Training & Knowledge: Christopher Foulkes

11th Dec 2023Blog

Collateral use by investigating authorities

Disputes and investigations giving rise to proceedings in both the criminal and civil jurisdictions are increasingly common. The principles surrounding the disclosure and use in one domestic jurisdiction of material received in another are well-established, albeit their application may be complex and highly fact-specific. The implied undertaking by the recipient of evidence disclosed in civil […]

8th Mar 2021Blog

The competing rights of women in sport

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 […]

1st Feb 2021Newsletters

Recent developments in costs

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 […]

4th Dec 2018Newsletters

Karoulla t/a Brockley’s Rock: Revenue Battered on Disclosure

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. […]

4th Oct 2016Newsletters

New Anti-VAT Fraud Measures: Joint and Several Liability Revisited

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 […]