Tribunal denies capital allowances on de-risked ship leases

The First-tier Tribunal has handed down its Decision in FC Shipping Ltd v HMRC [2024] UKFTT 1013 (TC). The...

Lord (David) Wolfson KC appointed shadow Attorney General

Lord (David) Wolfson KC has been appointed as the shadow Attorney General. In this role, he will provide...

August-October 2024 Issue

Commercial Court upholds order enforcing arbitration award against public policy challenge under s 103(3) Arbitration Act 1996

Commercial Court upholds order enforcing arbitration award against public policy challenge under s 103(3)...

Supreme Court Clarity on Interchange Fees is Very Good News for Merchants: Sainsbury’s Supermarkets Limited v Visa; Sainsbury’s Supermarkets Limited v MasterCard [2020] UK SC 24 (on appeal from the Court of Appeal [2018] EWCA Civ 1536)

Sainsbury’s Supermarkets Limited v Visa; Sainsbury’s Supermarkets Limited v MasterCard [2020]...

Upper Tribunal upholds HMRC compliance and enforcement powers in relation to LLPs

In a significant decision, HMRC v Inverclyde Property Renovation LLP and Clackmannanshire Regeneration...

One Essex Court launches YouTube channel

One Essex Court is pleased to announce the launch of its new YouTube channel, which can be accessed here....

HMRC Defeats Arrangement to Obtain £36 million Corporation Tax Relief

In Union Castle Steamship Ltd v HMRC [2020] EWCA Civ 547, a lead case, the Court of Appeal reached a fundamental...

Force Majeure Clauses and COVID-19

Jamie Goldsmith QC, James Fox and Ben Zelenka Martin have written a note about the operation of force...

David Wolfson QC and Richard Mott win significant hearing on the scope of without prejudice privilege and its exceptions, in a judgment of general importance to practitioners

In his judgment in Berkeley Square Holdings & Ors v Lancer Property Asset Management Ltd & Ors,...

Enka v Chubb: The Court of Appeal grants anti-suit injunction with indemnity costs

The Court of Appeal has today handed down judgment in what may well turn out to be the leading case on...

Material Adverse Change (MAC) clauses and COVID-19

As many businesses grind to a halt amid the COVID-19 outbreak, borrowers and lenders alike will be assessing...

Extensions of time and adjournments in the era of COVID-19

On 20 April 2020, the TCC (HHJ Eyre QC) gave judgment in Municipio de Mariana & ors v BHP Group Plc...

Remote Deposition for US Proceedings

Clare Reffin recently sat as an Examiner under the Evidence (Proceedings in Other Jurisdictions) Act 1975...

Commercial Court clarifies circumstances in which a written jurisdiction clause may extend to the contracting parties’ separate dealings

In a recent (31 March 2020) decision of the Commercial Court in Terre Neuve SARL & Ors v Yewdale Ltd...