Court Report

Articles

CATS North Sea Limited v HMRC: Upper Tribunal overturns FTT on ring-fence trade transfer and capital allowances pooling

Capital allowances clawback reduced from £167m to £23m as tribunal rules s279 CTA 2010 governs Part 22 transfer analysis.

Wirral University Teaching Hospitals NHS Foundation Trust v Moriarty: Henderson abuse and withdrawn claims

Employment Appeal Tribunal confirms withdrawn claims do not bar fresh factual allegations in constructive dismissal proceedings.

Full Colour Black v Banksy: indemnity costs awarded after litigation used to threaten artist's anonymity

High Court finds defamation claim deployed as commercial leverage, not genuine vindication

Crest Nicholson v Ardmore: anticipatory building liability orders and adjudication decisions under the BSA

Adjudication decisions can constitute "relevant liabilities" under the Building Safety Act 2022.

FXS v Mulberry Bush Organisation: Court of Appeal clarifies battery, false imprisonment and aggravated damages in school restraint cases

The Court of Appeal upholds battery findings but overturns false imprisonment and aggravated damages awards.

Singh v Bains: Court of Appeal dismisses challenge to oral agreement finding in GBRL shareholding dispute

The Court of Appeal has upheld a High Court finding that no oral agreement existed entitling the appellant to a 50% shareholding in GB Retail...

Granville Technology Group v LG Display: Court of Appeal recalibrates damages in LCD cartel follow-on claim

The Court of Appeal raises overcharge and pass-on figures after finding the trial judge had applied a disapproved principle of erring on the side of...

ES Manufacturing Ltd: directors disqualified after HP breaches and debenture failures

Three directors face disqualification of four to eight years following a High Court ruling on hire purchase mismanagement and unauthorised asset disposals.