A recent case could have important ramifications for individual internet users and businesses who send targeted advertisements to those users.

Following the final text of the GDPR that was published in the Official Journal in May 2016, Wedlake Bell presented a webinar on Thursday 12 May, explaining the main changes and what to expect going forward.

In 2019 the construction industry was thrown into a state of confusion (before COVID or BREXIT had a chance to try) by a Court of Appeal ("COA'")...

It's almost impossible to leave premises in absolutely perfect repair at the end of a lease.

Though tenancy deposit protection requirements have been in place now for more than 6 years, there has been uncertainty about whether these applied in respect of assured shorthold tenancies which began before 6 April 2007, but continued on after the contractual term expired some time after that date.

The Supreme Court has handed down its judgment in the case of an unmarried cohabiting couple, Jones v Kernott [2011] UKSC 53.

In the face of protests from charities, the Chancellor has scrapped plans to limit the amount of tax relief available on charitable giving.

Currently, the Finance Act 2011 provides tax relief on amounts earned in disguised remuneration schemes (employee benefit trusts), with a tax charge applying only to the amount invested.

H M Revenue & Customs has published a change of view on the treatment of specialty debts for inheritance tax purposes which could mean that specialty debts not previously within the scope of IHT, will now be chargeable.

A Revenue and Customs Brief is expected to be issued imminently by HM Revenue & Customs concerning the judgment in Robinson Family Limited.

All seems to have gone quiet on specialty debts since HM Revenue & Customs' controversial announcement on 23 January 2013 that they had changed their view on the treatment of specialty debts for inheritance tax purposes, to the disadvantage of the tax-payer.

Camilla Wallace, a partner in the Private Client team, and Henry Moss, a senior associate in the team, have written a full and detailed summary of the UK Statutory Residence Test recently published by Westlaw Insight.

Trusts have seen something of an attack in recent years with the imposition of higher inheritance tax charges.

Business rates are a significant overhead for many businesses, so it is not surprising that many companies appeal their rates liability.

Attorneys and deputies are the persons appointed to look after your financial and personal affairs in the event of loss of mental capacity.

Examine the opportunities and challenges arising from a pandemic world with a particular focus on those business personnel who may have found themselves in the wrong jurisdiction and how that might affect their personal taxation and corporate profits whether investing or trading.

Since 1 June 2015, parents travelling to South Africa with a child under the age of 18 must, in addition to producing a valid passport and (where required) a valid visa for the child, also produce a full, unabridged birth certificate as proof of parenthood.

In the recent Court of Appeal case of Arbuthnott v Bonnyman and others, the Court analysed, among others, the limits to the power of the majority shareholders to amend the company's articles of association.

We have previously reported on a number of cases that have considered how holiday pay should be calculated.

The term 'Big Data' sounds slightly ominous and you'd be forgiven for mistaking it for something sinister.