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23 June 2021
Issue: 7938 / Categories: Case law , In Court , Law digest
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Law digests: 25 June 2021

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Company

Chalcot Training Ltd v Ralph and another; Chalcot Training Ltd v Stoneman and another [2021] EWCA Civ 795, [2021] All ER (D) 33 (Jun)

Arrangements made between a company and its two employed shareholder/directors with a view to avoiding tax had not amounted to the allotment of shares at a discount, contrary to s 580 of the Companies Act 2006. In so holding, the Court of Appeal, Civil Division, upheld the decision of the trial judge in finding that the shareholders were not liable to repay the company in respect of its assessed tax liability.

Costs

Axnoller Events Ltd v Brake and another; Brake and others v Chedington Court Estate Ltd [2021] EWHC 1500 (Ch), [2021] All ER (D) 17 (Jun)

The Chancery Division considered issues relating to the costs of an application for the judge to recuse himself from presiding over two trials. The court held that making an order requiring a person to pay a sum of money could not be a prohibited step under the Debt Respite Scheme

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A landmark Supreme Court ruling has underscored the sweeping reach of UK sanctions. In NLJ this week, Brónagh Adams and Harriet Campbell of Penningtons Manches Cooper say the regime is a ‘blunt instrument’ requiring only a factual, not causal, link to restricted goods
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Litigators digesting Mazur are being urged to tighten oversight and compliance. In his latest 'Insider' column for NLJ this week, Professor Dominic Regan of City Law School provides a cut out and keep guide to the ruling’s core test: whether an unauthorised individual is ‘in truth acting on behalf of the authorised individual’
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