In a policy paper, the UK and 24 other jurisdictions announce the aim to implement the OECD’s latest tax transparency framework for the automatic exchange of information on immovable property (real estate).

The National Crime Agency (NCA) has published details of a joint UK–US–India investigation that led to the disruption of a fraud call-centre in Noida, Uttar Pradesh, India, on 7 July 2025. The activity followed 18 months of collaboration between the NCA, the Federal Bureau of Investigation (FBI), Microsoft and India’s Central Bureau of Investigation (CBI), who worked together to identify the organised crime group, analyse data and target the IT infrastructure used by fraudsters. The call-centre was allegedly operated by individuals posing as Microsoft employees, offering fake technical support services in response to pop-up messages warning users their devices were infected or hacked. Victims were charged for unnecessary assistance, with over 100 UK victims believed to have lost more than £390,000. The group used spoofed phone numbers and voice over internet protocol (VoIP) to disguise their identity and route calls through multiple countries. Two individuals were arrested, and the NCA has confirmed it will continue to support the CBI to ensure justice for UK victims.

A joint account is a particular account in a bank where a sum standing to the credit of a joint account is a debt owed to the creditor jointly and is not enforceable by any of the joint account holders on his own.

Joint and several describes a liability or obligation where two or more parties are each liable together for the whole, and also each liable individually for the whole. A claimant or creditor may pursue any one debtor for 100% of the debt or damages, leaving that debtor to seek contribution from others.In England and Wales and Northern Ireland, joint and several liability commonly arises in tort (for example, concurrent tortfeasors), contract (co-obligors), guarantees, partnership law and as expressly drafted in finance and commercial documents. It is recognised in statute (for example, contribution legislation) and extensively developed in case law.In Scotland, the equivalent concept is usually described as “joint and several” or “in solidum”, with similar practical effect: each obligant can be sued for the full amount, subject to rights of relief.In Ireland, usage and effect broadly mirror England and Wales; joint and several liability appears frequently in commercial contracts, banking, construction and professional negligence.“Joint and several” should be distinguished from purely joint liability, where all debtors must be sued together, and from several liability, where each debtor is only liable for its own share.

1 Subject to clauses [Insert], the liabilities and obligations of [insert names of relevant

Joint and several liability arises where two or more persons under the same contract make a promise to the same person, and at the same time each of them individually makes the same promise to that same person.

1 Joint and several liability [Except for clauses [insert],] the liabilities and obligations of [insert names of relevant

The Finance Act 2020 (FA 2020) introduced measures enabling HMRC, in certain insolvency-related circumstances, to make: • directors, shadow directors and certain other individuals participating in the management of a company • participators in a company, or • members or shadow members of a limited liability partnership (LLP) personally liable for amounts of tax or certain tax penalties owed by the companies or LLPs on a joint and several basis by giving such individuals a joint and several liability notice (JSLN). These measures were originally conceived as part of measures for: ‘…tackling the small minority of taxpayers who deliberately abuse the insolvency regime in trying to avoid or evade their tax liabilities, including through the use of phoenixism.’ HMRC guidance offering an overview of the various JSLN measures echoes this statement, although it focuses on the new legislation’s role as a deterrent: ‘The aim of the legislation is to deter individuals from

Covering letter [Headed paper] To: [Insert name and address of arbitrator] Dear [Insert name], [Insert case name and reference] We act for [the Claimant OR the Respondent] in the above arbitration. This letter is sent on behalf of both parties and has been approved by [the

Where two or more authors have collaborated in the production of a work in which the contribution of one author is not distinct from the contribution of the other author or authors. Each contributor must contribute a significant part of the skill and labour protected by the copyright.

A work of joint authorship is a work produced by the collaboration of two or more authors in which the contribution of each author is not distinct from that of the other author or authors.

Intellectual Property analysis: This analysis considers the IPEC decision in the retrial in this matter relating to the dispute of joint authorship of the screenplay for the film Florence Foster Jenkins in Kogan v Martin. It examines the IPEC’s decision with a particular focus on the application of Gestmin SGPS SA v Credit Suisse (UK) Ltd. Written by Ashton Chantrielle, barrister, at 8 New Square.