Where a remedial notice1 requires the taking of any action, and that action is not taken in accordance with that notice within the compliance period2 or, as the case may be, by the subsequent time by which it is required to be taken, every person who, at a relevant time3, is an owner4 or occupier5 of the neighbouring land6 is guilty of an offence7. In proceedings against a person for such an offence, it is a defence for him to show that he did everything he could be expected to do to secure compliance with the notice8, and it
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This Practice Note considers the legal concept of mistake in contract law. It examines common mistake, mutual mistake, unilateral mistake, mistake as to identity and mistake as to the document signed (non est factum). It also considers the impact of each of these types of mistake on the contract and
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
What is a res judicata?A res judicata is a decision given by a judge or tribunal with jurisdiction over the cause of action and the parties, which disposes, with finality, of a matter decided so that it cannot be re-litigated by those bound by the judgment, except on appeal.Final judgments by
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