Herbert Smith Freehills LLP | United Kingdom | 9 Apr 2019
The High Court has applied Court of Appeal authority to rule that Protective Costs Orders (PCOs) are not available to claimants in private law…
Herbert Smith Freehills LLP | United Kingdom | 12 Jul 2018
The courts are unlikely to impose additional conditions on public bodies exercising a discretionary power under a prescriptive statutory regime…
Herbert Smith Freehills LLP | United Kingdom | 14 Jun 2018
In a 4-1 ruling, the Supreme Court has found in favour of HMRC in the long-running saga of Project Blue Limited v. HMRC (2018) UKSC 30, to the effect…
Herbert Smith Freehills LLP | United Kingdom | 22 Nov 2017
In Glencore Energy UK Limited v Revenue & Customs Commissioners [2017] EWCA Civ 1716, the Court of Appeal has emphasised that it is only in the most…
Herbert Smith Freehills LLP | United Kingdom | 23 Dec 2016
The Court of Appeal has held in J P Whitter (Waterwell Engineers) Limited v The Commissioners for Her Majesty's Revenue and Customs [2016] EWCA…
Herbert Smith Freehills LLP | United Kingdom | 11 Nov 2016
The Supreme Court has granted judicial review of a decision by Her Majesty's Revenue and Customs ("HMRC") to reveal confidential taxpayer information…
Herbert Smith Freehills LLP | United Kingdom | 18 Jul 2016
In R (Biffa Waste Services Limited) v the Commissioners for HMRC [2016] EWHC 1444 (Admin), the claimant company ("Biffa") challenged HMRC's…
Herbert Smith Freehills LLP | European Union, United Kingdom | 26 May 2016
This article has been prompted by the current debate and forthcoming referendum in the UK on the UK's membership of the European Union ("EU") and…
Herbert Smith Freehills LLP | United Kingdom | 10 Mar 2016
The decision of the Supreme Court in two appeals concerning the effectiveness of bonus arrangements involving allocations of restricted securities to…
Herbert Smith Freehills LLP | United Kingdom | 31 Jul 2015
Retrospective legislation, seeking to close a tax loophole relating to Stamp Duty Land Tax ("SDLT"), did not engage rights under the ECHR to the…