As the beginning of the new tax year approached, HMRC was busy. To maximise recoveries to help to pay the national debt, its use of winding-up petitions has been increasing each quarter, resulting in a steady rise in the number of compulsory liquidations of companies. Many tax claims (called Regulation 80 determinations) were also issued before their potential expiry at the end of the tax year. And, to fulfil its announced intention to conclude as many tax avoidance matters relating to loan charges as possible before the end of March 2023, many more taxpayers who HMRC considers to be subject to the loan charge received decisions on what they owe.

We helped a technology supplier with a major software licensing problem.

The Supreme Court heard the appeal in Hirachand v Hirachand in January 2024, and the judgment has been long awaited and was handed down on 18 December 2024.

A commercial landlord and tenant might assume that their respective rights to terminate a lease would be contained within a professionally and comprehensively drafted document. This is not necessarily the case - such an intention needs to be set out clearly and unambiguously.

In recent years the number of disappointed children contesting their parent’s Will has substantially increased.

Many companies will have insurance to cover financial losses when their business is interrupted by an unforeseen event. This extends in some cases to illness; we set out below some areas for companies to consider as they grapple with the challenge of coronavirus.

Parminder Takhar, Senior Associate discusses the story of the Royal Nawaab and highlights how it provides several lessons for anyone involved in the disposal or acquisition of a commercial venture.

We review three farming-related proprietary estoppel cases that resulted in trial before a court in 2023 in order for the parties to achieve a resolution - albeit one imposed by the respective judges.

If the true intentions of the person making a will are not contained within their will, it may be possible to contest a will on the grounds of fraud. Fraud is defined in criminal law as being “an intentional deception made for personal gain or to damage another individual”.

Where a will has been executed in suspicious circumstances, the court must be satisfied that the person making the will understood and approved the contents of the will.