The following Dispute Resolution news provides comprehensive and up to date legal information on Dispute Resolution weekly highlights—5 February 2026
The following Arbitration news provides comprehensive and up to date legal information on Tort claims and contractual exclusions—jurisdiction of arbitral tribunal (MS ‘V1’ and another v SY Co)
What is a tort?This Practice Note provides an introduction to tort law by addressing three questions:•what does the concept of being liable in tort...
Negligence—key elements to establish a negligence claimThis Practice Note outlines the key elements for establishing a claim in negligence. For...
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...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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