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The Office of the United States Trade Representative (USTR) has announced that Ambassador Jamieson Greer has issued a statement confirming that the US...
This week's edition of International Trade weekly highlights includes: the World Trade Organization (WTO) announcing safeguard investigations launched...
The World Trade Organization (WTO)’s Committee has announced that Canada initiated a safeguard investigation on 21 April 2026 into imports of certain...
The Trade Remedies Authority (TRA) has published its Statement of Essential Facts (SEF), proposing to extend anti-dumping measures on imports of...
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
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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