Articles


9th Jan 2020Articles

To Infinity and beyond – the Upper Tribunal confirms that an underlying supply in order to claim input tax and that the principles in Teleos and Kittel are not the same.

In Infinity Distribution Ltd (In Administration) v The Commissioners for Her Majesty’s Revenue & Customs [2019] UKUT 0405 (TCC) the Upper Tribunal (“UT”) has authoritatively dealt with assertions by the taxpayer that (i) input tax can be claimed on an invoice that is formally correct despite there being no underlying supply, (ii) input tax can […]

23rd Dec 2019Articles

Securities and Futures Commission (“SFC”) issue statement regarding disclosure and transparency

The Securities and Futures Commission (“SFC”) has recently issued a statement reminding listed companies of their duties of disclosure and transparency, particularly when it comes to the nature and identity of their counterparties to transactions. As part of its on-going drive to tackle market and corporate misconduct, the SFC emphasised the importance of listed issuers […]

27th Nov 2019Articles

The New SRA Standards and Regulations: a StaR is Born

Gavin Irwin and Helen Lavery review the demise of the SRA Handbook On 25th November 2019, the Solicitors Regulation Authority (‘SRA’) Standards and Regulations (‘StaRs’) came into force and replaced the current SRA Handbook. This marked only the fourth change to the Solicitors Code of Conduct in 12 years. The latest changes are designed to […]

7th Aug 2019Articles

Unprecedented: Adverse Inferences in Regulatory Proceedings

R (Kuzmin) v General Medical Council [2019] EWHC 2129 (Admin) In a dramatic new development, the Divisional Court has ruled that a tribunal is entitled to draw an adverse inference from a registrant’s refusal to give evidence. Dr Kuzmin is accused of dishonestly failing to tell his employer of certain interim conditions. He provided a […]

5th Aug 2019Articles

Minor Crime; Major Problem

Last month, the Privy Council handed down judgment in an appeal from the Disciplinary Committee [‘DC’] of the Royal College of Veterinary Surgeons [’the College’]. The DC had found dishonesty allegations proved against the Appellant, Dr Schulze Allen, and directed that his name be removed from the register of veterinary surgeons. Dr Gerhard Schulze Allen […]