The Court of Appeal (CoA) was faced with a case dealing with the liability of a principal for the acts of its appointed representative. Background: In June 2015, Kession Capital

The High Court clarified the position regarding advances made by a director on behalf of a company and whether they are recoverable. Background: Mr. Wagner alleged that he

The High Court dismissed a law firm’s libel claim over defamatory online reviews as the firm failed to show how the bad reviews caused serious financial loss. Background: A

Owning and managing a business in the 21st century usually involves a significant degree of reliance on information technology, almost regardless of sector or industry. The extent

The test continues to carry its earlier momentum by giving more guidance on the unallowable purpose rule. Background: JTI Acquisition Company (2011) Ltd (JTIAC) was a

The High Court has handed down an important judgement against two former directors who were ordered to pay liquidators £13.5 million each for wrongful trading. Background: The

The Court of Appeal (CoA) gave helpful guidance on interpreting notice provision in light of their commercial purpose and warned against them becoming “a technical minefield

This case relates to alleged tax evasion and provides useful guidance on how to determine whether a breach of directors’ and professional trustees’ duties is deemed to be

The Court of Appeal (CoA) agreed with the HMRC that, where an intra-group loan results in an overall tax benefit to a group, then the unallowable purpose rule may need to be

Facts: Mr Kashif Ahmed and his sister, Ms Bushra Ahmed, were directors of Hornby Street Ltd, a company which arranged for the manufacture of clothing, footwear and headgear and