On 27 April 2020 the Chancellor announced yet another scheme to assist smaller businesses who are having difficulty accessing measures currently in place.

The case of Connell & Lynn v Beal Developments Ltd, Eastman Securities Ltd and Burton Waters Management Company [2024] UKUT 54 (LC) considered the potential costs risk for leaseholders who wish to challenge service charges already determined by another neighbour’s application.

On 1 March 2021, HMRC introduced a new VAT reverse charge in a move to overhaul VAT liability within the construction supply chain.

The Loan Charge 2019 has become a much discussed topic amongst tax and financial services professionals over the last 2 years or so. As its implementation comes closer, it has become clear is that HMRC is having difficulty dealing with the volume of enquiries.

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.

Some time ago, we looked at threats of forfeiture and mortgagees’ obligations (or otherwise) to meet demands for costs where no judgment has been obtained (see our previous article). In this article, we examine what happens once you have paid ground rent and service charge arrears (and possibly costs) following a forfeiture threat.

The Department for Business, Innovation and Skills has published draft regulations amending the regime currently in place under the Companies Act 2006 (the “2006 Act”) in respect of registering security, such as rent deposits, at Companies House. If the regulations come into force, they will remove the need to register a rent deposit deed with Companies House.

A significant change to worker rights set to be introduced in April will ensure flexible working is more accessible than ever before and demonstrates the traditional 9-5 working pattern is ‘no longer the norm’, according to an employment law expert.

On February 24th 2022, the government announced a change in legislation surrounding COVID-19.

Since ClientEarth’s initial failure to be allowed to pursue a derivative claim against Shell directors for alleged breach of their duties relating to climate change risk management, our courts have made two further decisions that deal with the relationship between climate risk and the duties of company directors.