The Charging Infrastructure Investment Fund and Low Carbon Transport
This briefing aims to give developers, investors and funders an idea of some of the key legal areas to focus on when looking at investment in charging infrastructure and electric vehicle projects.
20 March 2019
The case of BPP University College – Applying Mitchell in the Tax Tribunal
Failure to comply with directions in the Fist-tier Tribunal can be grounds for the award of a barring order against further proceedings.
23 July 2014
The Autumn Statement 2015: Tackling the avoidance of employment taxes
The Chancellor's policy paper behind the statement contains a raft of measures to deal with those who seek to minimise the employment taxes they pay.
25 November 2015
Capital gains tax relief available on sale of flat occupied by elderly relative
Taxpayers successfully claimed principal private residence relief from capital gains tax on the sale of a flat occupied by an elderly parent.
28 January 2014
Capital Gains Tax: Principal Private Residence Relief
The “final period exemption” for Principal Private Residence Relief (PPR) has been reduced from 5 April 2014 from 36 months to 18 months.
11 July 2014
Capital Focus Limited v HMRC: houses in multiple occupancy can be zero-rated dwellings
The FTT has found that houses in multiple occupancy can be zero-rated dwellings under the VAT legislation. The purpose of the legislation is to zero-rate the creation of new homes where none existed.
17 August 2016
Changes to insurance for driverless cars
The Vehicle Technology and Aviation Bill is the government's first proposed change to support driverless car technology. What does this mean for insurance and the introduction of driverless cars?
17 March 2017
Carrier bags and consumer rights
With the excitement surrounding charges for carrier bags , consumers might have missed another significant milestone: that October has also brought the Consumer Rights Act 2015.
07 October 2015
Capacity Market Rules: proposed changes
This article summarises key proposed changes to the Capacity Market Rules and looks forward to the upcoming reviews of the Capacity Market by Ofgem and BEIS.
01 May 2018
Cohabitant's pension win has different impact on public and private sector pension schemes
Supreme Court rules that the survivor of a cohabiting couple was entitled to a pension from her partner's public sector scheme. We look at the impact on private and public sector pension schemes.
16 February 2017
Collective agreements in a TUPE transfer: static or dynamic?
The Court of Justice of the European Union (ECJ) has issued its decision in an important case concerning the effect of industry or sector-wide negotiated terms after the transfer of an undertaking.
23 July 2013
CMA confirms investment consultancy reforms
The CMA has published its final report and details of remedies following its market investigation into investment consultancy and fiduciary management services.
17 January 2019