Navigate the sensitive realm of state security and intelligence law, where confidentiality and national interests intersect. This topic provides essential guidance for practitioners dealing with legal issues related to national security, intelligence operations, and governmental oversight.
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
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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