The regulation of a profession is not an economic activity requiring or allowing the regulatory body to charge VAT on membership subscriptions. The Court has no authority to make an order to control how any future liquidator of a company should distribute the assets on insolvency. It is wrong to seek to fetter his acts and discretions in this way. The defendant's mortgage debts are to be disregarded when looking at whether or not to make a confiscation order, but are not to be disregarded when making a costs order. The two questions look at the defendant's circumstances from different points of view.
Time limits are to be followed more strictly in commercial cases.
The parties are to apply to the court for an extension if one is required. There is no rule of law against adoption of a child by a single person living within a homosexual relationship. The court must always look to the best interests of the child in question. Casuals Holdings Plc A party made subject to a sub poena duces tecum can sometime be entitled to payment of the costs of compliance on the standard basis and not just to conduct money. Regina v Wicks Validity of planning enforcement notice must be challenged in civil proceedings not during defence on enforcement.