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MLex: The US Court of Appeals for the Federal Circuit previewed a potential favourable ruling for the Trump administration in its battle to preserve...
The Department for Business and Trade (DBT) has announced that the UK-India Free Trade Agreement (FTA) will enter into force on 15 July 2026....
The Trade Remedies Authority (TRA) has published its Statement of Essential Facts (SEF), proposing to extend the anti-dumping measure on imports of...
This week's edition of International Trade weekly highlights includes: the European Parliament approving an EU‑US tariff legislation with safeguard...
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...
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
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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