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Table of Cases

Document Cited authorities 258 Cited in Related
AuthorElspeth Berry
Pages13-24

Table of Cases

References are to page numbers.

A Partnership v Commissioners for HMRC [2015] UKFTT 0161 (TC),

[2015] SWTI 1589 208 Aas v Benham [1891] 2 Ch 244, 65 LT 25, CA 65, 135 AB (a firm) v Commissioners for Her Majesty’s Revenue and Customs

[2007] STC (SCD) 99, [2007] STI 157 199 Abouraya v Sigmund [2014] EWHC 277 (Ch), [2015] BCC 503,

[2014] All ER (D) 208 (Feb) 74, 75 Adams v Cape Industries [1990] Ch 433, [1990] 2 WLR 657, [1991] 1

All ER 929, CA 47 Airtours Holidays Transport Ltd v The Commissioners for Her

Majesty’s Revenue and Customs [2014] EWCA Civ 1033, [2015]

STC 61, 164 NLJ 7617, [2014] All ER (D) 244 (Jul) 209 Alder v Fouracre (1818) 3 Swan 489, 36 ER 947 135 Aldermore Bank plc v Austin Law (A Firm) [2014] EWHC 2175 (Ch) 19, 91 Altus Group (UK) Ltd v Baker Tilly Tax and Advisory Services LLP

[2015] EWHC 12 (Ch), [2015] STC 788, [2015] STI 158 20 Amin and Amin v Amin [2009] EWHC 3356 (Ch), [2009] All ER (D)

186 (Dec) 103 Anton Piller KG v Manufacturing Processes Ltd [1976] Ch 55, [1976]
2 WLR 162, [1976] 1 All ER 779, CA 134 Ashdown v Samuel Williams and Sons Ltd [1957] 1 QB 409, [1956] 3

WLR 1104, [1957] 1 All ER 35, CA 96 Attorney General v Burges 145 ER 654, (1726) Bunbury 223 87 Attorney General v Cocke [1988] Ch 414, [1988] 2 WLR 542, [1988]
2 All ER 391, ChD 152

Backhouse v Charlton (1878) 8 Ch D 444, 26 WR 504, ChD 149 Bagel v Miller [1903] 2 KB 212, 72 LJKB 495, 8 Com Cas 218, KBD 89 Baker v West Reading Social Club [2014] EWHC 3033 (Ch), [2014]

BCC 575 152 Bank of Beirut SAL and Banque du Liban v HRH Prince Adel ElHashemite and the Registrar of Companies of England and Wales
[2015] EWHC 1451 (Ch), [2016] Ch 1, [2015] 3 WLR 875, [2016]
1 BCLC 127 29

xiv Partnership and LLP Law

Barclays Bank Trust Co Ltd v Bluff [1982] Ch 172, [1982] 2 WLR

198, [1981] 3 All ER 232 104 Barclays Mercantile Business Finance Ltd v Mawson (Inspector of

Taxes) [2004] UKHL 51, [2005] 1 AC 684, [2004] 3 WLR 1383,
[2005] 1 All ER 97 194 Barnes v Youngs [1898] 1 Ch 414, 67 LJ Ch 263, 46 WR 332, ChD 116, 117 Barton v Morris [1985] 1 WLR 1257, [1985] 2 All ER 1032, (1986) 51

P & CR 84, ChD 50 Barton v Wright Hassall LLP [2016] EWCA Civ 177, [2016] CP Rep

29, [2016] All ER (D) 202 (Mar) 129 Bass Brewers Ltd v Appleby [1997] 2 BCLC 700, [1996] PNLR 385,

(1997) 73 P & CR 165, CA 88 Beaver v Cohen [2006] EWHC 199 (Ch), [2006] All ER (D) 144 (Feb) 54, 55 Bentley v Craven (1853) 18 Beav 75, 52 ER 29 65 Bevan v Webb [1901] 2 Ch 59, 70 LJ Ch 536, [1900–3] All ER Rep

206, CA 63, 106 Bhayani v Taylor Bracewell LLP [2016] EWHC 3360 (IPEC), [2017]

ETMR 14 57 Bird Precision Bellows Ltd, Re [1984] Ch 419, [1984] 2 WLR 869,

[1984] 3 All ER 444, Ch D; affd [1986] Ch 658, [1986] 2 WLR
158, [1985] 3 All ER 523, CA 123 Birketts (a firm) v Customs & Excise Commissioners [2002] V&DR

