Keeping confidential lending policies out of professional negligence litigation
Our Professional Negligence litigation team looks at the tension between preserving confidentiality and a defendant’s right to argue about causation in the case of Ward Hadaway v DB UK Bank.
14 November 2013
FCA publishes its first warning notice statements
A look at the new power to issue warning notice statements to regulated entities and individuals adopted by the 'Financial Conduct Authority' FCA.
10 February 2014
Keep Calm and GAARy on...
John Barnett (who was a member of the GAAR interim advisory panel) and Ian Carnochan give their views on the GAAR and what it may mean in practice.
14 August 2013
Furnished Holiday Lets - but no break from Inheritance Tax?
What are the current rules for Business Property Relief for IHT on holiday cottages?
14 August 2013
The FCA’s proposal to update Permitted Links rules
The FCA has published consultation paper CP18/40 regarding changes to the existing permitted links framework that applies to insurers providing linked long-term contracts of insurance.
15 January 2019
Julian Nott v Commissioners for HMRC [2016] – trading or property income?
Property income and trading income are taxed under different provisions of the tax code. This can sometimes have practical implications for the taxpayer.
16 March 2016
Judge refuses to revisit judgment because evidence was missed out of the court papers
When evidence is inadvertently left out of the papers put before the court, can the judge revisit the judgment when the missing material comes to light?
06 October 2015
FCA launches market study into wholesale insurance broker sector
The FCA launched a market study into the wholesale insurance broker sector in November 2017 and has stated that it wants to ensure the sector is working well and fosters innovation and competition.
29 January 2018
JCT 2016 Edition: what does the Minor Works Contract tell us about what's in store?
The remaining tranches of the JCT 2016 Edition seem likely to be published in short order. We review the Minor Works suite and highlight key themes which look set to run throughout.
28 September 2016
FCA hits brokers again over anti-bribery failings
Lloyd's broker Besso Ltd joins Aon, Willis and JLT Specialty in being fined by the FCA for anti-bribery systems and controls failings, as part of the FCA's continued targeted enforcement.
29 April 2014
From CRC to SECR: emissions and energy reporting obligations for UK companies
The CRC Energy Efficiency Scheme comes to an end in 2019. From April, UK companies will be required to report on emissions and energy efficiency through Streamlined Energy and Carbon Reporting (SECR).
27 November 2018
James Thornton v HMRC: distinction between income and capital receipts for lease surrenders
The First Tier Tribunal finds that settlement monies paid by a tenant to exit a lease are capital receipts for repairing damage to property and not income payments for loss of rent.
20 December 2016