On International Women’s Day, Chris Foulkes and Hannah Thomas examine the case of Mokgadi Caster Semenya and her appeal to the European Court of Human Rights. Ms Semenya is challenging the discriminatory effect of the 2018 World Athletics[1] regulations which prevent athletes with disorders of sexual development from competing in certain female athletics events without […]
A central consideration for anyone contemplating a private prosecution is the question of cost. The cost of investigating and bringing a private prosecution may be very substantial. Even those with the deepest pockets will be keen to understand whether they are likely to be able to recover any or all of the funds expended in […]
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. […]
The days of gargantuan levels of MTIC fraud have passed. The reverse charge measure introduced in 2007 eliminated the problem – in the UK at least – in the two areas most afflicted: the wholesale trades in mobile telephones and computer components. Although the fraud spread into other commodities (soft drinks, metals, razor blades and […]
3rd Aug 2023 Read more
31st May 2023 Read more
