ATAD III View from outside the EU
The proposed Directive targets 'shell' companies in the EU, with implications for many international groups. Next in the firing line are non-EU
'enablers' of aggressive tax planning.
25 July 2022
How does a Defendant get a third party to contribute to damages it has to pay?
A defendant may often find that another person caused or contributed to the loss which the claimant is trying to recover from it. How do they seek a contribution from that third party?
04 December 2014
Written contracts: informal variations just got more difficult to enforce
'No oral variation' clauses are legally effective according to the Supreme Court in Rock Advertising v MWB.
31 May 2018
The taxation of payments under interim relief orders
In MT v HMRC, the FTT held that a payment made to a person who has made a protected disclosure pursuant to an order for interim relief under s.129 should be exempt from tax up to the £30,000 threshold.
18 August 2014
Workers on boards: update
Theresa May confirms there will be no mandatory regime.
22 November 2016
Managing illiquid assets in open-ended investment funds – an FCA discussion paper
What are the risks created when consumers use open-ended investment funds to gain exposure to illiquid assets; and what are some of the possible approaches to improving liquidity management?
13 February 2017
Workers on boards: next steps
If the government moves ahead with its proposals what options could it consider and how could those changes be introduced?
16 November 2016
How far is too far? Wellesley's impact on remoteness of damage in professional liability
A look at the impact of the Wellesley judgment on recoverable losses where a professional is liable concurrently in contract and in tort, focusing on Timothy Wright v Lewis Silkin LLP.
18 January 2017
How far must transport providers go to ensure access to wheelchair users on buses?
The Supreme Court appeal hearing of this case takes place on 15 June. We originally wrote about it in December 2014 – you can read it again to learn about the issues raised.
14 June 2016
What makes a profit apportionment method just and reasonable?
Tribunal makes decision on taxable profits in Maersk Oil North Sea UK Ltd and Maersk Oil UK Ltd v HMRC.
09 May 2018
Winding up petitions on disputed debts
Whenever there is an apparent monetary debt, common practice is for a claimant to threaten a winding up petition as part of the tactics to get a potential defendant to pay up.
06 December 2013
Loss of profits and exclusion clauses
The High Court recently published its judgment in the case of Polypearl Ltd v E.On Energy Solutions Ltd [2014]EWHC 3045. The case was a preliminary issue on the interpretation of the exclusion clause.
19 December 2014