Company
Robinson v H G Robinson & Sons Ltd and others [2020] EWHC 1 (Ch), [2020] All ER (D) 40 (May)
The petitioner’s petition for winding up of the family company would be struck out. The Chancery Division held that the petitioner had acted unreasonably in seeking to wind up the company instead of pursuing: (i) the offer from the respondent family members to buy his shares at a fair value; and/or (ii) a claim under s 994 of the Companies Act 2006. Having found that a winding up order would not be made, it was appropriate for the court to exercise its discretion to strike out the petition.
Customs & excise
Logfret (UK) Ltd v Revenue and Customs Commissioners [2020] EWCA Civ 569, [2020] All ER (D) 35 (May)
The Upper Tribunal (Tax and Chancery Chamber) had been correct to find that the appellant taxpayer, which was the guarantor for duty in respect of goods which were moved under arrangements which suspended the payment of duty, had
