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
The Ocean Victory: joint insurance, waiver of liability and unintended consequences
The Ocean Victory agreement to obtain joint insurance resulted in an implied waiver of liability. This highlights the importance of carefully drafted insurance and liability provisions in contracts.
25 May 2017
The NIC's challenge for green warehousing and logistics
We assess the scale of green ambition in the National Infrastructure Commission’s report on cleaner logistics and warehousing
17 May 2019
A guide to intellectual property rights in the UK
If you are launching a business in the UK, you may want to consider some or all of these types of intellectual property rights
24 May 2021
The new financial sanctions regime: key changes for businesses
Part 8 of the Policing and Crime Act 2017 is now in force, bringing substantial changes to the UK's financial sanctions enforcement regime. We review the changes and what they mean for businesses.
27 April 2017
InsurTech: digitisation in an age-old industry
A snapshot of major changes to the insurance value chain driven by emerging technologies.
17 March 2017
The Supreme Court clarifies when lying to an insurer will invalidate insurance claims
The Supreme Court has held that 'collateral' lies told to an insurer in support of a policy claim will not prevent recovery where the lies are immaterial to the insured's right to recover.
25 July 2016
The Serious Fraud Office: priorities, powers and predictions post-ENRC
We explore the impact on the SFO of the Court of Appeal’s recent decision on privilege, summarise its priorities, recap its powers and offer our predictions on enforcement.
03 October 2018
The Spread of ATED: Property Taxes Extended
We examine the Chancellor's plans to extend his tax raid on property owners over the next two years, which bring more modest tax payers within his sights.
02 July 2014
The role of HR during disciplinary investigations
In Dronsfield v University of Reading, the EAT has re-examined the role of HR in investigations and disciplinary proceedings - a topic currently under the spotlight in Employment Tribunals.
12 September 2016
The Serious Fraud Office has its second deferred prosecution agreement approved
The SFO has had its second DPA approved in respect of an offence under the Bribery Act 2010. This DPA sheds further light onto how such agreements are likely to work in the future.
25 August 2016
SAAMCo principles and contributory negligence: a reminder for claimants
Lloyds Bank Plc v McBains Cooper Consulting Limited examines the extent to which a professional advisor may be liable for a claimant's loss and how damages can be reduced by contributory negligence.
03 May 2018