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Law360: The European Parliament approved a regulation to strengthen the EU’s protections from global steel overcapacity, cutting the tariff-free...
The World Trade Organization’s (WTO) Dispute Settlement Body (DSB) considered China’s request for the establishment of a dispute panel to review...
This week's edition of International Trade weekly highlights includes: the European Commission announcing a political agreement on an EU-US trade deal...
The World Trade Organization (WTO) has reported that the Russian Federation notified the WTO Committee on Safeguards on 14 May 2026 of the initiation...
The Chartered Institute of Arbitrators (CIArb) has published an analysis exploring the application of the United Nations Convention on Contracts for...
An introduction to the Agreement on Subsidies and Countervailing MeasuresThis Practice Note introduces the basic concepts of subsidisation and...
How to import goods into the UKThis Practice Note provides practical guidance on importing goods into the UK or Northern Ireland from any country...
The World Trade Organization (WTO) has reported that the Philippines has submitted a notification that it has initiated a preliminary safeguarding...
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
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
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