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Judgments and decisions from 2001 onwards

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  • Rihan v Ernst & Young Global Ltd & Ors High Court (Queen's Bench Division) [2020] EWHC 901 (QB) Matching text sample:

    ...of the audit client’s business practices. An assurance audit... ...that the audit client’s business practices, in the auditor’...

    ...be traded, especially when the trade is in cash, for...

    ...into thinking that Kaloti’s business practices were essentially sound when...

    ...capital) acting as an international trade association and unofficial non-governmental... ...on promoting high standards of business practice within the international gold... trade.

  • Abbey Forwarding Ltd v Hone & Ors High Court (Chancery Division) [2010] EWHC 2029 (Ch) Matching text sample:

    ...a freight forwarding and warehousing business. In the early years... ...that time part of its business consisted in operating a bonded...

    ...transport, shipping and freight forwarding business for many years. In...

    ...HMRC will examine all the business’ activities and may enquire... ...about your suppliers, customers, business plans, accounting systems, premises... ...when HMRC is satisfied the business is a genuine enterprise,... ...to carry on such a business, will HMRC process the...

    the business is not commercially viable

  • Barco De Vapor BV & Ors (t/a Joint Carrier) v Thanet District Council High Court (Chancery Division) [2014] EWHC 490 (Ch) Matching text sample:

    ...a sole trader running a business called Joint Carrier. The... Joint Carrier business offers logistics services, transport... of goods and animals, trade negotiation and organisation consultancy.... ...in order to take this trade. The second claimant trades...

    ...in the live animal export trade and is clearly very experienced... ...the practical aspects of the trade and the various legal issues...

    ...It is not a popular trade. Mr Lomas is firmly...

    ...in the live animal export trade. He has many years’...

  • Nopporn Suppipat & Ors v Nop Narongdej & Ors High Court (Commercial Court) [2023] EWHC 1988 (Comm) Matching text sample:

    BUSINESS AND PROPERTY COURTS OF ENGLAND...

    ) is a business associate of Khun Nop and...

    ...a very valuable wind farm business in Thailand. In Thailand,...

    ...a very lucrative and successful business.

  • The Durham Company Ltd (t/a Max Recycle) v Durham County Council High Court (Chancery Division) [2020] EWHC 3200 (Ch) Matching text sample:

    BUSINESS AND PROPERTY COURTS OF ENGLAND...

    ...state aid regime that limits trade-distorting government support to businesses...

    ...is separate from a free trade agreement with the EU.... ...catch subsidies that can distort trade. It’s up to...

    TDC carries on the business of the provision of commercial...

  • Morris-Garner & Anor v One Step (Support) Ltd Court of Appeal (Civil Division) [2016] EWCA Civ 180 Matching text sample:

    ...in the sale of a business providing “supported living” services...

    The business

    ...and set up her own business under the name One Step... ...young people leaving care. The business was based in Northolt,...

    OSAAT’s business expanded rapidly. By an... ...KM-G sold OSAAT’s business to One Step Support Limited... ...purchasers of 50% of the business were the Costelloes. Martin...

  • Balmoral Group Ltd v Borealis [UK] Ltd. & Ors High Court (Commercial Court) [2006] EWHC 1900 (Comm) Matching text sample:

    ...000,000. Much of its business involves supply to the oil... ...The Group has a transport business. Balmoral Marine Ltd, originally...

    ...). Balmoral entered the rotomoulding business in 1992, when it...

    ...on Balmoral’s oil tank business was disastrous. Balmoral claims...

    ...name implies, Oftec is a trade association, of which Borealis...

  • iSOFT Group Plc v Misys Holdings Ltd. & Anor Court of Appeal (Civil Division) [2003] EWCA Civ 229 Matching text sample:

    ...approximately £850m. Its core business is the development and licensing... ...services and healthcare industries. The business was started in 1980,...

    ...In 2000 the UK healthcare business was expanded when ACT acquired...

    ...hand, iSOFT had a substantial business in supplying patient information systems...

    ...or substantially similar to, the business of the Company or any... ...or at Completion (‘Restricted Business’) within the Restricted Area...

  • Peter Wilson v The Commissioners for HMRC Upper Tribunal (Tax and Chancery Chamber) [2021] UKUT 239 (TCC) Matching text sample:

    ...developing a separate international tax department within the London Office of...

    ...on the profits of a trade, profession or vocation. Where... ...LLP’s profits of a trade or profession, Class 4... ...would be payable were the trade or profession carried on in...

    ...to LLPs carrying on a trade, profession or business with a view to profit...

    ...to the profits of a trade profession or vocation chargeable to...

  • ASIF MAHMOOD v THE BIG BUS COMPANY High Court (Queen's Bench Division) [2021] EWHC 3395 (QB) Matching text sample:

    ...over 40 years’ experience doing business in the Middle East and... ...he undertook a number of business development and marketing consultancy roles... ...but also sometimes carrying on business as an entrepreneur, although...

    ...employment as the Defendant’s Business Development Director in August 2000...

    ...as an employee of the business to be established in Dubai...

    ...for a successful tourist bus business. Familiar with the Defendant’... ...little more knowledge of the business than that, the Claimant...