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The following Tax news provides comprehensive and up to date legal information on FTT grants HMRC’s costs application (HMRC v Michael Breen)
The following Practice Compliance news provides comprehensive and up to date legal information on Cilex wins permission to challenge Mazur ruling
The following Dispute Resolution news provides comprehensive and up to date legal information on Court of Appeal—application of service gateways to misuse of trade secret claims (Playtech Software Ltd v Realtime SIA)
The following Dispute Resolution news provides comprehensive and up to date legal information on The limits of the iniquity exception to legal professional privilege in case of entrapment (Pliego v Astor Asset Management 3 Ltd)
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
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
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
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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