A company has triumphed in its appeal against a £900 penalty imposed in respect of late filing of its annual return after the First-Tier Tribunal accepted that its principal director’s illness during the whole of the relevant period amounted to a reasonable excuse for the
In a case which underlines the need for precision in the drafting of construction contracts, a plethora of apparently conflicting documents in respect of a major hydro-electricity project necessitated the intervention of the High Court in order to achieve some clarity. Following a tendering process,
In the context of a ‘somewhat chequered’ public tendering exercise, the High Court has ordered disclosure of evidence to an unsuccessful bidder who claims that the process was undermined by fundamental errors and unfairness. The court ruled that the disclosures were essential to ensure a
In a decision with wide implications for expatriate workers, the Court of Appeal has ruled that a salesman who is seeking compensation following the termination of his agency agreement must have his case heard under Spanish law, notwithstanding that it is perceived as being less
An attempt by an environmental campaigner to overturn planning permission granted for substantial structural improvements to a watercress farm has failed after the High Court rejected arguments that planners misunderstood and misapplied their powers, creating an opportunity for intensification of commercial activities on the site.
In a case which raised novel issues on the inter-relationship between the courts of England and Jersey, the High Court has refused a request by secured creditors for an English administration order in respect of a Jersey-registered property investment company which has its centre of
A property investor has won £1.4 million damages after he was inveigled by dishonest means into participation in a land deal which went bad. Two companies and three of their directors were found to have committed the tort of deceit in deliberately failing to inform
In a decision of importance to company lawyers, the Court of Appeal has ruled that there is no objection in principle to a company paying investors to vote in favour of a resolution whilst withholding such payments from those who do not – so long
A corporate borrower will not have to pay a 6% fee on the early repayment of a $291 million loan after the Court of Appeal accepted that, on a correct interpretation of the loan agreement, it was obliged to pay off the debt prior to
HM Revenue and Customs (HMRC) have decided that sleeping partners and inactive limited partners are – and have in the past been – liable to pay Class 2 NICs as self-employed earners and Class 4 NICs in respect of their taxable profits. Class 2 NICs
