Company – Fraudulent trading. The CPR Pt 20 claimant, Aquila, successfully applied for a declaration that property of the claimants, who had been involved in a tax avoidance scheme, and their wives, was held on trust for it as being property wrongfully obtained by a fiduciary. The Chancery Division held that Aquila had established its proprietary rights and the respondent Crown Prosecution Service had not established that it had any current rights which were capable of impeaching those rights.