Business-to-business dealings: commercial contracts and their interpretation, sale of goods and supply of services, warranties and indemnities, agency, distribution and franchising, guarantees, and commercial arbitration disputes. Distinct from Company Law: a case belongs here when it concerns bargains between businesses, not the governance, membership or insolvency of a company.
Company LawThe Court of Appeal of England and Wales (Civil Division)31 Jul 2026[2026] EWCA Civ 1023
Glint Pay Ltd (GPL) and its subsidiaries Glint Pay Services Ltd and Glint Pay UK Ltd operate a gold-backed debit card app. In January 2019 GPL borrowed £1.65 million from Brahma Finance (BVI) Ltd, secured by a debenture granting…
Company LawThe Court of Appeal of England and Wales (Civil Division)31 Jul 2026[2026] EWCA Civ 1015
NGHL and AFL (formerly AFL Insurance Brokers Limited) brought claims against Alec Finch and his son Bob Finch, former directors of AFL. NGHL claimed fraudulent misrepresentation and breach of warranty over its 2017 purchase of a…
Civil ProcedureThe Court of Appeal of England and Wales (Civil Division)31 Jul 2026[2026] EWCA Civ 1004
BlackBerry Limited, a software company, contracted with Optiemus Infracom Limited, an Indian public listed handset supplier, under an agreement dated 1 February 2017 by which BlackBerry supplied software and services for mobile…
Civil ProcedureThe King's Bench Division of the High Court27 Jul 2026[2026] EWHC 2014 (KB)
Premium Contractor Solution LLC, a company established in Ohio in the United States, brought proceedings in the King's Bench Division against Mrs Ying Kang, a Chinese national domiciled in China who owns a property in…
Commercial LawHigh Court (Technology and Construction Court)30 Jul 2026[2026] EWHC 2003 (TCC)
Centrillion Point in Croydon is a former office building which Durkan Estates Limited converted into dwellings in the late 2000s and of which Wallace Estates Limited has been freeholder since 1 May 2014. On 4 January 2024 the…
Commercial LawThe Business and Property Courts (Commercial Court)30 Jul 2026[2026] EWHC 1914 (Comm)
The claimant, Trafigura PTE Limited, a Singapore-incorporated commodities trader, sold gasoil and gasoline to the defendant, Société Nationale de Raffinage (SONARA), an oil refining company 96% owned by the Republic of Cameroon…
Commercial LawThe King's Bench Division of the High Court30 Jul 2026[2026] EWHC 1951 (KB)
The claimant, Andron Contract Services Limited, provides facilities management services such as cleaning and security to office buildings and shopping centres. From 19 October 2020 it provided those services at the Golden Square…
Administrative / Public LawHigh Court (Business List)30 Jul 2026[2026] EWHC 1995 (Ch)
The Competition and Markets Authority brought Part 8 proceedings in the Chancery Division against Emma Matratzen GmbH and other defendants, a group whose business consists principally of selling its own brand of mattresses online…
Civil ProcedureHigh Court (Circuit Commercial Court)30 Jul 2026[2026] EWHC 1856 (Comm)
Onecom Partners Limited, a leading UK provider of telecommunications and cloud-based services, supplied telecoms and cloud services to resellers known as Reseller Partners, who in turn sold to their own end customers. Yello Voice…
Tax LawFirst-tier Tribunal (Tax)15 Sept 2011[2011] UKFTT 621 (TC)Added 6 Aug 2026
Following the unprecedented foot and mouth disease outbreak of 2001, statutory responsibility for control and eradication rested with the Department for Environment Food and Rural Affairs. Cumbria, the epicentre of the epidemic…
Tax LawFirst-tier Tribunal (Tax)20 May 2011[2011] UKFTT 343 (TC)Added 6 Aug 2026
Guarantee Protection Insurance Limited is a specialist insurer, around half of whose business consists of providing domestic insurance backed guarantees (IBGs) to customers of contractors, including double-glazing firms, so that…
Tax LawFirst-tier Tribunal (Tax)2 Oct 2009[2009] UKFTT 256 (TC)Added 6 Aug 2026
The appellant, Airtours Holiday Transport Limited (formerly My Travel Group PLC), appealed against assessments totalling just over £1 million issued by the respondents to recover what they said was over-claimed input tax; the…
Tax LawVAT and Duties Tribunal28 Jun 2006Added 6 Aug 2026
The appellant, Smarter Money Limited, is a provider of financial services, the majority of whose activities are supervised by the Financial Services Authority. Its business, so far as material to this appeal, concerned mortgage…
Tax LawVAT and Duties Tribunal26 May 2006Added 6 Aug 2026
The appellant, Redcats (Brands) Ltd, formerly Empire Stores Limited, sells clothing and household goods by mail order through bi-annual catalogues such as Empire, The Store, La Redoute, Verbaudet and Daxon, and is the…
Tax LawSpecial Commissioners of Income Tax11 Apr 2006Added 6 Aug 2026
The appellant, British Telecommunications plc, was a publicly quoted UK-resident telecommunications company which had acquired a 20 per cent shareholding in MCI Communications Corporation, a US telecommunications provider, in…
Tax LawSpecial Commissioners of Income Tax5 Apr 2006Added 6 Aug 2026
Mr Vincent Snell, who had run the Stockport rubber products manufacturer Sovereign Rubber plc since his father's death in 1972, resolved by 1994 to sell the company, partly in order to acquire an estate in Scotland and run a…
Tax LawSpecial Commissioners of Income Tax3 Mar 2006Added 6 Aug 2026
Balloon Promotions Limited (Appellant One) and two partnerships comprising Messrs Vela-Castro, Kidney and Lucibello (Appellant Two) owned restaurants operated under PizzaExpress franchise agreements: Appellant One held…
Tax LawVAT and Duties Tribunal5 Jan 2006Added 6 Aug 2026
MBNA Europe Bank Ltd is a "monoline" credit card bank and a partially exempt trader, its core business consisting of exempt supplies of credit falling within Group 5 of Schedule 9 to the Value Added Tax Act 1994. It raises…