£17.5m payment to remove restrictions on selling shares not deductible for CGT
In a recent case, HMRC was successful in arguing that a payment made by a taxpayer to remove restrictions on his right to sell shares could not be deducted from his gains on selling those shares.
15 September 2015
AIM companies: new corporate governance requirements
All AIM companies will be subject to 'comply or explain' corporate governance requirements from 28 September 2018. AIM regulation has made it clear that meaningful explanations will be required.
16 March 2018
2017: will we see the practical impact of the Insurance Act 2015?
Dispute Resolution Festive Forecast: today, our insurance team looks at the potential impact of the Insurance Act 2015.
05 December 2016
A defendant's refusal to mediate can be unreasonable... even if the claim has no merit
Under what circumstances are you entitled to your costs of the litigation? We look at the case of Northrup Grumman v BAE Systems.
20 October 2014
Air Quality: another High Court decision on government policy and powers
The High Court has ruled that the government's plans to address poor air quality do not do enough to meet the UK's legal obligations under EU law.
03 November 2016
All monies charge securing a subsequent loan
Depending on its wording, an “all monies” charge can secure a subsequent loan even if that charge is mistakenly removed.
14 September 2015
A wintry flurry of pensions cases – just what you wanted for Christmas?
Dispute Resolution Festive Forecast: today, we look at key pensions disputes before the Courts in the coming months.
06 December 2016
A cautionary tale for directors when declaring dividends
In BTI 2014 LLC v. Sequana SA & Ors [2019], the Court of Appeal upheld the High Court decision that dividends can be challenged as transactions defrauding creditors under the Insolvency Act 1986.
11 February 2019
A change in the balance of commercial interest requires a public contract to be tendered
Retendering "materially varied" contracts subject to the public procurement regime: what amounts to a material variation following the leading European Case Pressetext?
25 February 2015
2017 Non-dom reforms: what progress?
A further update on when we might hear more about the 2017 non-dom reforms. What can clients do in the meantime?
25 July 2016
1975 Act: claims against estates are on the rise
Our disputes partner Kevin Kennedy answers some questions on how claims against estates come about, and what can be done about them.
16 November 2016
£1m fine for breaching environmental permits: another loud message from the courts
A £1m court fine for a waste company is another demonstration that the new Environmental Sentencing Guideline has teeth, and businesses should take note.
19 April 2016