International Corporate Rescue
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Vol 16 (2019) - Issue 5
Article preview
Global Corporate Limited v Hale [2018] EWCA Civ 2618
Richard Layther, Trainee Solicitor, and William Snowden, Solicitor, Freshfields Bruckhaus Deringer, London, UKSynopsis
The Court of Appeal recently re-examined the High Court’s decision to find that unlawful distributions by a company could be retroactively reclassified as payments for services. The original High Court decision was reported on in International Corporate Rescue, Volume 15, Issue 2. The appellant, Global Corporate Limited ('Global'), appealed against the High Court's finding that the payments did not constitute unlawful dividends.
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