HMRC has updated its internal VAT manual (the Manual) in relation to when an employer can recover VAT on services provided to its defined benefit pension scheme.

A child arrangements order is a court order which states where a child will live, how they will be cared for and how they will spend their time with one or both of their parents.

With Hawk-Eye in tennis, Hot Spot in cricket and pass completion percentages in football, 18 months into a global pandemic, it was inevitable that sports have continued to invest in artificial intelligence (AI)...

When discussing hydrogen, you will often see reference to different colours of hydrogen. The colours refer to the method by which the hydrogen has been produced...

In Sebastian Holdings Inc v Deutsche Bank AG [2010] EWCA Civ 998, the Court of Appeal upheld the finding of Walker J that the English Court had jurisdiction to hear Deutsche Bank’s claim against Sebastian Holdings Inc in circumstances where the latter commenced prior proceedings in New York under a competing jurisdiction clause.

"The tax man's taken all my dough, and left me in my stately home lazing on a sunny afternoon".

In Lasmos Limited ("Petitioner") v Southwest Pacific Bauxite (HK) Limited ("Company") [2018] HKCFI 426, the Court was asked to consider whether a winding-up petition ...

HMRC yesterday issued a further bulletin confirming that Enterprise Management Incentive (EMI) arrangements will continue to operate in the same way as described in HMRC's current guidance and practice.

In Wednesday's Budget, the Chancellor confirmed that the Government intends to consult on extending to the private sector the amendments to IR35 which were introduced to the public sector in April this year.

The European Court of Justice ("ECJ") has handed down its judgment in King v The Sash Window Workshop Ltd and held that a UK worker incorrectly classified as a self-employed contractor ...

In the recent case of E v L [2021] EWFC 60, the court has reconsidered how the sharing principle applied to marriages that are short and/or childless.

Welcome to the latest finance litigation update,

The Government has published its first statement setting out its vision for legal migration and border control as part of the new plan for immigration. This article summarises the key goals that form part of the vision.

Were you aware that the Home Office are permitted to conduct unannounced compliance visits to identify if you are aware of and comply with your sponsor duties and if you have sufficient means of tracking Migrant activity?

In Golden Key Ltd (In Receivership) [2009] EWHC 148 (Ch) the High Court has held that there should be no presumption that parties to a bankruptcy remote arrangement intended that creditors within the same class would be repaid pari passu in the period following a default.

It is likely your share plan documentation provides that by participating in the share plan, a participant consents to his data being processed and transferred in connection with the share plan.

The Building Safety Bill was finally introduced into Parliament on 30 June 2021 with the aim of delivering fundamental reform to the building safety system.

The Securities and Futures Commission (the "SFC") released a circular on 11 December 2017 (the "Circular"), outlining the legal and regulatory requirements of providing financial services ...

A cargo of fishoil was carried on board the tanker Aqasia under a voyage charterparty which incorporated Article IV of the Hague Rules. Art IV, r 5 states ...

Shipowners entered into crew management agreements on the Crewman B forms. On 30 January 2015 owners gave notice to terminate under cl 14, which provided for a 3-month notice period ...