An introduction to the basic principles of tradeStructure of the WTO agreementsThe Marrakesh Agreement Establishing the World Trade Organization...
This week's edition of International Trade weekly highlights includes the WTO announcing that the 12th Ministerial Conference will be hosted on 12—15...
This week's edition of International Trade weekly highlights includes the WTO announcing that the chair of the fisheries subsidies negotiations,...
International Trade analysis: The House of Lords International Agreements Committee (IAC) has welcomed the government’s undertaking to increase...
Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is
Financial clean break orders in family proceedingsDuty of the court to consider a clean breakAlthough there is no presumption in favour of there being a financial clean break between parties on divorce, the court is under a duty to consider whether it would be appropriate to exercise its powers so
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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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