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The following International Trade news provides comprehensive and up to date legal information on Further tariff delay ‘highly likely’, US Treasury Secretary Bessent says
The following International Trade news provides comprehensive and up to date legal information on White House clarifies US tariff rate on China is 55%
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...
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
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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