The Residential Nil-Rate Band: Passing on the family home
27 August 2015
HMRC ordered to suspend penalty for inaccuracy in tax return
In Eric Eastman v HMRC [2016] the First Tier Tribunal ruled that HMRC was unreasonable to refuse to suspend a penalty for a careless inaccuracy in a taxpayer's self-assessment return.
29 September 2016
Disabled passenger access to the rail network
On 28 March 2014, the 'Office of Rail Regulation' published findings from its research on disabled travellers’ awareness of the assistance available when travelling by rail.
08 May 2014
The Pensions Regulator’s master trust supervision and enforcement policy
Pensions Regulator has set out how it will supervise master trusts and use its enforcement powers. We explain as the window for existing master trusts to apply for authorisation closes.
28 March 2019
HM Treasury publishes response to PSD2 consultation
In this article we explore the government’s response to industry and consumer feedback on its PSD2 consultation and highlight key changes to its position on implementing the directive.
03 November 2017
How do you keep the arguments in a skeleton argument? Answer: follow the rules
The Court of Appeal in Tchenguiz v SFO was not impressed by Counsel choosing to lodge almost 100 pages of 'summarised' argument contrary to the rules.
04 November 2014
HM Treasury consults on PSD2 implementation – a test case for post-Brexit legislation?
PSD2 is one of few legislative acts that is ahead of current practices. We look at how HM Treasury's proposals sit with existing payments legislation.
14 February 2017
The Office of Tax Simplification publish second report on simplifying inheritance tax
The OTS has suggested significant inheritance tax reforms, focusing on interactions of IHT with CGT, Agricultural Property Relief and Business Property Relief, and Lifetime gifts
08 July 2019
Developer fined £100k for building contractor’s watercourse pollution
On 18 May 2016 housing developer Miller Homes Ltd was fined £100,000 by Leeds Crown Court for its involvement in the pollution of a watercourse near Huddersfield.
23 May 2016
High Court reminder that privilege can be lost due to iniquity
Privilege is a protection from having to hand over relevant documents which the law permits as an exception. It can be withdrawn where an attempt is made to abuse it for wrongful purposes.
22 August 2014
High Court Judge urges claimants to use ADR and strikes out claim as an abuse of process
A High Court judge has struck out a claim where the claimant had already obtained full redress through the PPI ADR scheme and then issued proceedings to recover legal costs.
15 August 2013
Designs for retail store layouts may be capable of trade mark registration in Europe
The Court of Justice of the European Union (CJEU) has ruled that it may be possible for a retail store layout to be registered as a trade mark.
14 July 2014