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Legal update

Anson v HMRC: UK Taxpayer win: Double Tax Treaty Relief in Respect of Profits from US LLC

The Supreme Court has held in Anson v HMRC Commissioners that an individual taxpayer was entitled to double tax treaty relief in respect of his share of profits in a Delaware LLC.
11 August 2015

Publication

An acquired attraction - the key employment law points

In this article for the Attractions Handbook 2015-2016 ©Cybertrek leisuremedia.com, Crofts identifies the key employment law points buyers need to consider when acquiring an attractions business.
11 August 2015

Legal update

Economic reality and the supply of services: looking behind the engagement letter

The Tribunal has upheld HMRC's decision that a company (Danesmoor Ltd) should not be entitled to recover input VAT incurred on professional fees for a corporate restructuring.
10 August 2015

Publication

Arnold v Britton: why contractual interpretation in cupcakes is the vital ingredient

The High Court applies the Supreme Court’s decision in Arnold v Britton on contractual interpretation in a supply agreement for cupcakes. Honeyrose Bakery Ltd v Lola’s Kitchen Ltd.
10 August 2015

Publication

Use it or lose it: A briefing on the Sofaworks case & implications for CTM

The High Court has found two Community Trade Marks owned by Sofa Workshop to be liable to be revoked for non-use and unenforceable in infringement proceedings. This briefing discusses the findings.
10 August 2015

Legal update

Affordable Housing Exemptions and Vacant Building Credit Quashed

A High Court decision has led to provisions introduced in the National Planning Policy Guidance in late 2014 relating to affordable housing exemptions and vacant building credit being quashed.
07 August 2015

Legal update

Supreme Court upholds planning permission despite breach of EIA Regulations

In R  v. North Norfolk District Council , the Supreme Court laid down clear guidance for circumstances where judicial relief may be refused even where procedural irregularity has been established.
05 August 2015

Publication

Protecting cash from criminality: when property becomes criminal for purposes of POCA 2002

In R v GH [2015] UKSC 24, the Supreme Court considered the law relating to money laundering prosecutions. We review the judgement and give practical reminders on their money laundering obligations.
05 August 2015

Legal update

The pitfalls of abiding by LLP Agreements in Investment Fund Partnerships

A dispute over a member’s continued membership of an Investment Fund LLP has highlighted the difficulties in managing individuals and the business where LLP agreements are involved.
04 August 2015

Press release

Burges Salmon advises Herman Miller on new UK manufacturing facility

Experts from Burges Salmon have advised office furniture manufacturer Herman Miller on the development of its new manufacturing facility on a brown field site in Melksham.
04 August 2015

Publication

Edenred v HM Treasury: Supreme Court guidance on material change in procurement contracts

The Supreme Court delivered its judgment in Edenred v HM Treasury and others [2015 UKSC 45] where Edenred challenged HM Treasury's decision to enter into arrangements changing a public contract.
04 August 2015

Legal update

Employment Edit – what's new in employment law

Current £30,000 exemption on termination payments may be subject to change; The Modern Slavery and Supply Chains Government Response has now been published; and more... 
30 July 2015
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