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The European Parliament has adopted changes to EU rules on cosmetics, fertilising products and the classification, labelling and packaging of...
The Department for Energy Security and Net Zero (DESNZ) has announced that the Climate and Nature Security Taskforce held its inaugural meeting to...
The European Commission has opened a consultation on the use of bio-based feedstock in plastic packaging. The consultation will inform its review...
The European Parliament has adopted its first-reading position on changes to Regulation (EU) 2024/1787, the EU Methane Regulation, which would delay...
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
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
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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