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Kernel: The Scotland Food and Drink Bulletin

United Kingdom - December 4 2017 Welcome to the second edition of Kernel, our Scotland food and drink bulletin. In Kernel, we examine current legal issues affecting the Scottish food...

Colin Hutton, Emma Boffey, Graeme MacLeod.


Supreme Court aligns criminal and civil law concepts of dishonesty

United Kingdom - November 7 2017 In a landmark judgment, the Supreme Court has determined that the second limb of the “Ghosh test”, used to determine dishonesty in criminal cases for...

Iskander Fernandez, Georgina Swift.


HMRC Issues Final Guidance on the Corporate Offences of Failure to Prevent the Facilitation of Tax Evasion

United Kingdom - September 22 2017 On 30 September 2017, the new corporate criminal offences of failure to prevent the facilitation of both UK and foreign tax evasion (the “New...

Andre Anthony, Samantha Dames.


No privilege against employer over personal documents on employer’s IT system

United Kingdom - July 28 2017 A property development company has successfully resisted an application by its former Group Finance Director to restrain use of personal documents on...

Jessica Foley, Georgina Swift.


Judicial Review: Permission appeals must be made to the Court of Appeal

United Kingdom - July 6 2017 The High Court considered whether, after it had refused permission to apply for judicial review (“JR Permission”) following a hearing: (i) it also...

Dan Tench, Lisa Fox.