Phoenix Tech Ltd had carried on business to defraud HMRC by participating in a kind of VAT fraud sometimes called “missing trader intra-community” fraud or “carousel” fraud. It had submitted a VAT return claiming the right to deduct VAT and
More about Hellard v KhanIn Re a Company [2024] EWHC 1070 (Ch) was an application to restrain presentation of a petition on five grounds: (1) that the judgment debt was time-barred;(2) that it was unclear if there had been an acknowledgment of the debt
More about In re a companyMr Becker was adjudged bankrupt on 21 June 2017. On 31 May 2018 his trustees applied under s 279(3) Insolvency Act1986 to suspend the running of his discharge period. An interim order was made on 18 June 2018 followed by
More about Becker v FordIn a helpful case on the Bankers Trust jurisdiction Adam Johnson J made an order for disclosure against an Israeli resident, having decided that the court had personal jurisdiction over him as a director of an English company who had
More about Tonstate v WojakovskiSome key highlights of legal updates affecting the Private Client industry over the past month are as follows. Tax – new tax year changes The tax changes to note that came into effect for the new tax year 2024/25 are
More about Private Client Legal Update – April 2024The current position Under the Equality Act 2010 (EqA 2010), sexual harassment occurs where an individual engages in unwanted conduct of a sexual nature and the conduct has the purpose or effect of either (i) violating an individual’s dignity, or
More about Prevention is better than cure: Employer’s duty to prevent sexual harassment in the workplaceMs Sriram was married to Mr Ravi Gupta, although the two were estranged. The judge referred to Mr Gupta’s application for annulment of his bankruptcy (see Re Ravikanth Gupta (also known as Ravikanth Borra)) by way of background. He had found
More about Sriram v Revenue & Customs & AnorThe application was resisted by the first respondent, Hsiao Mei-Lin, the bankrupt’s former spouse, who was in occupation of the property with the two children of the marriage aged 10 and 14 and two lodgers. She opposed it on two
More about Reid-Roberts & Anor v Mei-Lin & AnorThe land had been bought from Mansfield District Council for £156,500 in May 2023 and transferred to the respondents jointly. The respondents were Mr and Mrs Ball. Mr Ball had been a director of both companies and was the sole
More about Kendall & Anor v Ball & Anor (re Sherwood Oak Homes Ltd – Sherwood Oak Holdings Ltd)Please note that this article was published before the non-dom legislation was finalised and brought into force on 6 April 2025. Although rumours abounded in the two weeks leading up to the Chancellor’s Spring Budget speech on 6 March 2024
More about Non-dom analysis: A political budget