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The following Pensions news provides comprehensive and up to date legal information on MoD loses appeal over army reservist's right of access to pension scheme
Sources of constitutional lawIn briefThe British constitution is unwritten in the sense that it does not derive from a single constitutional text. It...
Methods of statutory interpretation used to resolve disputes about the meaning of legislationIntroduction to statutory interpretationThe aim of...
Convention rights—structure of qualified rightsThe rights preserved under the European Convention on Human Rights (ECHR), as set out in the Human...
Judicial review—time limits and the pre-action protocolWhen considering whether and how to bring a claim for judicial review, the first step is to...
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
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
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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