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 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


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.

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