Commissioners of Inland Revenue v Hashmi and Another
| Jurisdiction | England & Wales |
| Judge | LADY JUSTICE ARDEN,Lord Justice Laws,LORD JUSTICE LAWS,LORD JUSTICE SIMON BROWN,Lady Justice Arden |
| Judgment Date | 03 May 2002 |
| Neutral Citation | [2002] EWCA Civ 981 |
| Docket Number | A2/2001/2254 |
| Court | Court of Appeal (Civil Division) |
| Date | 03 May 2002 |
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43 cases
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Dornoch Ltd and Others v Westminster International BV and Others (The" WD Fairway" (No. 3))
...In any event, underwriters are at this stage of the argument seeking to give effect to a contractual right. 128 In IRC v Hashmi [2002] 2 BCLC 489 the jurisdiction was successfully invoked in a case where there was no formal insolvency, although had the deceased debtor lived and his dishones......
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JSC BTA Bank v Mukhtar Ablyazov and Another
...the meaning of the phrase " for the purpose" in section 423 is to be found in the decision of the Court of Appeal in Inland Revenue Commissioners v Hashmi [2002] BCC 943. 125 Arden LJ, giving the leading judgment of the Court, addressed this issue at [23]–[25]: The question arising on this ......
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Northampton Borough Council v Anthony Michael Cardoza
...236 Mr Morgan submitted that the crucial question is the purpose for which the transfer was made. Mr Morgan referred to IRC v Hashmi [2002] BCC 943, in particular the judgment of Arden LJ (as she then was) at [23], as establishing that there was no requirement to show that the statutory pur......
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(1) Andrew Erlam and Others v (1) Mohammed Lutfur Rahman (A Bankrupt) (First Defendant) (2) Ayesha Khatun Farid (Second Defendant)
...register what that true ownership was. He kept the Deed in a safe and controlled to whom and by what means its effect might be disclosed. In Hashmi [2002] EWCA Civ 981 the Court of Appeal accepted that failure to register dealings with the beneficial ownership is a factor which a judge is e......
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3 firm's commentaries
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English Court Provides Guidance on Director Liability for Dividends - The High Court decision in Burnden Holdings clarifies the law on retrospective attacks on the declaration of dividends.
...(not merely a by-product of the transaction under consideration) but it does not need to be the sole or dominant purpose (IRC v Hashmi [2002] BCC 943, at [23]-[25] per Arden Interestingly, the Court held that, although knowledge of insolvency (whether at the time of the transaction or as a ......
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Court Of Appeal Applies Rigorous Approach To Assessing Purpose Element Of Claims To Set Aside Transactions Defrauding Creditors
...423. The Bank appealed. Decision The Court of Appeal upheld the deputy judge's order. Following Inland Revenue Commissioners v Hashmi [2002] EWCA Civ 981, the Court of Appeal confirmed that section 423 can be engaged in "dual purpose" cases - the victim under section 423 need only establish......
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English Court Provides Guidance On Director Liability For Dividends
...(not merely a by-product of the transaction under consideration) but it does not need to be the sole or dominant purpose (IRC v Hashmi [2002] BCC 943, at [23]-[25] per Arden Interestingly, the Court held that, although knowledge of insolvency (whether at the time of the transaction or as a ......
4 books & journal articles
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Table of Cases
...(No 544/SD/98), Re Gray’s Inn Construction Co Ltd, Re [1980] 1 WLR 711, [1980] 1 All ER 814, (1980) 124 SJ 463, CA 80 Hashmi v IRC [2002] EWCA Civ 981, [2002] BCC 943, [2002] 2 BCLC 489, [2002] BPIR 974 377 Hill v Spread Trustee Co Ltd [2006] EWCA Civ 542, [2007] 1 WLR 2404, [2007] 1 All ER......
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Table of Cases
...(Ch), [2007] Bus LR 879 444 Inland Revenue Commissioners v Bland [2003] EWHC 1068 (Ch) 52, 53 Inland Revenue Commissioners v Hashmi [2002] EWCA Civ 981, [2002] BCC 943 560 Inland Revenue Commissioners v Wimbledon Football Club Ltd and Others [2004] EWCA Civ 655, [2004] BCC 638 50, 64, 82, 8......
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Insolvency Litigation
...Parry, Transaction Avoidance in Insolvencies (Oxford University Press, 2nd edn, 2011), Ch 10. 81 Inland Revenue Commissioners v Hashmi [2002] EWCA Civ 981, [2002] BCC 943. 82 Inland Revenue Commissioners v Hashmi [2002] EWCA Civ 981, [2002] BCC 943, approving Pinewood Joinery v Starelm Prop......
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Application to set aside a transaction defrauding creditors
...the court can make are listed at section 425(1) of the Insolvency Act 1986 2 Section 423 of the Insolvency Act 1986. 3 Hashmi v IRC [2002] EWCA Civ 981. 4 HMRC v Begum [2010] EWHC 799 (Admin); Jetivia v Bilta [2015] UKSC 23. 5 Feakins v DEFRA [2005] EWCA Civ 1513, [2006] BPIR 895. 6 Rule 1.......