Private Client analysis: This News Analysis examines a recent decision of the First-tier Tribunal (Charity) (the Charity Tribunal) in which the Charity Commission’s decision to disqualify a de facto charity trustee from acting as such was upheld by the Charity Tribunal. It considers the position of de facto trustees. It also comments on the period of disqualification and the difficulty of reconciling the charity disqualification cases so far decided. In this case, the Charity Tribunal upheld the Charity Commission’s original order (which had been based on allegation of fraud) even though the fraud allegation was not made out before the Charity Tribunal. Written by Matthew Smith, barrister at Maitland Chambers.

A director who is not registered at companies house, but who is on the face of it a director and holds themselves out to be a director.

Restructuring & Insolvency analysis: A party found to be a de facto director based on findings of fact was made liable for all payments made to him by the company and certain payments made by the company to other parties on the basis that he had breached his duties as a director by permitting or causing the company to perpetrate a fraud on HMRC and by diverting funds which should have been paid to HMRC. Where a liquidator has not been provided with all, or indeed any, books and records of a company in liquidation, that does not stop a court weighing the oral evidence of witnesses against the contemporaneous written evidence available, and drawing inferences and conclusions from the lack of written evidence. That said, the oral evidence needs to be tested against the limited written documentation and only the oral evidence which is consistent with the documentary evidence is likely to prove the points being raised. Written by Mark Sands, head of Insolvency at Apex Litigation Finance Ltd.

The Insolvency Service has announced that Benedict Moruthoane, aged 51, has been disqualified as a director by the High Court for 14 years after helping to defraud investors of £360,000 through an African gold trading scam. His disqualification order prevents him from directly, or indirectly, becoming involved in the promotion, formation or management of a company, without the permission of the court.

A situation which exists as a matter of right exists de jure.

A director registered as a director at companies house (see Director).

Law360, London: A London judge has ruled that a pension scheme for a company that prints banknotes is not liable to pay out an extra £20m, finding in favour of the business on a question of how the retirement plan should be interpreted.

Where the duty to refer a merger to the Competition Commission (CC) arises, the Competition and Markets Authority (CMA) has the right to exercise a discretion not to refer a merger to the CC where it believes that the market(s) concerned is/are not of sufficient importance to justify a reference. In this case, the market(s) is/are described as 'de minimis'. The aim of the de minimis exception is to avoid references to the CC where the cost of the reference would be disproportionate to the size of the market concerned. The European Commission operate a similar process in relation to the article 101 prohibition, which does not apply where the impact of the agreement on intra-Community trade or on competition is not appreciable.

The law does not concern itself with trifles

A hearing de novo is a completely fresh hearing.

The move from a single averaged tariff or charge to separate ones based on differing geographical areas or types of service.

The formal process under the Energy Act 2004 by which a Designating Direction is revoked or amended by the Secretary of State so that an installation, site or facility (or part of an installation, site or facility) is no longer subject to that Designating Direction.