations

  • RPC
  • -
  • United Kingdom
  • -
  • March 14 2014

The recent Court of Appeal decision in Rawlinson and Hunter Trustees SA & others v Akers & another 2014 serves to emphasise that third party reports

Back from the point of no return; events of default redefined

  • RPC
  • -
  • United Kingdom
  • -
  • August 12 2013

The UK's Insolvency Act 1986 sets out in s.123 various tests to determine whether a company should be deemed unable to pay its debts. The relevance

Enforcing insolvency orders in England & Wales following Rubin v Eurofinance

  • RPC
  • -
  • United Kingdom
  • -
  • January 17 2013

The UK Supreme Court judgment in the conjoined cases of Rubin and another v Eurofinance SA and others and New Cap Reinsurance Corporation (in