Other cases that caught our eye: 21 July 2023

Shadow directorships and unjust enrichment: In DMWSHNZ Ltd (in liquidation) and the liquidators thereof v Bank of Scotland plc [2023] CSOH 47 (13 July) the Court of Session (Scotland) opined that a case against Bank of Scotland – on grounds that it had owed a fiduciary duty as a shadow director or alternatively on unjust enrichment grounds in connection with its role in a failed tax avoidance scheme that the pursuer a subsidiary now in liquidation participated in – could proceed to substantial hearing as it was not bound to fail. We look forward to reviewing this case when it goes to a full hearing. Read the decision.