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Results: 1-10 of 2,761

Expert witnesses required to disclose professional relationship
  • RPC
  • United Kingdom
  • May 20 2015

In the recent case of EXP v Dr Charles Simon Barker 2015 EWHC 1289 (QB), the High Court has emphasized the importance of the independence of expert


When can a company sue its directors for their illegal acts?
  • Burges Salmon LLP
  • United Kingdom
  • May 20 2015

The Supreme Court has confirmed in Jetivia v Bilta that where a company brings a claim against its directors for losses caused by their wrongdoing


Tribunal orders HMRC to pay taxpayers' costs in avoidance case
  • RPC
  • United Kingdom
  • May 13 2015

In our blog of 3 July 2014, we reported on the decision of the First-tier Tribunal ("FTT") in R, A and M Gardiner v HMRC


Financial services series 18 - R (Chancery (UK) LLP) v FOS
  • Burges Salmon LLP
  • United Kingdom
  • May 12 2015

Recent months have seen a number of judicial reviews brought against the Financial Ombudsman Service ("FOS"). We considered several of these in FSS


Illegality, insolvency and fraudulent directors: clarity at last?
  • Reed Smith LLP
  • United Kingdom
  • May 11 2015

The Supreme Court recently handed down its judgment in Jetivia SA and another v Bilta (UK) Ltd (in liquidation) and others 2015 UKSC 23. The Court


FTT rules in favour of taxpayer: losses acquired on succession to a trade can be offset against profits of combined trade of the successor
  • Burges Salmon LLP
  • United Kingdom
  • May 8 2015

The First Tier Tribunal (FTT) has found In Leekes Ltd v HMRC Commissioners 2015 UKFTT 93 (TC) that that a taxpayer that succeeded to a trade was


Burden of proof for information notices on taxpayer
  • RPC
  • United Kingdom
  • May 7 2015

In the recent case of Joshy Mathew v HMRC, the First-tier Tribunal (Tax Chamber) (FTT), considered where the burden of proof lies for establishing


Taxpayer succeeds in his application for judicial review of HMRC’s decision not to return overpaid monies
  • RPC
  • United Kingdom
  • May 7 2015

In R (on the application of Andrew Michael Higgs) v HMRC, the Upper Tribunal (UT), exercising its jurisdiction to consider judicial review


High Court dismisses negligence claim as taxpayer did not stand up to tax authority
  • RPC
  • United Kingdom
  • May 7 2015

Law firm Baker & McKenzie LLP (the tax adviser) has successfully defended a claim brought against it for losses arising out of negligent tax advice


UK pensions update - April 2015
  • Baker & McKenzie
  • United Kingdom
  • May 7 2015

Trustees of defined benefit ("DB") schemes should note that the Pensions Regulator (the "Regulator") has published the final form of its guidance on