Professional Documents
Culture Documents
Pierce if-
1. Wholly owned subsidiaries.
2. No separate business operations.
3. The owners of three businesses have been
disturbed in their possession and enjoyment of it.
Woolfson v Strathclyde RC (1978
S.L.T. 159)
Compulsory purchase order of shop premises in
St Georges street Glasgow by Glasgow Corporation.
Business organised under 3 companies
Numbers 57 and 59-61 (owned by Mr Woolfson).
Numbers 53-55 (owned by Solfred Holdings Ltd):
He held two thirds of the shares wife held one third.
• Question
• Was this an exclusively Revlon Suisse Asset?
• Was it connected in the course of trading with
Revlon Inc?
Buckly LJ
“Since, however, all the relevant companies are
wholly owned subsidiaries of Revlon… the mark is…..
an asset of Revlon…... regard Suisse as
holding the mark at the disposal of Revlon and for
Revlon’s benefit. The mark is an asset of the Revlon
Group of companies regarded as a whole, which all
belong to Revlon.”
• Rare application
Tax Evasion
• Littlewoods Mail Order Stores Ltd v IRC
• [1969]1 WLR
• Applicants: official receiver, liquidator, or any creditor. Acting in own name but on
behalf of the company
• On examination of officer’s conduct the court can order person to repay all or some
of funds.
In Re Continental Assurance Company of
London plc CHANCERY DIVISION
[2001] BPIR 733