The application before him was for summary judgment on a variety of claims, including one by Gencor AGP Ltd against Mr Dalby, a former director, for an account in respect of commission that belonged in equity to ACP but which he had diverted directly to a British Virgin Islands company in his sole control, Burnstead Ltd. The defence was that Mr Dalby was not account¬able because he had not received the commission; and Burnstead was not accountable because it was not in a fiduciary relationship with ACP. That argument was rejected, as Rimer J explained at para 26: