Heading

ON APPEAL FROM THE HIGH COURT OF JUSTICE
BUSINESS AND PROPERTY COURTS IN WALES
TECHNOLOGY AND CONSTRUCTION COURT (KB)
His Honour Judge Keyser KC
Royal Courts of Justice
Strand, London, WC2A 2LL
Before:
LORD JUSTICE COULSON
LORD JUSTICE POPPLEWELL
and
LORD JUSTICE PHILLIPS
Between:
(1) Gareth Owen Wilson (2) Sheila Margaret Wilson | Appellants |
- and - | |
HB (SWA) Limited | Respondent |
Andrew Butler KC and Hugh Rowan (instructed by Direct Access) for the Appellants
Andrew Singer KC and Jonathan Ward (instructed by Howard Kennedy LLP) for the Respondent
Hearing date: 9 October 2025
Approved Judgment
This judgment was handed down remotely at 10.30am on 29 October 2025 by circulation to the parties or their representatives by e-mail and by release to the National Archives.
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- Heading
- LORD JUSTICE COULSON
- 2.The Background Facts
- The Pleaded Case
- The Wilsons’ Schedule of Loss
- The Judgment
- The Applicable Principles
- The Seven Disputed Heads of Loss: General
- Disputed Head 1: Total Capital Losses The Pleaded Claim
- The Judgment
- The Argument Advanced Now
- Discussion and Conclusion
- Disputed Head 2: Investment Loss The Pleaded Claim
- The Judgment
- The Argument Advanced Now
- Conclusion
- Disputed Head 3: Re-Investment Loss The Pleaded Claim
- The Judgment
- The Argument Advanced Now
- Conclusion
- Disputed Head 4: Rental Income Loss The Pleaded Case
- The Judgment
- Discussion and Conclusion
- Disputed Head 5: Secured Borrowing Loss The Pleaded Claim
- The Judgment
- The Argument Advanced Now
- 4 Conclusion
- Disputed Head 6: Indemnity
- Disputed Head 7: Taxation/ IHT 1 The Pleaded Claim
- The Judgment
- The Argument Advanced Now
- Conclusion
- Conclusions
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