Transferable tax history to be introduced for North Sea oil and gas
HM Treasury hopes to attract new entrants to the North Sea with the introduction of an innovative transferable tax history mechanism for deals that complete on or after 1 November 2018.
18 January 2018
The value of trees?
Agricultural subsidies in the EU and after Brexit are moving towards agri-environmental and conservation schemes. But what is a tree worth?
11 July 2016
Trade mark case: Birkenstock loses protection for its 'patterned sole' UK trade mark
This case reaffirms the difficulty in defending a sub-brand (or unconventional) trade mark and provides guidance to brand owners on how to evidence acquired distinctiveness.
24 April 2018
Town or village green applications: how many times can a defective application be amended?
Village green applications pose catastrophic risk to development sites. The courts have recently ruled that applicants can repeatedly correct defective applications well past the application deadline.
17 October 2017
Trade loss relief: J Beacon v HMRC
J Beacon v HMRC illustrates the standard that must be met to claim trade loss relief.
03 April 2018
Trade and customs impacts at ports post-Brexit
Changes to customs requirements and checks post-Brexit may impact ports and surrounding infrastructure. The Home Affairs Committee has advised government to put contingency plans in place.
24 November 2017
Town and Village Green Wales Update
The Planning (Wales) Act 2015 came into force on 6 July 2015 and has further enhanced the legislative divide between England and Wales for planning matters in a number of ways.
08 September 2015
When no profit IS a profit: GDF Suez v Teeside [2015] UKFTT 0413 (TC)
A recent First-Tier Tribunal case demonstrates that accounts, prepared in accordance with UK GAAP, do not always reflect companies profits for tax purposes.
15 September 2015
Where there's a will, there's a way to correct it
A decision in the High Court has found that where a will does not reflect the testator's intention, the court may intervene to interpret the will to give effect to their wishes.
02 July 2014
When are funds drawn down under a SIPP subject to an IPO?
The High Court has determined the circumstances in which sums drawn down under a self-investment personal pension scheme could be subject to an income payments order.
09 August 2016
Wyatt v Vince: First bite of the cherry?
Will the Supreme Court’s decision in Wyatt v Vince see fewer parties attain ‘closure’ at the end of a divorce?
13 March 2015
Third parties’ improved rights to claim against insurers
The Third Parties (Rights Against Insurers) Act 2010 (the 2010 Act) will finally come into force from 1 August 2016
10 May 2016