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The Data (Use and Access) Act 2025 (Commencement No 9 and Transitional and Saving Provisions) Regulations 2026, SI 2026/1015, bring into force on 30...
The Competition and Markets Authority (CMA) has published an open letter to domestic heating oil suppliers on the use of fair and transparent terms...
This week's edition of Commercial weekly highlights includes: a Court of Appeal decision in Batavia Eximp & Contracting (S) Pte Ltd v Pedregal...
MLex: Snap is facing a new Dutch collective action over the allegedly addictive design of Snapchat, illegal content and unlawful data processing, with...
Fiduciary DutiesWho is a fiduciary?There is no comprehensive list of the relationships which give rise to the existence of fiduciary duties under...
RepudiationThis Practice Note concerns repudiation and sets out what a repudiatory breach of contract means. It explains how a repudiatory breach goes...
If a contract’s actual date and effective date are different, is the effective date enforceable?For the purposes of this Q&A we have assumed this is...
Agent and principal relationships with third partiesThis Practice Note deals with the relationships arising between principals, agents and third...
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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