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.
Civil ProcedureThe Business and Property Courts (Commercial Court)22 Nov 2019[2019] EWHC 3142 (Comm)Added 24 Aug 2026
On 30 June 2006 Mr Tony Ricky Gardner agreed to sell the shares in Gardner and Barnard Mining (UK) Limited ("GBUK"), whose wholly owned South African subsidiary was GB Mining and Exporation South Africa (Pty) Limited ("GBSA"), to…
Company LawThe Chancery Division of the High Court29 Aug 2019[2019] EWHC 2304 (Ch)Added 24 Aug 2026
Mr Philip Brown, a quantity surveyor, went into business in 2007 with Mr Stephen Bray and Mr Philip Sharp through Audas Project Management Limited ("APML"), each holding an equal shareholding and working full time in the…
Civil ProcedureThe Business and Property Courts (Commercial Court)31 Jul 2019[2019] EWHC 2231 (Comm)Added 24 Aug 2026
The claimant, Praetura Asset Finance Limited, issued a claim form on 25 January 2019 in the Circuit Commercial Court in Manchester seeking to recover over £1.5 million said to be due from the defendant, Derek Thomas Hood, under…
Commercial LawThe UK Supreme Court10 May 2017[2017] UKSC 35Added 24 Aug 2026
The OCEAN VICTORY, a Capesize bulk carrier built in China in 2005, was owned by Ocean Victory Maritime Inc ("OVM") and demise chartered to Ocean Line Holdings Ltd ("OLH"), a related company, on the Barecon 89 form by a…
Civil ProcedureThe Queen's Bench Division of the High Court21 Sept 2016[2016] EWHC 2319 (QB)Added 24 Aug 2026
The claimants, Affinity Financial Awareness Limited and Affinity Connect Limited, are wholly owned subsidiaries of the Farleigh Group Ltd, which offers two services to public sector employees: pre-retirement educational seminars…
Civil ProcedureThe Business and Property Courts (Commercial Court)6 Feb 2014[2014] EWHC 192 (Comm)Added 24 Aug 2026
The claimant, S.E.T. Select Energy GmbH, a German company, supplied bunkers to vessels on the River Danube for the defendant, F&M Bunkering Limited, a Cyprus company, and claimed $1.2m together with interest for the price of…
Commercial LawThe Business and Property Courts (Technology and Construction Court)16 Dec 2013[2013] EWHC 4030 (TCC)Added 24 Aug 2026
Vivergo Fuels Limited, a joint venture of British Petroleum, British Sugar and Du Pont, was building a bioethanol plant at Saltend, Hull, said to be the largest such facility in the United Kingdom. Aker Process Limited acted as…
Civil ProcedureThe Chancery Division of the High Court8 Feb 2013[2013] EWHC 160 (Ch)Added 24 Aug 2026
Both parties are Spanish companies. Imagina acquires and manages broadcasting rights in audiovisual works and sub-licenses them; TVV is the publicly-owned broadcaster for the Region of Valencia. In April 2007 Imagina acquired…
Commercial LawThe Court of Appeal of England and Wales (Civil Division)10 Oct 2012[2012] EWCA Civ 1959Added 24 Aug 2026
BMW Financial Services (GB) Limited, successor to Land Rover Financial Services, hired a Land Rover Discovery to Mr Damon Hart under a hire purchase contract signed by both parties on 1 March 1999. The total price was just over…
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…
Commercial LawThe Court of Appeal of England and Wales (Civil Division)18 May 2011[2011] EWCA Civ 606Added 24 Aug 2026
The eight Digicel claimants alleged that they had been wrongfully obstructed by the incumbent monopoly telecommunications operators, the Cable & Wireless defendants, in their attempts to establish mobile networks in seven West…
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…
Commercial LawThe Business and Property Courts (Commercial Court)20 Feb 2009[2009] EWHC 256 (Comm)Added 24 Aug 2026
The first claimant, Hamishmar Insurance Agency Limited, is an insurance agent and the wholly owned subsidiary of the second claimant, Harel Insurance Company Limited, an Israeli insurer. In the 1990s Harel became coverholder…
Tax LawVAT and Duties Tribunal23 Aug 2007Added 24 Aug 2026
Selfridges Retail Limited accepted cheques from customers at the point of sale under a bespoke retail scheme agreed with Customs under regulation 67 of the VAT Regulations 1995, output tax being calculated on aggregate daily…
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…