Serious Fraud Office v Eurasian Natural Resources Corporation at appeal, in 2018.

Forfeiture will, in certain circumstances, give a landlord an opportunity to terminate their tenant’s tenancy and recover possession of their land.

Under any type of contract, a party will want to limit to what extent they will be liable to the other party for losses the other party incurs which are attributable to that first party. Logistics contracts are no exception.

Recent case law has increasingly found in favour of validity, particularly where the will has been professionally prepared. The courts’ view appears to be that experienced solicitors would not prepare a will for a person if they feel they did not have capacity or were concerned about their understanding of the same.

Much has been written and discussed about the Corporate Insolvency and Governance Bill 2020 since its publication in May 2020 and its passage through Parliament at break neck speed.

On 6 April 2021 Practice Direction 57AC (PD57AC) came into force which radically affects the way in which trial witness statements must be prepared in the Business and Property Courts (BPC).

It is now two years since the UK became the first major world economy to pass laws to bring all greenhouse gas emissions to 'net zero' by 2050.

Are new dwellings zero rated for VAT? Not exactly, explains Kevin Hall in Taxation Magazine.

With the UK inflation rate already at a 40 year high, the continuing aftermath of the COVID-19 pandemic, and the general uncertainty surrounding the invasion of Ukraine, the cost of raw materials is rapidly increasing.

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.