The repudiation of a contract involves the refusal to accept its terms, the casting off or disowning of obligations whereby the actions of one party prevent the contract from being capable of being fulfilled in the manner agreed. A repudiatory breach affects the very core of the contract to such an extent that the innocent […]

Non-established taxable persons (‘NETPs’) refer to individuals who are not regular residents in the UK, do not possess a physical establishment within the UK, and, if a company, are not registered or incorporated within the UK. Historically, the UK extended the domestic VAT threshold to NETPs who make taxable supplies within the country. However, this […]

Several preceding articles published to this website have concentrated upon new measures introduced by The Online Safety Act 2023 (‘the Act’) intended to improve Online Safety in the UK. In this article Helen Holder focuses upon the offence of ‘Cyberflashing’ addressed by the insertion of section 66A into the Sexual Offences Act 2003. This addition […]

To bolster the implementation of the freshly established regulatory framework under The Online Safety Act 2023 ('the Act'), additional functions and authorities have been granted to the regulator, The Office of Communications ('Ofcom'). John Veale explains the nature of Information Notices available to Ofcom and the offences which can be committed when failing to comply. […]

The developing reliance of Society upon the use of digital devices such as mobile phones, laptops and computers generally, has resulted in a great volume of material being stored in such devices by way of, for example, text messages and pictures, becoming available to potentially provide evidence in Criminal Investigations and Prosecutions. Amid a range […]

A Pre-pack administration is an insolvency procedure under which an insolvent company sells its assets either to a third-party buyer or existing directors of that business through a new company. The sale of a company’s assets is arranged prior to the administration and completes shortly after the appointment of the administrator is confirmed. The procedure […]