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An intention of obtaining capital allowances does not equate to purpose

Morton Fraser
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United Kingdom
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March 2 2012

In the case of Lloyds TSB Equipment Leasing (No 1) Ltd v HMRC the first-tier tribunal considers whether a financial arrangement was designed for the purpose of claiming capital allowances and if so whether such an arrangement would preclude a claim for capital allowances

Is a P & I Association able to change its mind over what is covered by a policy?

Morton Fraser
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United Kingdom
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February 28 2012

The recent case of Micoperi SRL v. Shipowners’ Mutual Protection & Indemnity Association (Luxembourg) addressed a situation where a P & I Association first accepted that a claimant was covered but consequently tried to claim otherwise

Caught speeding - do you know your rights?

Morton Fraser
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United Kingdom
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February 22 2012

As a full service law firm, Morton Fraser recognise that often clients are faced with requiring advice on criminal law matters and any dealings with the police

Court considers common sense rule in interpretation of contracts involving refund guarantees

Morton Fraser
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United Kingdom
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November 30 2011

In the case of Rainy Sky SA v Kookmin Bank, the UK Supreme Court considered the correct interpretation of refund guarantees which were issued by Kookmin Bank to the Purchaser in respect of advance payments made by the latter under a shipbuilding contract

Merchant Shipping (Port State Control) Regulations 2011

Morton Fraser
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European Union, United Kingdom
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November 30 2011

These Regulations took effect in the UK on 24 November 2011 and will implement the provisions of the EC Directive on port control in EU Member States

British ships to carry armed guards

Morton Fraser
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United Kingdom
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November 30 2011

The UK government recently announced plans to permit British flagged ships to carry armed personnel as a means of deterring piracy in dangerous waters

Case study: registration of ships mortgage in the Cook Islands

Morton Fraser
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United Kingdom
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September 20 2011

We have recently been involved in the registration of a ships mortgage over a vessel registered in the Cook Islands

The need for loss in awarding damages for breach of contract

Morton Fraser
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United Kingdom
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September 20 2011

A recent shipping case highlighted the need for loss to be established before compensatory damages can be awarded under English law

Wreck Removal Convention Act 2011

Morton Fraser
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United Kingdom
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September 20 2011

The Wreck Removal Convention Act 2011 received Royal Assent on 12 July 2011 and includes provisions on the reporting, locating, marking and removal of wrecks and provisions regulating liability for costs involved in dealing with wrecks