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The land and buildings transaction tax will replace stamp-duty land tax in Scotland from 1 April 2015.
The VAT payable on IBR advice provided by PricewaterhouseCoopers on the restructure of Airtours Holiday Transport was not recoverable.
To what extent does EU law permit national schemes for the support of renewable energy generation to discriminate in favour of domestic production against imports?
This article considers the current adjournment in the case of Coventry and others v Lawrence and another (No 2) and its potential effects on litigation funding.
This article looks at the background and more recent developments to assess the courts’ attitude to such clauses and considers when they are likely to be viewed as a penalty.
In this article, the Shepherd and Wedderburn employment team looks at four employment law changes effective from 1 October 2014.
The English High Court has ruled that the increase provisions of two DB schemes did not prevent a switch between RPI and CPI for revaluation and indexation purposes.
Thomas Pink’s claim for trademark infringement centred on a likelihood of confusion between the two brands and harm to its reputation.
The following commentary provides a brief overview of the short to medium term changes expected in the post-referendum environment.
Shepherd and Wedderburn considers the impact of Shuter v Ford Motor Co Ltd, in which it was concluded that offering less paternity than maternity pay was lawful.
Apple has turned its eye to the internal layout of all its shops and is pursuing trademark protection for this in the EU.
John MacKenzie looks at four aspects of the Intellectual Property Enterprise Court (IPEC) and discusses why it is an effective option for rights owners.
This article looks at the different approaches of the Scottish and English courts in relation to judicial interest.
The Deputy Pensions Ombudsman has announced her determination in the first Ombudsman case to seek to rely on the IBM reasonable expectation argument.
The Holyrood Health & Sport Committee has reported on this bill, which seeks to set up the new agency Food Standards Scotland as an autonomous body.
The English High Court has recently been asked to consider the meaning of clause 8 of GAFTA Contract 49.
Acas has issued guidance in relation to workplace dress codes, which will be useful for employers who are drafting or reviewing their policy.
The Pensions Regulator has reported that a settlement agreement had been reached in respect of the Lehman Brothers Pension Scheme.
John MacKenzie looks at why a recent decision might mark a turning point in the way the courts view friendly discussions clauses.
A recent decision dealt with the validity of amendments made to a trust deed and offers up some useful general principles for interpreting pension scheme documents.