100, [2002] STI 371 208 Blisset v Daniel (1853) 10 Hare 493, 68 ER 1022 116, 117 Bloxham v Freshfields Bruckhaus Deringer [2007] ET/2205086/06,

[2007] Pens LR 375, ET 119 Boardman v Phipps [1967] 2 AC 46, [1966] 3 WLR 1009, [1966] 3 All

ER 721, HL 65 Boehm v Goodall [1911] 1 Ch 155, 80 LJ Ch 86, [1908–10] All ER

Rep 485, ChD 150 Boghani v Nathoo [2011] EWHC 2101 (Ch), [2012] Bus LR 429,

[2011] 2 All ER (Comm) 743, [2011] 2 BCLC 704 149 Bond v Gibson & Jephson (1808) 1 Camp 185, 170 ER 923, Assizes 81 Bourne, Re; Bourne v Bourne [1906] 2 Ch 427, 75 LJ Ch 779, 54 WR

559, CA 149 Brettel v Williams, Ackroyd & Price (1849) 4 Exch 623, 154 ER 1363,

[1843–60] All ER Rep 702 84 Briggs & Co, Re, ex parte Wright [1906] 2 KB 209, 75 LJKB 591, 50

Sol Jo 514, KBD 84 Briggs v Oates [1991] 1 All ER 407, [1990] ICR 473, [1990] IRLR

472, ChD 19 Broadhurst v Broadhurst [2006] EWHC 2727 (Ch), [2006] All ER (D)

143 (Oct) 61, 65 Butchart v Dresser (1853) 4 De GM & G 542, 43 ER 619 149

Table of Cases xv

C Connelly & Co v Wilbey (Inspector of Taxes) [1992] STC 783, 65

TC 208, ChD 198 Cadbury-Schweppes Pty Ltd v Pub Squash Co Pty Ltd [1981] 1 WLR

193, [1981] 1 All ER 213, [1981] RPC 429, PC 22 Campbell v Campbell [2017] EWHC 182 (Ch) 18, 61, 64, 151 CAS (Nominees) Ltd v Nottingham Forest plc [2002] BCC 145 110 Catch a Ride Ltd v Gardner [2014] EWHC 1220 (Ch) 143 Certain limited partners in Henderson PFI Secondary Fund II LP (a
firm) v Henderson PFI Secondary Fund II LP (a firm) [2012]

EWHC 3259 (Comm), [2013] QB 934, [2013] 2 WLR 1297,
[2013] 3 All ER 887 139 Chahal v Mahal and Deol [2004] EWHC 2859 (Ch), [2004] All ER (D)

190 (Sep) 16, 146 Charnley Davies Ltd (No 2), Re [1990] BCC 605, [1990] BCLC 760,

ChD 173 Cheema v Jones [2017] EWCA Civ 1706, 159 BMLR 204, 167 NLJ

7769 28 Choudhury v Choudhury and [2006] EWHC 1837 (Ch), [2006] All ER
(D) 340 (Jul) 17 Choudhri v Palta [1994] 1 BCLC 184, [1992] BCC 787, CA 151 Christie Owen & Davies plc v RAOBGLE Trust Corporation [2011]

EWHC 1151 (Ch), [2011] NPC 104, [2011] All ER (D) 173 (Oct) 12 Clyde & Co LLP v Bates van Winkelhof [2014] UKSC 32, [2014] 1

WLR 2047, [2014] 3 All ER 225, [2014] IRLR 641 20, 21, 37 Clydesdale Financial Services Ltd v Smailes (No 1) [2009] EWHC

1745 (Ch), [2011] 2 BCLC 405, [2009] BCC 810, [2010] BPIR 62 173 Cobbetts LLP and Lee Crowder (a firm) v Hodge [2009] EWHC 786

(Ch), [2010] 1 BCLC 30, (2009) 153(17) SJLB 29, [2009] All ER
(D) 156 (Apr) 17 Commissioners for HMRC v Vaines [2016] UKUT 2 (TCC), [2016]

STC 1201, [2016] SWTI 239, [2016] All ER (D) 238 (Jan) 197 Commissioners for HM Revenue and Customs v Pal [2006] EWHC

2016 (Ch), [2008] STC 2442, [2006] SWTI 2074, [2006] All ER
(D) 480 (Jul) 93, 208 Commissioners of Customs and Excise v Redrow Group plc [1999]

UKHL 4, [1999] 2 All ER 1, [1999] STC 161, [1999] All ER (D)
132 209 Const v Harris (1824) Turn & R 496, 37 ER 1191, [1824–34] All ER

Rep 311 59, 139 Conway...

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