Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Clause 19.13 prima facie satisfies formal requirements of an arbitration agreement and, under the doctrine of separability, continues to subsist despite termination of the underlying contract and approval of the resolution plan; the court's limited prima facie enquiry is confined to formal existence of the clause and arbitrability of disputes, leaving contested legal and factual consequences of the approved resolution plan (including extinguishment of claims) to the arbitral tribunal under competence competence; accordingly live, arbitrable disputes are found and a sole arbitrator is appointed to determine all substantive issues and defences.
Clause 19.13 prima facie satisfies formal requirements of an arbitration agreement and, under the doctrine of separability, continues to subsist despite termination of the underlying contract and approval of the resolution plan; the court's limited prima facie enquiry is confined to formal existence of the clause and arbitrability of disputes, leaving contested legal and factual consequences of the approved resolution plan (including extinguishment of claims) to the arbitral tribunal under competence competence; accordingly live, arbitrable disputes are found and a sole arbitrator is appointed to determine all substantive issues and defences.
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