Podcast from Caroline Benfield and Elizabeth Taylor on the Corporate Insolvency & Governance Bill 2020.

Historically courts have taken a robust approach to protecting gifts contained in wills for the benefit of a charity. A number of recent cases suggest a change of approach towards charities. A notable case, which reflects these changing attitudes is the case of Gill and Woodall [2010].

In 2023, a shareholder recovered the VAT paid on professional fees despite making an exempt sale of the shares in their company. HMRC rejected the shareholder’s claim, but the Tribunals have accepted the shareholder’s arguments. The case is Hotel La Tour Ltd [2023] UKUT 00178 (TCC). Shareholders should now be considering whether they can structure their share sales in order to recover VAT on professional fees, or whether share sales in the past four years qualified for input tax recovery.

We regularly receive requests for advice on how to regain possession of a tied cottage when a statutory tenancy comes to an end, particularly in cases where the history of succession is not easily accessible.

Letters of intent are widely used in the construction sector where the employer wants to get on with the project and does not want to, or cannot, wait until the building contract has been negotiated and signed.

What does “best endeavours” mean? This was an issue in Jet2.com Ltd v Blackpool Airport Ltd; fasten your seatbelts…

Paddy Power Betfair has been fined £2.2 million by the Gambling Commission for permitting stolen money to be gambled.

The above question is frequently asked by parties who wish to incorporate their own standard terms into a contract but are faced with the other contracting party’s conflicting terms.

An often quoted rule in litigation proceedings is “there is no property in a witness”. Put simply, just because one party to proceedings has taken a statement from a witness does not prevent the other party from also seeking to do so.

A leading Midlands law firm has boosted its commercial litigation team after recruiting a senior HMRC tax specialist to a tax consultancy role.