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An introduction to EU law and competition law issues for take-or-pay clauses in energy contractsThis Practice Note introduces take-or-pay clauses in...
Production Sharing ContractsIntroductionA production sharing contract (PSC) is a contractual relationship between a host government and a private...
The Offshore Transmission Owner (OFTO) regimeWhat are OFTOs?Offshore Transmission Owners (OFTOs) are the owners of offshore transmission assets which...
Power purchase agreements (PPAs)—key terms and issuesWhat is a power purchase agreement?A power purchase agreement (PPA) is a contract between an...
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
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
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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