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The UK General Data Protection Regulation (UK GDPR)—NavigatorThis Practice Note serves as a reference guide to the Retained Regulation (EU) 2016/679...
Privacy law—misuse of private informationThe tort of misuse of private information is focused on ‘the protection of human autonomy and dignity—the...
Confidentiality agreement—mutualThis Agreement is made on [date]Parties1[insert name of party] [of [insert details ] OR a company incorporated in...
The Information Commissioner’s Office (ICO)The Information Commissioner’s Office (ICO) is the UK’s independent regulator designed to uphold...
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
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
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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