Secretary of State for Business, Innovation and Skills v Potiwal

JurisdictionEngland & Wales
Judgment Date2012
Neutral Citation[2012] EWHC 3723 (Ch)
Date2012
CourtChancery Division
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17 cases
  • PSV 1982 Ltd v Sean Anthony Edward Langdon
    • United Kingdom
    • Chancery Division
    • 8 September 2021
    ...was conceded by the plaintiff in Johnson v Gore Wood & Co [2002] 2 AC 1 [at 60D] and was found to be the case in Secretary of State for Business, Innovation and Skills v Potiwal [2012] EWHC 3723 78 Mr Chichester-Clark notes that, in Virgin Atlantic Airways Limited v Zodiac Seats UK Limited......
  • Mr Nopporn Suppipat v Mr Nop Narongdej
    • United Kingdom
    • King's Bench Division (Commercial Court)
    • 31 July 2023
    ...2 Lloyds rep 308 at [23]–[24]. 749 See Resolution Chemicals Ltd. v. Lundbeck [2013] EWCA Civ 924 at [32]. 750 Secretary of State for Business, Innovation & Skills v Potiwal [2012] EWHC 3723, (Ch) (decision of VAT tribunal against company binding on its director, controller and significant......
  • PJSC National Bank Trust v Boris Mints
    • United Kingdom
    • Queen's Bench Division (Commercial Court)
    • 11 April 2022
    ...their particular facts, have found privity between a company and a controlling director/shareholder: for example Secretary of State for Business, Innovation & Skills v Potiwal [2012] EWHC 3723, (Ch) (decision of VAT tribunal against company binding on its director, controller and significa......
  • Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
    • United Kingdom
    • Chancery Division
    • 28 March 2014
    ...is only one decided case in which the doctrine of privity has been considered in a tax-related context, namely Secretary of State for Business, Innovation and Skills v Potiwal [2012] EWHC 3723 (Ch), [2013] Lloyd's LR 124. The basic facts are summarised in the headnote: "Mr Potiwal was the ......
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