Unexplained Wealth Orders: what you need to know
Unexplained Wealth Orders are now in force, requiring individual suspects of serious crime to explain the source of their wealth.
30 January 2018
Anti-doping ‘whereabouts requirements’ do not breach human rights
The ECHR has rejected a claim that the whereabouts requirements of the French Anti-Doping Agency restricted athletes' right to freedom of movement or right to respect of private and family life.
19 January 2018
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
Another tenant’s break fails on a technicality
The Court of Appeal in Friends Life v Siemens [2014] EWCA Civ 382 has just delivered a sharp reminder of the need for absolute compliance with the terms of an option to break the lease.
09 April 2014
ATED and ATED-related CGT changes for 2019
This article considers the ATED changes for 2019 including the impact of the government's decision to abolish ATED-related CGT and expand the Non-resident CGT regime with effect from 6 April 2019.
07 March 2019
ATED CGT and Non-Resident CGT – FAQs
This article focuses on common questions about ATED-related CGT and Non-Resident CGT which may be relevant to anyone de-enveloping structures in the coming months in light of the 2017 IHT changes.
25 August 2016
Are damages available for public procurement breaches?
If public authorities make an error in evaluating a tender, what should the remedy be? UK courts and European courts have different interpretations. Where does this leave authorities and bidders?
09 November 2017
Bad news for interventionist shareholders – three decisions in favour of the company
When minority shareholders are at loggerheads with the company, tough decisions often have to be made in short timescales and the relationship can quickly become poisonous.
16 May 2014
Avoiding collisions: which country decides an international dispute?
The case of the Alexandros T sheds some light on the English court's approach to related proceedings issued in different European jurisdictions.
19 November 2013
Averil Finn - A fatal change of control for EIS purposes
Both Income Tax relief and Capital Gains Tax exemptions are available to EIS schemes. However, these tax reliefs can be unintentionally forfeited when two EIS companies are merged.
22 May 2014
Autumn Statement 2016 – update for employers
Key announcements in the 2016 Autumn Statement affecting employers, partners in LLPs, employees and workers providing services to the public sector.
24 November 2016
Autumn Budget 2017: what are the implications for planning and CPO?
We consider the potential impacts of the autumn budget for planning and development, including measures related to housing, the community infrastructure levy and further reform of the planning system.
24 November 2017