Instead, it found that the (allegedly) tortuous act - that is the act which went against the owner's interests - occurred when the watercolors were separated from the rest of Hoffmann's property and sent from Munich to Wiesbaden.

Two members of FUSS, Richard and Judy Price of Tonbridge in Kent, were amongst those who received threats of legal action from the Church's solicitor, accusing them of planning, "unlawful and tortuous acts" against the Church.

If a taxpayer in the course of carrying on a business or earning income from a property receives damages or similar compensation, such as that received as a result of another party's breach of contract or tortuous act, the receipt will be either income or capital for income tax purposes.