Tax analysis: In Scanwell Logistics (UK) Ltd v HMRC the First-tier Tribunal (FTT) (Tax Chamber) held that an import agent was unable to claim VAT relief under Onward Supply Relief (OSR) provisions as the goods were not supplied through an agent acting in its own name for VAT purposes.

ARCHIVED: This Practice Note has been archived and is not maintained. It collates key developments relating to the import and export of goods generally between the UK and EU and a timeline of the UK/EU negotiations for their future trading relationship from exit day (31 January 2020) up to IP completion day (31 December 2020) . For information on the impact of IP completion day on the trade in goods, see Practice Notes: What does IP completion day mean for Commercial? and What does IP completion day mean for supply of goods? STOP PRESS: On 24 December 2020, the European Commission and UK government announced an agreement in principle on the legal terms of the future UK-EU relationship. Announced just one week before IP completion day, the EU-UK Trade and Cooperation Agreement (TCA), and associated agreements came at the eleventh hour, leaving little time to put in place the necessary legal and practical arrangements to make the deal fully operational. The deal was signed on 30 December 2020

This Practice Note provides practical guidance on the import control regime in the UK. As such, it provides practical guidance on the applicable legislation and the goods that require an import licence. Introduction Import controls are any restrictions that a country would place on goods entering its borders. This may be done for a variety of reasons, such as ensuring that the goods ate safe, are of a certain quality and that they conform to certain standards. In the UK, the Imports, Export and Customs Powers (Defence) Act 1939 enables the Secretary of State to, by order, prohibit or regulate the importation of certain goods. As this Act was passed during war, it prohibited all imports that were not specifically useful to the war efforts. Much later, the Import of Goods (Control) Order 1954 was promulgated. This order maintained the general prohibition on imports are imposed by the Act. It did however allow for licences to be granted to permit imports of goods. However, it went much further. The Order allowed a number of different open

PI & Clinical Negligence analysis: When a party wants to rely on surveillance footage under CPR 32.1, the court will generally permit reliance on such evidence. The real question is whether, assessed objectively, the timing and circumstances of disclosure were unfairly surprising, so that the claimant did not have a fair chance to deal with the material and the defendant acted contrary to proper case management. In this case, because the defendant was entitled to wait until the claimant's case had taken shape, the footage was disclosed more than three months before trial, and the claimant did not quickly state that the timing threatened the trial date, the footage was admitted even though that meant the trial had to be adjourned. Written by Frederick Powell of Doughty Street Chambers.

From Monday 16 May 2022, all new hearings in the Central Family Court (CFC) (excluding hearings in the Financial Remedies Court) will be listed as attended hearings. HHJ Lynn Roberts (Designated Family Judge for the CFC) issued the guidance, which aims to increase the numbers of cases that can be listed and bring about more agreements and settlements. Although there is insufficient capacity to re-list all existing cases as attended, matters already listed may be changed and practitioners are asked to look out for such changes.

PI & Clinical Negligence analysis: This claim concerns the computation of damages in a claim relating to a foreign accident, specifically in Spanish law. Spanish law operates a somewhat harsh system of compensation which imposes a system of fixed tariff damages for injuries of a particular extent or kind. The court was faced with an interesting, but unsuccessful, argument that a recital of the Rome II Regulation undermined those strict regulations. This case is of interest to those practicing in areas relating to foreign law accidents, and includes issues relating to jurisdiction, contributory negligence, quantification of damages in foreign law, and punitive interest. Written by Robert Parkin, a barrister at Deka Chambers.

The removal of goods from a third country into an EU member state.

MLex: Imported glass beads from China are being investigated to find out if they are being dumped on the EU market following a complaint from some European producers, including Sovitec, Potters Ballotoni and Interminglass, the European Commission has said. The regulator has up to 14 months to conclude its probe.

MLex: Imports of continuous filament glass-fibre products from Bahrain, Egypt and Thailand will face an EU dumping investigation, the European Commission said on 17 February 2025. The probe is the latest EU attempt to address dumped or unfairly subsidised exports of glass-fibre products from Chinese economic zones located in foreign countries.

binding ADR processes where a third party neutral makes a decision for the parties after presentation of facts and arguments. Examples include: mediation-arbitration (med-arb), expert determination and adjudication

CPR 52.6(2)(b) replaced the provisions in rules 52.3(7)(b) and CPR 52.18 replaced the provisions in rule 52.9 in October 2016. There were no changes to the wording of the provisions and accordingly the pre-October 2016 cases in this area remain good law. For further information on applications for permission to appeal generally, see Practice Notes: • Permission to appeal—preliminary considerations • Permission to appeal—the application • Permission to appeal—hearing and next steps For further guidance on limited permission to appeal specifically, see Practice Note: Permission to appeal—hearing and next steps—Limited permission to appeal in the Court of Appeal. Conditions on an appeal—introduction There are two key provisions governing the imposition of conditions on an appeal: • CPR 52.6(2)(b) provides that, when granting an application for permission to appeal for first appeals, the court may impose conditions, in other words, the court may grant conditional permission to appeal • CPR 52.18(1)(c) provides that, when considering whether to set aside permission to appeal or strike out an appeal notice, the appeal court may impose conditions or vary existing conditions

Private Client analysis: This case was an appeal against a finding of contempt of court and sentence of imprisonment imposed as a result of that contempt in proceedings in the Court of Protection. The proceedings had been protracted; the underlying proceedings, and the order endorsed by a penal notice breach of which led to the contempt proceedings, both dated from 2020. The appellant breached the 2020 order several times over a period of several years, leading to sentences of imprisonment of three months (running concurrently) followed consecutively by sentence of imprisonment for 28 days. The appellant’s appeal against the findings of contempt and sentence of imprisonment was unsuccessful. Written by Katherine Hampshire, barrister at Serjeants’ Inn Chambers.