Insights

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    News

    Proving common intention in rectification cases: how does it apply to pension schemes following FSHC Group Holdings?

    Commentary by Paul Newman QC The tortuous saga of how common intention is to be established for the rectification of documents has taken another twist with the Court of Appeal’s decision in FSHC Group Holdings Ltd v GLAS Trust Corp... Read more

    Monday 12 August 2019

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    Articles

    Proving common intention in rectification cases: how does it apply to pension schemes following FSHC Group Holdings?

    By Paul Newman KC
    Monday 12 August 2019

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    News

    Jonathan Seitler QC quoted in The Sunday Times

    Jonathan Seitler QC has been quoted in The Sunday Times (11 August 2019 edition) in an article discussing the most common causes of property disputes in a tumultuous UK housing market. Jonathan points to several causes of disputes such as... Read more

    Monday 12 August 2019

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    Inheritance tax simplification and lifetime gifts

    Commentary by Emily Campbell A survey of the history of taxation shows a range of taxes aimed at gifts and inheritance, such as probate duty (introduced in 1694) and estate duty (introduced in 1884). Capital transfer tax was introduced as... Read more

    Friday 9 August 2019

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    Articles

    Open (in)justice: privacy, open justice and human rights

    By Gilead Cooper KC
    Wednesday 7 August 2019

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    Articles

    Contesting Pensions Regulator’s action means playing by the court rules (Chappell v The Pensions Regulator)

    By James Walmsley
    Wednesday 7 August 2019

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    Recent Cases

    National Joint Stock Company Naftogaz of Ukraine v Public Joint Stock Company Gazprom [2019] EWHC 658 (Comm)

    Queen's Bench Division (Commercial Court)

    Alan Gourgey KC | Bobby Friedman
    Thursday 1 August 2019

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    Application for immediate enforcement of an arbitral award of $3 billion successfully resisted following judgment

    Alan Gourgey QC and Bobby Friedman successfully appeared for the respondent in National Joint Stock Company Naftogaz of Ukraine v Public Joint Stock Company Gazprom [2019] 2 Lloyd’s Rep. 20, resisting an application in the Commercial Court for immediate enforcement... Read more

    Thursday 1 August 2019

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    Recent Cases

    Ingenious Games LLP and others v HMRC [2019] UKUT 0226 (TCC)

    Upper Tribunal Tax and Chancery Chamber

    Jonathan Davey KC
    Thursday 1 August 2019

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    Upper Tribunal gives significant judgment in £1 billion Ingenious film scheme case regarding meaning of “with a view to profit” and other matters

    Ingenious Games LLP and others v HMRC [2019] UKUT 0226 (TCC) Jonathan Davey QC has received judgment from the Upper Tribunal in the long running, high profile and high value Ingenious litigation. The Upper Tribunal (Mrs Justice Falk, Judge Herrington) dismissed... Read more

    Thursday 1 August 2019

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    Articles

    Strategy and why it is important

    By Nicholas Luckman
    Monday 29 July 2019

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    Tax: How simple is simplification?

    Commentary by Emily Campbell Those of you who have been in practice in the field of taxation for several years may raise an eyebrow at the concept of “tax simplification”. As a humble Oxford BCL student on the personal taxation... Read more

    Friday 26 July 2019

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