El-Ajou v Dollar Land Holdings Plc (No1)

[1994] 2 AllER 685

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El-Ajou
vDollar Land Holdings Plc (No1)

Court:

Judges: Nourse LJ
Rose LJ
Hoffmann LJ

Legislative References:
Trades Descriptions Act 1968 - section 20

Case References:
Lennard's Carrying Co Ltd v Asiatic Petroleum Co Ltd - [1915] AC 705
R v Andrews-Weatherfoil Ltd - [1972] 1 WLR 118
Tesco Supermarkets Ltd v Nattrass - [1972] AC 153
Blackburn, Low & Co v Vigors - (1887) 12 App Cas 531
Turton v London and North-Western Railway Co - (1850) 15 LT (OS) 92
Dresser v Norwood - (1864) 17 CB (NS) 466
Baldwin v Casella - (1872) LR 7 Ex 325
Gladstone v King - 105 ER 13
Regina Fur Co Ltd v Bossom - [1957] 2 L1 Rep 466
Blackley v National Mutual Life Association - [1972] NZLR 1038
Tanham v Nicholson - (1872) LR 5 HL 561
Kelly v Cooper - [1993] AC 205
Lennard's Carrying Co Ltd v Asiatic Petroleum Co Ltd - [1915] AC 705
Powles v Page - (1846) 3 CB 16; 136 ER 7
Re Carew's Estate Act (No 2) - (1862) 31 Beav 39; 54 ER 1051

Hearing date:
Judgment date: 2 December 1993

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Orders

Hoffmann LJ: I would therefore allow the appeal. I do not regard this as an unsatisfactory outcome. If the persons beneficially interested in a company prefer for tax or other reasons to allow that company to be for all legal purposes run by off-shore fiduciaries, they must accept that it may incur liabilities by reason of the acts or knowledge of those fiduciaries. (Order accordingly)