Featured legal research
Latest News
Environmental enforcement weekly round-up—10 June 2026
A weekly round-up of the latest environmental enforcement developments, including the prosecution of two individuals for offences relating to waste dumped in Norfolk.
Question of the week: Where an estate meets the requirements for the informal tax reporting procedures such that they have not yet completed a Trust and Estate Tax Return SA900 and no income tax has yet been paid by the personal representatives (PRs) on estate income, what should be recorded on a Form R185 (Estate Income) for an interim income distribution made to trustees of a Will trust? Should the R185 (Estate Income) refer to any income tax that is likely to be paid by the PRs at the end of the administration period?
This Q&A considers if, where an estate meets the requirements for the informal tax reporting procedures such that they have not yet completed a Trust and Estate Tax Return SA900 and no income tax has yet been paid by the PRs on estate income, what should be recorded on a Form R185 (Estate Income) for an interim income distribution made to trustees...
New guidance published on remote participation in employment tribunals and EATs
Employment analysis: On 4 June 2026, following a Remote Participation Review launched in July 2024 at the request of the Lady Chief Justice, the Courts and Tribunals Judiciary (CTJ) published new guidance on participation in remote hearings in the form of Presidential Guidance for employment tribunals on matters relating to the mode and listing of...
Natural justice and adjudication enforcement (PML v Tunbridge Wells NHS Trust)
Construction analysis: The Technology and Construction Court (TCC) refused to grant summary judgment enforcing an adjudicator’s award of more than £1.65 million because the defendant had a real prospect of establishing that the adjudicator reached the central findings in breach of natural justice. The adjudicator concluded that a compensation event...
CONTACT US
