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HarmonisationDefinition of harmonisationHarmonisation, also known as standardisation or approximation, refers to the determination of EU-wide legally...
Indirect effect of EU lawWhat is indirect effect of EU law?The doctrine of indirect effect, or consistent interpretation, is a duty that national...
The EU Commercial Agents DirectiveThis Practice Note considers Council Directive 86/653/EEC (OJ L 382/17), the EU Commercial Agents Directive. It...
Infringement proceedings against EU Member StatesUnder Article 17(1) of the Treaty on European Union (TEU), one of the European Commission’s core...
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of 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
Temporary repatriation facility—FAQsFor a summary of the changes to the taxation of non-domiciled individuals and the abolition of the remittance basis of taxation from 6 April 2025, see Practice Note: The abolition of the remittance basis of taxation from 2025–26. For information on the remittance
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