Tax analysis: In McCabe v HMRC, the Upper Tribunal (UT) upheld the decision of the First-tier Tax Tribunal (FTT) that the taxpayer had remained UK-resident throughout a period in which he was also resident in Belgium.

Tax analysis: In Murphy v HMRC, the Upper Tribunal (UT) dismissed the taxpayer’s appeal and allowed HMRC’s cross-appeal, finding that HMRC’s enquiries and closure notices relating to a claim for share loss relief claimed by the taxpayer and carried back to the previous tax year were validly made.

Tax analysis: In A D Bly Groundworks and Civil Engineering, the Upper Tribunal (UT) dismissed the companies’ appeals against a decision of the First-tier Tax Tribunal (FTT) that a deduction in computing trading profits was not allowable for provisions in respect of future payments under an unfunded unapproved retirement benefit scheme (UURBS).

Tax analysis: The Upper Tribunal (UT) has quashed HMRC’s decision to refuse the Gloucestershire Hospitals NHS Foundation Trust relief on VAT on a managed theatre service. Written by Owain Thomas KC at 1 Crown Office Row.

In relation only to the State Second Pension is the top band of earnings over the lower earnings threshold (LET) on which the state second pension accrues at the 10% rate.

Tax analysis: In Morgan Lloyd Trustees Ltd v HMRC, the Upper Tribunal (UT) considered the appeal of a pension scheme trustee company (MLT) against scheme sanction charges imposed under section 239 of the Financial Act 2004 (FA 2004), in respect of unauthorised payments made by the schemes to the sponsoring employers. The UT remitted the appeal as it related to two of the payments back to the First-Tier Tax Tribunal (FTT) for further consideration but dismissed the appeal in all other respects.

The minimum price set up for property to be auctioned

The ‘upstream’ segment of the oil and gas industry loosely encompasses exploration and production (E&P) activities related to searching for, recovering and producing natural gas and crude oil.

For further practical guidance on the financing of energy, power and resources projects across a number of sectors, including those discussed in this Practice Note, see also textbook: Energy and Resources Financing: A Practical Handbook. What is the UK Continental Shelf (UKCS) petroleum project lifecycle? The lifecycle of a typical petroleum project on the UKCS can be viewed in the following stages: Each stage of an upstream petroleum project will require several different legal contracts, the precise mix of which will depend on the project specifics, including the nature of the field, the parties to the project and the anticipated activities to be carried out. We set out below a brief overview of the most common commercial agreements found at each stage of a typical upstream petroleum project on the UKCS. The associated financial agreements required in connection with an upstream petroleum project and agreements relating to the acquisition and disposal of assets on the UKCS are outside the scope of this Practice Note. Licensing Licensing refers to the process by which

The Office for Nuclear Regulation (ONR) has notified Urenco ChemPlants Ltd and Babcock Critical Services Ltd that both companies will be prosecuted for health and safety offences relating to an incident in February 2024 at the Tails Management Facility on the Urenco UK nuclear licensed site in Capenhurst. The incident involved a metal container holding nearly 11 tonnes of uranium oxide powder that fell from a forklift truck, hitting nearby equipment and releasing a small amount of uranium oxide powder inside the facility. No workers were injured and there were no public safety consequences. The decision to initiate legal proceedings follows an ONR investigation. Urenco ChemPlants operates as a tenant organisation on the licensed site, while Babcock Critical Services acts as a contractor. ONR will confirm the date and location of the first hearing in due course.

Introduction It may be necessary to make an urgent application to the Court of Protection in one of two situations: • where no proceedings exist, but it is necessary to get urgent relief from the court before it is possible to complete all the steps required to start such proceedings, or • where proceedings are already up and running and an unexpected development means that it is necessary to come to the court quickly during the course of those proceedings In broad terms, the principles that apply are the same in either situation (they are also the same whether the application relates to the health and welfare of the person or their property and affairs). Under Practice Direction 3B on case pathways (PD 3B), more formal requirements apply in relation to the bringing of the first category of case above. See Practice Note: Making an application to the Court of Protection. The specific requirements applying in medical treatment cases (even though they now fall under the personal

Ms Ursula von der Leyen has been re-elected by the European Parliament in her role as President of the European Commission with 401 votes in her favour. Before the vote, she provided her statement and vision for a stronger and more prosperous Europe. Key initiatives that Ms von der Leyen’s set out include a new Clean Industrial Deal to drive decarbonisation and industrial growth, a European Democracy Shield for countering foreign information manipulation and interference, a plan for agriculture to address the need to adapt to climate change, a Roadmap for Women’s Rights, and tackling issues related to screen time and social media. The Commission's President-elect will now send official letters to Member States, inviting them to put forward their candidates for European Commissioner posts. The Parliament will then organise nominee hearings in the relevant committees after summer 2024. The full college of Commissioners will then need to be endorsed by Parliament.