29th Oct 2019Newsletters
Article 6 and compulsory production orders: Volaw Trust and Corporate Services Ltd and its Directors and others v The Office of the Comptroller of Taxes and another (Jersey)[1] Handed down just before the start of a summer sporting smorgasbord which is still ongoing, some may have missed this important ruling on the application of the […]
8th Oct 2019Newsletters
Divisional Court’s Reasoning for Quashing Issue of Summons Against Boris Johnson On 3 July 2019 the Divisional Court (Rafferty LJ and Supperstone J) handed down its reasons for the decision to overturn the issuing of a summons against Mr Boris Johnson in one of the most high profile decisions in a private prosecution to date. […]
30th May 2019Newsletters
After Wingate v SRA [2018] EWCA Civ 366 it was thought that Lord Justice Jackson had brought some clarity to the meaning of ‘lacking integrity’. Whilst the definition remained wide, it was clarified as different from, and involving adherence to a higher standard than, dishonesty: “Integrity connotes adherence to the ethical standards of one’s own […]
7th Dec 2018Newsletters
In July 2017, the Coroner for the inquests into the 1974 Birmingham Pub Bombings, which famously resulted in the convictions and then successful appeals of the Birmingham Six, ruled that the identities of those who planned, procured and authorised the bombings was not within the scope of the inquests. Over a year later, in Coroner […]
4th Dec 2018Newsletters
In Karoulla v HMRC [2018] UKUT 255 (TCC), the Upper Tribunal (‘UT’) has ruled that HMRC have a duty of candour in proceedings in the tax tribunal. Although not the first time that this has been suggested, it will no doubt be a cause for concern at HMRC, and presents opportunities for those representing taxpayers. […]
