The internal life of companies: shareholders and shareholder disputes, directors and their duties, unfair prejudice petitions, derivative claims, share capital, registers and filings, and corporate insolvency (administration, liquidation, winding-up). Distinct from Commercial Law: a case belongs here when it concerns the company itself — its governance, officers, members or insolvency — even where a commercial contract forms the background (e.g. a shareholder dispute arising out of a sale contract is Company Law).
Tax LawFirst-tier Tribunal (Tax)26 Jan 2011[2011] UKFTT 87 (TC)Added 6 Aug 2026
The appellant, S Patrick Erdal, held 17,131 Ordinary Shares and 53,476 non-voting "A" Ordinary Shares in Tullis Russell & Company Limited, a private paper-manufacturing company incorporated in 1906 whose business dated back to…
Tax LawSpecial Commissioners of Income Tax26 Jul 2006Added 6 Aug 2026
Mr Philip Phillips, a valuer and estate agent, began in business in the 1950s and by his death on 22 March 2000 owned shares in eight related family companies, among them P P Investments Limited, an unquoted company established…
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 LawVAT and Duties Tribunal6 Apr 2006Added 6 Aug 2026
Mohenderjit Singh Khaira traded as Tony Fish Bar, a fish and chip shop in Hayes, Middlesex, registered for VAT from 21 December 1989 as a partnership on the application of Mr Sukkdev Singh Nahal, a silent partner holding 25% to…
Tax LawSpecial Commissioners of Income Tax23 Feb 2006Added 6 Aug 2026
Noved Investment Company, incorporated with limited liability in 1919 by two members of the Foyle family to sell books, was later re-registered as an unlimited company with a share capital and, following the transfer of the…
Tax LawVAT and Duties Tribunal20 Feb 2006Added 6 Aug 2026
Company Registrations Online Limited provided an extensive range of corporate services, mainly to solicitors and accountants but also directly to the public. The service in issue was its online company formation service, sold in…