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The new Pre-Action Protocol for Debt Claims (the Protocol) came into force on 1 October 2017. Where the Protocol applies, the court will expect parties to comply with its provisions prior to commencing a claim and will take into account non-compliance when giving directions for the management of any subsequent proceedings (paragraph 7 of the Protocol). The Protocol contains no transitional provisions.
See Precedent: Letter of claim—contractual debt claim—in compliance with the Pre-Action Protocol for Debt Claims and Practice Notes: The pre-action protocols and when they apply and Start
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Criminal offences are generally divided into two categories: •conduct crimes, and •result crimesA conduct crime is a crime where only the forbidden conduct needs to be proved. For example, an accused is guilty of dangerous driving if they drove a motor vehicle dangerously on a road or other public
What is a res judicata?A res judicata is a decision given by a judge or tribunal with jurisdiction over the cause of action and the parties, which disposes, with finality, of a matter decided so that it cannot be re-litigated by those bound by the judgment, except on appeal.Final judgments by
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
A limited company that proposes to issue redeemable shares must comply with the provisions of the Companies Act 2006 (CA 2006).Why do companies issue redeemable shares?A company may wish to issue redeemable shares so that it has an alternative way to return surplus capital to shareholders without
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