Competition in investment consultancy and fiduciary management markets to get boost

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Donating money to UKIP might lead to a heavy tax bill

By Aidan Grant Aaron Banks attempted to use the European Convention on Human Rights to argue that HMRC was wrong to charge £163,000 in inheritance tax on certain donations he made to UKIP. Putting to one side the irony of a major backer of UKIP and Brexit using the ECHR to obtain a favourable tax position, […]

Amendments to the Electronic Communications Code

By Paul Henson The decision of the Upper Tribunal in Cornerstone Telecommunications Infrastructure Limited v the University of London (2018) permitted the operator to access, inspect and survey the landowner’s premises as a substantive right under paragraph 3(a) or 3(d) of the Electronic Communications Code (the “Code”). This has thwarted landowners’ tentative attempts to prevent unwanted […]

Downsizing?..There may be no choice

Now is the time to invest in companies that make small furniture! The 2 1 City of Westminster in the City Plan 2019- 2040 has suggested that new developments and conversions will (unless necessary to protect a heritage asset) not be allowed to provide units of greater than 150 sq m (1,615 sq ft) to […]

Survey: Brexit will have a greater impact on the UK than 2008 crash

By Robin Henry In a recent survey by law firm Collyer Bristow of 200 senior decision makers at firms based in London, 80% stated that they believe that Brexit will have a greater impact on the UK economy than the financial crisis of 2007 – 2008. Interestingly that fell to 64% in the banking and financial […]

Commercial Court dismisses allegations of fraud in connection with forex demo accounts

By Robin Henry, Jean-Martin Louw In a highly critical Commercial Court judgment, Mr Justice Knowles has described two investment funds’ allegations of fraud against a forex trading firm as “an elaborate and expensive, unmeritorious attempt” to “throw off their responsibility onto the shoulders of the defendants”. Background The claimants’ business model was to offer investors equity in […]

Latest Briefings

Consultation on two new consumer credit policies

By Rob Aberdein Following on from the recent budget, HM Treasury has published a consultation on two new consumer credit policies. The consultation builds upon the Government’s call for evidence which was concluded in January 2018 and on existing successful practice in the Scottish Debt Arrangement Scheme (DAS).  The consultation offers businesses and organisations on both […]

Application of QOCS to defendants counterclaiming in personal injury

By Rebecca Livesey In County Courts around the country over the past year, it has become ‘fashionable’ to argue over the meaning of the word “proceedings” in CPR r.44.13. The essential question is whether a Defendant, by virtue of bringing a counterclaim including personal injury, is afforded QOCS protection against the Claimant such that any orders […]

One rating assessment to be applied to neighbouring floors occupied by same business

By Matthew Forrest Businesses operating across different floors of a building, or other separate but neighbouring units, are now more likely to have their premises assessed together for business rates. The Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 came into force on 1 November 2018.  The Act delivers on the […]

Austria adopts new environmental package

By Sandra Kasper, Philipp Strondl  On 25 October 2018 Parliament adopted a new comprehensive environmental package comprising: the Aarhus Participation Act; an amendment to the Environmental Impact Assessment Act; and an amendment to the Federal Environmental Liability Act.

Blog – Childbirth and primary victim claims for mothers

By John de Bono This is the clear takeaway from Whipple J’s powerfully reasoned judgment in YAH v. Medway Foundation Trust, judgment 5th November 2018. The facts are typical of many cerebral palsy cases. The Claimant’s daughter was born after a negligent delay in intervention in the face of signs of fetal distress. The Claimant […]

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Myths about communication in presentations

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Stewarts sets new targets as turnover plummets 20%

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