Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Finality of prior adjudication barred a former director from challenging creditors' claims in winding-up proceedings in an individual capacity. Earlier proceedings between the former director and the Official Liquidator had conclusively determined that he lacked locus standi to raise such objections. Because that determination had attained finality between the parties and arose in identical circumstances, no different position applied. The appeal was therefore not maintainable and was dismissed with costs.
Finality of prior adjudication barred a former director from challenging creditors' claims in winding-up proceedings in an individual capacity. Earlier proceedings between the former director and the Official Liquidator had conclusively determined that he lacked locus standi to raise such objections. Because that determination had attained finality between the parties and arose in identical circumstances, no different position applied. The appeal was therefore not maintainable and was dismissed with costs.
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