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Results: 1-10 of 1,394

Ignoring mediation offer in the UK leads to costs blow
  • Squire Patton Boggs
  • United Kingdom
  • October 30 2013

"Silence is golden when you can't think of a good answer" said boxing great Muhammad Ali, but the Court of Appeal has this month delivered a robust


Without prejudice and rent review notices
  • Squire Patton Boggs
  • United Kingdom
  • August 3 2009

There is much that can go wrong with rent reviews but it may be thought that the easiest part of the process is starting it


Qualifying corporate bonds: a new interpretation of conversion of securities
  • Squire Patton Boggs
  • United Kingdom
  • July 31 2009

The recent case of Klincke v HMRC (TC 122) provided a surprise regarding the meaning of qualifying corporate bonds for capital gains tax purposes


Ordinary residence: some rare judicial views on the subject
  • Squire Patton Boggs
  • United Kingdom
  • April 30 2009

Cases on ordinary residence are extremely rare, so it was interesting to read the decision in Genovese v HMRC SpC 741, in which the very point was examined by the Special Commissioners


Gaines-Cooper v HMRC: the latest in the Judicial Review saga
  • Squire Patton Boggs
  • United Kingdom
  • July 31 2009

The long-awaited Judicial Review regarding IR20 sought by Mr Gaines-Cooper started to be heard by the Court of Appeal on 30 June


Privilege: regulations are issued to resolve privilege disputes
  • Squire Patton Boggs
  • United Kingdom
  • July 31 2009

Regulations have been issued (SI 20091916) relating to the procedures for referring to the Tax Tribunal a dispute regarding whether a document sought by HMRC under an information notice is subject to legal professional privilege


Offshore trusts: the Mauritius trust plan succeeds
  • Squire Patton Boggs
  • Mauritius, United Kingdom
  • April 30 2009

The High Court have reversed the Special Commissioners’ decision in the case of Smallwood and allowed the taxpayer’s appeal that capital gains made by his trustees in Mauritius were protected by the UKMauritius Double Taxation Agreement


Do you mind if I bore you?
  • Squire Patton Boggs
  • United Kingdom
  • August 3 2009

Leases nearly always give the landlord the right to enter the demised premises to inspect the condition of the premises and its state of repair


Let me entertain you?
  • Squire Patton Boggs
  • United Kingdom
  • August 3 2009

With consumer spending down, landlords of shopping centres are putting more energy into, and investing more money in, promotional activities to encourage shoppers to their centres


Judgment in British Vita case
  • Squire Patton Boggs
  • United Kingdom
  • June 5 2007

The British Vita case is the first case to come before the courts concerning the inter-relationship between the new scheme-specific funding regime applying to defined benefit pension schemes under the Pensions Act 2004 and a scheme’s own contribution rule