Sparkasse Hilden Ratingen Velbert v Benk & Anor  EWHC 2432 (Ch) (29 August 2012) - bankruptcy annulment and the grounds for making a bankruptcy order.
After an exhaustive review of the authorities the learned judge concluded:
"To conclude, Mr Benk's COMI was in my judgment in Germany at the time of the presentation of the second bankruptcy petition, and when the Order was made. That is where he was habitually resident, though living temporarily in England. He accepted that he did return to Germany after coming to England, though he said this was not very often. However, habitual residence does not require presence at any particular time, only habit. He had no professional domicile here, as the photography business was window-dressing, with no potential for any significant degree of permanence, and was not at the root of his insolvency. Moreover, it was organised (at least in part) using German connections."
"This is the ultimate statement of where the law on IVAs is to be found in our great common law...