“…the Tax Investigation would not explain, or even identify, the basis of the Defendant’s Claim. As Cooke, J said in Laminates Acquisition Co v BTR Australia Ltd [2003] EWHC 2540 (Comm); [2004] 1 All ER (Comm) 737, at para. 45:…”
“…or example, the temporal limits of or the exclusions applicable to the Tax Covenant) or otherwise to deal with it (Laminates Acquisition Co v BTR Australia Ltd [2003] EWHC 2540 (Comm); [2004] 1 All ER (Comm) 737, para. 43).…”
“…Furthermore, as Cooke J observed in LaminatesAcquisition Co v. BTR Australia Limited [2003] EWHC 2540 (Comm) at [29] having referred to the speech of Lord Steyn in Mannai Investments (above) and the judgment of Stuart-Smith LJ in Senate Electrical:…”