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HM Courts & Tribunals Service (HMCTS) has published details of the courts and tribunals opening times for the 2026 Christmas and New Year period....
Dispute Resolution analysis: The Court of Appeal dismissed BHP’s challenge to an award of pre-judgment interest on costs incurred under conditional...
Dispute Resolution analysis: the High Court granted permission to seek summary judgment, and entered judgment for an unpaid contractual debt of...
The UK Supreme Court has published a speech by Lord Hamblen examining the international importance of English commercial law. He identifies freedom of...
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...
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 point
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
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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