In the past if the honest tax payer made an error in excess of £1m VAT, or an amount which represented 30% or more of the correct tax for the return period, they were liable to a misdeclaration penalty.

Scotland does not currently have a single statute regulating the law governing domestic and international arbitration.

It wasn't so long ago that mergers and acquisitions were the axes around which London's legal universe evolved. Indeed, elite UK law firms spent 2006 and the first half of 2007 basking in the radiance of record-breaking M&A activity.

Already reported in CILL, the defendant owner failed in an attempt to argue that an adjudicator’s decision was invalid because it had not been signed.