The following Tax news provides comprehensive and up to date legal information on UT considers taxpayer’s application for permanent anonymity and third party disclosure request (HMRC v The Taxpayer and Others)
The following Dispute Resolution news provides comprehensive and up to date legal information on Dispute Resolution weekly highlights—28 November 2024
The following Dispute Resolution news provides comprehensive and up to date legal information on The meaning of multiple damages and the unenforceability of foreign judgments (Motorola v Hytera)
Rescission of a contractWhat is rescission of a contract?The remedy of rescission is available to a party whose consent, in entering into a contract,...
The doctrine of res judicataWhat is a res judicata?A res judicata is a decision given by a judge or tribunal with jurisdiction over the cause of...
Negligence—key elements to establish a negligence claimThis Practice Note outlines the key elements for establishing a claim in negligence. For...
Tort—the different types of tortThis Practice Note identifies the main torts (bar negligence and nuisance, which are covered elsewhere in our related...
Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is
Financial clean break orders in family proceedingsDuty of the court to consider a clean breakAlthough there is no presumption in favour of there being a financial clean break between parties on divorce, the court is under a duty to consider whether it would be appropriate to exercise its powers so
Early leavers—preservationFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from 55 to 57 on 6 April 2028 (save for members of the firefighters, police and armed forces public service pension schemes).The Finance Act 2022 will also give
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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