In Union Castle Steamship Ltd v HMRC  EWCA Civ 547, a lead case, the Court of Appeal reached a fundamental decision on the relationship between taxation and accounting profits. In upholding the Upper Tribunal’s decision ([UKUT] 316) that a DOTAS registered, marketed tax avoidance scheme was ineffective, the Court of Appeal dismissed Union Castle’s claim that the issue of shares,...
Jamie Goldsmith QC, James Fox and Ben Zelenka Martin have written a note about the operation of force majeure clauses in the context of COVID-19. It explores: (i) the circumstances in which a party might be able to rely on a force majeure provision; (ii) the impact of COVID-induced supply constraints; and (iii) whether deposits and advance payments would have to be repaid in the event of force majeure....
In his judgment in Berkeley Square Holdings & Ors v Lancer Property Asset Management Ltd & Ors, Roth J has provided important clarification of the scope of three separate exceptions to without prejudice privilege, including one which has never previously been applied in England, and another for which the legal basis has been notoriously unclear. The underlying facts concern a London property...
The Court of Appeal has today handed down judgment in what may well turn out to be the leading case on the English choice of law rules for ascertaining the proper law of an arbitration agreement and the role of the court of the seat of arbitration in granting anti-suit injunctions. Enka, the claimant, was engaged in 2012 as one of the subcontractors providing services in relation to the construction...
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