| Source: | All England Reporter |
| Publisher Citation: | [2012] All ER (D) 192 (Jan) |
| Neutral Citation: | [2012] EWHC 33 (Comm) |
| Court: | Queen's Bench Division, Commercial Court |
| Judge: | Judge Chambers QC (Sitting as a Judge of the High Court) |
| Representation | Alec Haydon (instructed by Ashurst LLP) for the claimant. |
| Laurent Sykes (instructed by Eversheds LLP) for the defendants. | |
| Judgment Dates: | 20 January 2012 |
Catchwords
Contract - Construction - Terms - Tax deed - Preliminary issue - Claimant selling shares in company under sales purchase agreement and tax deed - Dispute arising over whether repayment of refunds including tax - Preliminary issue of interpretation before court - Whether repayment of interest was to be inferred from relevant clause.
The Case
Contract Construction. The Commercial Court, in answering a preliminary issue, held that there was no implication in the words 'repayment of Tax' in cl 6 of the tax deed such that they included repayment of interest.
If you are a LexisLibrary subscriber you can read more about this case here.
Lexis®Library
- An Official transcript is the final version of the judgment prepared by shorthand writers. LexisLibrary contains all judgments from the High Court and aboveView Judgment
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary
- The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports
- Cases related to this particular case that are related to, or discuss this caseView related cases

