Case

An appeal against a decision that VAT was chargeable on investment fund success fees that became payable after the investment adviser left the VAT group of the company holding the fund has been unanimously dismissed by the Supreme Court. The Prudential Assurance Company Ltd argued that no VAT was ch

Aberdeen City Council has successfully recovered over £1 million embezzled by a former senior official, allowing more than £300,000 in council tax to be returned to residents.

The Sheriff Appeal Court has refused to allow the director of a liquidated company who was also the director of a creditor of that company to act as lay representative for the latter after finding that he was not a suitable person to act as the defender’s representative. Pursuer Colin Hastings

A sheriff has ordered the payment of just over £436,000 by the stepmother of a pursuer who was due to receive funds under two testamentary trusts set up by his paternal grandparents after finding that she had breached fiduciary duties on behalf of a company set up by his father by allowing fal

A commercial judge has dismissed an action by a former company director seeking over £500,000 from the accounting firm instructed to value his shares for compulsory sale after finding that the firm did not act negligently in carrying out the valuation. Mark Coulter raised the action against An

A commercial judge has extended the administration period of a fashion retailer into its fifth year after a note was lodged by its administrators seeking an additional 12 months to resolve the remaining outstanding tasks of the administration. The joint administrators of PSL2021 Realisations Ltd, fo

A tax advisory company has lost a claim raised against a fruit and vegetable wholesaler that engaged its services after a sheriff ruled that a purported £9,600 “cancellation fee” said to be part of the company’s standard terms had not been incorporated into the contract betwe

An Aberdeen sheriff has ordered a property developer to discharge a £1.15 million standard security granted in his favour by another developer after ruling that all the conditions of discharge had been complied with. Pursuer David Booth and defender Daniel Donald had previously agreed to form

The Sheriff Appeal Court has refused an appeal by a man who was due payments from a bank for mis-sold payment protection insurance following a 2019 decision that it could not set-off the payments against a discharged protected trust deed debt, upholding a sheriff’s decision that his claim had

Doug Barrowman, the husband of Baroness Mone, has been acquitted of embezzlement and tax fraud after a trial in Spain. Mr Barrowman and his business partners had been accused over a £16 million deal to purchase a cable factory that went on to file for bankruptcy.

A commercial judge has removed the joint administrators of a London Stock Exchange listed company operating football centres across the UK after the company’s largest shareholder, owed approximately £2.4 million by the company, made an application to the Court of Session. The application

The UK Supreme Court has ruled that a Scottish company director had acquired a securities option from his company as part of measures to financially rescue it and became subject to income tax after an appeal against an Inner House decision to the opposite effect was made by HM Revenue and Customs. V

Former F1 boss Bernie Eccleston has been ordered to pay £650 million after he pled guilty to trust fund tax fraud.

A man who embezzled £170,000 from a deceased woman who had hired him as a financial advisor and later appointed him executor of her estate has lost a High Court appeal against his conviction.  Gordon Couch, who was sentenced to three years’ imprisonment for embezzling funds from the

The UK Supreme Court has allowed an appeal by HM Revenue and Customs against a decision of the Court of Session to allow for the recovery of historic input VAT by the NHS Lothian Health Board for private work undertaken between 1974 and 1997. NHS Lothian claimed unrecovered input tax in respect of p