Case summaries: 26 January 1998

The following notes of judgments were prepared by the reporters of the All England Law Reports.

Arbitration

Ali Shipping Corp v Shipyard Trogir; CA (Beldam, Potter, Brooke LJJ) 19 Dec 1997.

Subject to the exceptions to the rule already recognised by English law, material generated in the course of arbitration proceedings was confidential, and could not be made use of in other arbitration proceedings simply because the party to whom disclosure was contemplated was in the same beneficial ownership as the party resisting disclosure.

Sydney Kentridge QC, Timothy Wormington (Ince & Co) for the plaintiffs; Julian Flaux QC, John Lockey (Stephenson Harwood) for the defendants.

Capital allowances

Girobank plc v Clarke (Inspector of Taxes); CA (Nourse, Schiemann, Brooke LJJ) 19 Dec 1997.

A data processing centre constructed by Girobank for the purpose of processing cheques for clearance was not an "industrial building or structure". The cheques processed were not "goods" within the meaning of s 18(1)(e) of the Capital Allowances Act 1990.

Peter Whiteman QC, David Waksman (Simmons & Simmons) for the taxpayer; Timothy Brennan (IR Solicitor) for the Crown.