Navigate the intricate regulations surrounding product energy efficiency with our comprehensive guidance. Gain insights into compliance requirements, implementation strategies, and best practices to ensure you meet evolving standards. Our resources provide essential support to legal practitioners championing sustainability and efficiency in the market.
Nuisance and the rule in Rylands v Fletcher—common law liability for pollutionPrivate nuisancePrivate nuisance is an unlawful interference with a...
Public nuisance—general principlesPublic nuisanceThe common law offence of public nuisance was abolished by section 78 of the Police, Crime,...
Meaning of waste—definition of wasteDefinition of Waste'Waste' is defined in the Waste Framework Directive, Directive 2008/98/EC (WFD) as any...
Environment Agency (EA)—powers of entryThe Environment Agency (EA), Natural Resources Wales (NRW) and Health and Safety Executive (HSE) have...
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
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
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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