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16 January 2026
Issue: 8145 / Categories: Case law , In Court , Law digest
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Law digests: 16 January 2026

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Company

Revenue and Customs Commissioners v Purity Ltd [2025] EWHC 3401 (Ch)

The Chancery Division granted HMRC's winding-up petition against Purity Ltd, the first such petition presented under s 85, Finance Act 2022, which permits HMRC to seek the winding-up of tax avoidance scheme promoters when it is expedient in the public interest for the protection of public revenue. The court found Purity was a ‘relevant body’ under s 85 and that it was just and equitable to wind up the company on three grounds: first, Purity's tax avoidance scheme caused substantial tax loss; second, Purity demonstrated lack of transparency to both employees and HMRC; and third, Purity represented a continuation of a similar business previously conducted by Alpha Republic Ltd, which had also been liquidated following HMRC investigation. The court determined that compulsory liquidation was appropriate despite Purity already being in creditors' voluntary liquidation, emphasising the need for full investigation by independent office-holders and to send a clear message to tax avoidance scheme promoters.

Costs

R v Jacob (formerly Oyemola)

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MOVERS & SHAKERS

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Sponsored by
Winckworth Sherwood—Charlotte Coleman & Qaisar Sheikh

Winckworth Sherwood—Charlotte Coleman & Qaisar Sheikh

Two promoted to partner in property litigation and education teams

Dorsey & Whitney LLP—Peter Knust

Dorsey & Whitney LLP—Peter Knust

Cross-border finance and restructuring specialist joins as of counsel in London

Powell Gilbert—Callum Beamish-Lacey

Powell Gilbert—Callum Beamish-Lacey

IP firm promotes litigator to partnership

NEWS
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NLJ this week: Mazur and more—inside the litigation frontline

From blockbuster judgments to procedural shake-ups, the courts are busy reshaping litigation practice. Writing in NLJ this week, Professor Dominic Regan of City Law School hails the Court of Appeal's 'exquisite judgment’ in Mazur restoring the role of supervised non-qualified staff, and highlights a ‘mammoth’ damages ruling likened to War and Peace, alongside guidance on medical reporting fees, where a pragmatic 25% uplift was imposed

NLJ this week: Social media bans for children spark legal dilemmas
Momentum is building behind proposals to restrict children’s access to social media—but the legal and practical challenges are formidable. In NLJ this week, Nick Smallwood of Mills & Reeve examines global moves, including Australia’s under-16 ban and the UK's consultation
NLJ this week: Leasehold reform risks creating ‘forgotten freeholders’
Reforms designed to rebalance landlord-tenant relations may instead penalise leaseholders themselves. In this week's NLJ, Mike Somekh of The Freehold Collective warns that the Leasehold and Freehold Reform Act 2024 risks creating an ‘underclass’ of resident-controlled freehold companies
NLJ this week: Court of Appeal clarifies when a claim truly begins
Timing is everything—and the Court of Appeal has delivered clarity on when proceedings are ‘brought’. In his latest 'Civil way' column for NLJ, Stephen Gold explains that a claim is issued for limitation purposes when the claim form is delivered to the court, even if fees are underpaid
NLJ this week: Split FDRs could ease pressure—and boost settlements
The traditional ‘single, intensive day’ of financial dispute resolution (FDR) may be due for a rethink. Writing in NLJ this week, Rachel Frost-Smith and Lauren Guiler of Birketts propose a ‘split FDR’ model, separating judicial evaluation from negotiation
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