We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 83

Taxpayer's application to have HMRC's winding-up petition dismissed fails due to lack of evidence
  • RPC
  • United Kingdom
  • August 19 2015

In Winnington Networks Communications Ltd v HMRC, the Chancery Division Companies Court (Nicholas Le Poidevin QC) refused the taxpayer company's


Electronic disclosure the perils of ignoring disclosure requirements
  • RPC
  • United Kingdom
  • July 9 2015

In Smailes and another v McNally and another the High Court refused the claimant's application for relief from sanctions, finding the claimant's


Nowhere to hide: Supreme Court considers illegality defence and global application of Insolvency Act 1986 in VAT fraud case
  • RPC
  • United Kingdom
  • July 6 2015

On 22 April 2015 the Supreme Court handed down its judgment in the case of Jetivia SA and another v Bilta (UK) Ltd (in liquidation) and others 2015


Defendants receive custodial sentences for contempt of court in VAT case
  • RPC
  • United Kingdom
  • June 3 2015

In the recent case of HMRC v Munir & Others, HMRC successfully applied to the Court for committal of three company officers for contempt of court


Financial litigation roundup - Spring 2015
  • RPC
  • European Union, Hong Kong, Singapore, United Kingdom
  • May 26 2015

The High Court clarifies the position regarding liability of investment managers, applying established legal principles of agency and inducement


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