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Results: 1-10 of 616

Breaking up is hard to do

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • May 21 2013

The Courts have always construed tenant break rights strictly and in favour of the landlord. Where a tenant successfully exercises a break right

United Kingdom Supreme Court rules on setting aside trustee decisions

  • Dentons
  • -
  • United Kingdom
  • -
  • May 16 2013

In a historic judgment, a special seven member Supreme Court has clarified two grounds on which the courts may set aside trustee decisions. These

Photographer’s damages £5,682 not “a few hundred pounds”: Sheldon v Daybrook House

  • Swan Turton LLP
  • -
  • United Kingdom
  • -
  • May 16 2013

In a case which demonstrates the potential pitfalls of using photographs posted on social networking websites (Tumblr in this case), the Patents

Trustee knowledge update - May 2013

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • May 15 2013

Welcome to the May 2013 edition of our Trustee Knowledge Update. It aims to inform trustees about changes in the law to help them to comply with the

The UK Supreme Court rules on the ability to set aside transactions in the case of trustees' errors

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • May 15 2013

Where trustees have undertaken transactions with unintended consequences (usually unwanted or unexpected tax consequences), they have been able to

Lawyers the privileged profession

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 14 2013

The case of Prudential Plc and Prudential (Gibraltar) Limited v Commissioner of Income Tax and Philip Pandolfo (HM Inspector of

Trustees' taxing mistakes - Supreme Court applies a likeability test

  • Clifford Chance LLP
  • -
  • United Kingdom
  • -
  • May 10 2013

The rule in Hastings-Bass allowed the court to set aside decisions made by trustees if the decisions had unintended consequences, usually as to tax

Trustee fiduciary duties: decision in Futter and Pitt

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 10 2013

The Supreme Court decision in Futter v HMRC Pitt v HMRC was published yesterday (9 May 2013). I have been following the case closely to see what

Accountants, lawyers and the privileged class: R v Special Commissioner of Income Tax

  • Clayton Utz
  • -
  • Australia, United Kingdom
  • -
  • May 9 2013

Legal professional privilege is a fundamental right attaching to qualifying communications between lawyers and their clients. The ATO has conceded

Termination payments: don't forget the breakdown

  • RPC
  • -
  • United Kingdom
  • -
  • May 8 2013

In an encouraging win for taxpayers, the First-tier Tribunal ('FTT') in Johnson v HMRC 1 allowed an appeal relating to a termination payment under a