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Property in the pandemic: Supervening illegality
Martin Hutchings KC and Tiffany Scott KC discuss supervening illegality in landlord and tenant relationships.
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Insolvency Case Summaries – Spring 2020
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Property in the pandemic: Insurance and rent suspension
Jonathan Seitler KC and Joanne Wicks KC discuss insurance and rent cesser in the pandemic.
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Unauthorised member payments out of registered pension schemes (Court of Appeal—Clark v HMRC)
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Requests for contribution breaks: issues for trustees to consider
Paul Newman KC and Simon Atkinson discuss some of the issues facing trustees of occupational pension schemes who are asked by employers for contribution holidays. They consider issues such as reporting requirements, actuarial input and membership concerns, and how trustees might deal with... Read more
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Court of Appeal makes important ruling on EU principle of fiscal neutrality
LIFE Services Ltd and The Learning Centre (Romford) Ltd v Commissioners for HM Revenue and Customs [2020] EWCA Civ 452 Jonathan Davey QC has been successful before the Court of Appeal in two important charity / EU / tax cases regarding... Read more
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LIFE Services Ltd and The Learning Centre (Romford) Ltd v Commissioners for HM Revenue and Customs [2020] EWCA Civ 452
Court of Appeal makes important ruling on EU principle of fiscal neutrality Jonathan Davey QC has been successful before the Court of Appeal in two important charity / EU / tax cases regarding whether UK legislation providing an exemption from VAT... Read more
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Unauthorised payments from registered pension schemes and HMRC time limits (Revenue and Customs v Bella Figura Ltd)
Emily Campbell has written an article on Revenue and Customs v Bella Figura Ltd for LexisNexis. You can download the full article here. This article was first published by Lexis®PSL on 24/04/2020.
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Property in the pandemic: Possession proceedings
Daniel Scott, Francesca Mitchell and Daniel Petrides discuss the scope and application of Practice Direction 51Z in light of both its recent revision and the forthcoming appeal concerning its legality.
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Hearings in the time of C-19 – Law in the Lockdown