Latest news
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Agriculture e-alert June 2013
19/06/2013
In this edition we look at a recent case involving break notices and rent payment; answer some common questions on new permitted development rights for change of use of agricultural buildings; and look at why more clarity on beneficial ownership is being demanded.
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The General Anti Abuse Rule
18/06/2013
The General Anti Abuse Rule (GAAR) comes into effect on the date of Royal Assent to the Finance Act 2013, expected in July 2013. GAAR adds a new dimension of uncertainty to a tax regime that is already the subject of keen public scrutiny. HMRC’s battle against what it perceives as unacceptable tax avoidance has moved into a new phase.
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Disclosure and Barring Service (DBS) update
14/06/2013
The DBS has recently announced that the new update service will be available from 17 June 2013. Click here for further details.
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Contractual Interpretation - It’s all common (business) sense…
13/06/2013
The Supreme Court decision in Rainy Sky S.A. & Ors v Kookmin Bank [2011] UKSC 50 went further than its facts and still serves as a gentle reminder for practitioners that in commercial disputes the meaning of the written agreement may be less certain than accepted wisdom might suggest.
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Litigation Update June 2013
13/06/2013
Many litigators would agree that the current economic downturn has resulted in an increase in parties seeking to renege on either the lettering or spirit of commercial arrangements which were put together in happier times.