Prompted and unprompted disclosure – an FTT decision
The case of United European Gastroenterology Federation, illustrates how difficult it can be to claim that a disclosure is unprompted when HMRC has already booked a verification visit.
12 June 2013
Professional negligence in failing to explain the effect of documents
Our professional negligence recovery team considers the role of professional negligence in failing to explain the effect of documents.
11 November 2013
Putting the discretion back in Part 36
Most lawyers involved in litigation will all be acutely alive to the additional value of Part 36 offers being made after 1 April 2013.
18 October 2013
Product Labelling: Bad Press for Electrical Manufacturers and Internet Retailers
The Guardian’s coverage of product labelling highlights a lack of compliance for many businesses manufacturing and retailing electrical and electronic products.
03 March 2016
Lenders win the last round of the North East Property Buyers litigation
To the relief of mortgage lenders the Supreme Court has unanimously dismissed the appeal in Southern Pacific Mortgage Limited v Scott.
06 November 2014
Public procurement: will the evaluation of social value become compulsory?
The UK government has announced changes to extend the scope of the Public Services (Social Value) Act 2012, designed to rebuild trust after the collapse of Carillion.
13 July 2018
Purchasers may have rights in unbuilt leasehold property
In Alpha Student in Liquidation v Anthony Yiu-Wing Wong, it was held that purchasers of unbuilt leasehold flats have an enforceable equitable lien over the air-space in the freehold site.
02 June 2017
Lehman/Nortel: FSDs Regulated
Liabilities to pension scheme trustees that derive from a financial support direction issued after administration have low ranking, alongside the claims of other unsecured creditors.
31 July 2013
Law Commissions launch preliminary consultation on automated vehicle deployment in the UK
The three-month consultation, focusing on safety, monitoring and maintenance, and liability, has been welcomed by the transport technology sector and is open to public response until February 2019.
08 November 2018
Inter-company loans considered by the First-tier tribunal
The First-tier tribunal decides on an appeal dealing with inter-company loans and the loan relationship provisions in Part 5 of the Corporation Tax Act 2009 (CTA 2009).
12 November 2018
Internet browsing is not copyright infringement
The Court of Justice of the European Union (CJEU) has given its judgement in the Meltwater case holding that internet browsing is not an infringement of copyright.
17 June 2014
Raising the stakes part 2 - Follower Notices
Follower notice provisions are in Chapter 2 Part 4 of the Finance (Number 2) Bill (Finance Bill). HMRC can give a follower notice to a person if four conditions are met.
28 May 2014