Legal News & Expert Insights
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The UK does not have a specific tax regime for crypto assets such as cryptocurrency or tokens. Instead, it applies the standard tax laws. HMRC does not treat cryptocurrency as currency, it is considered a form of property or asset. When part of any form of transaction, cryptocurrency may incur liabilities, primarily related to Income […]
31/03/25
ADR & Mediation, Commercial Disputes
When instructing a professional to carry out a particular specialised service, it is to be expected that such service will be conducted with a reasonable degree of care or skill. Professional negligence arises when a professional advisor, such as a doctor, dentist, lawyer, accountant or architect fails to perform the responsibility entrusted upon them to […]
27/03/25
ADR & Mediation, Commercial Disputes
Business defamation may be committed by way of libel, made in a permanent form, such as writing or broadcasting, or slander, which has no permanent record and may be made through a speech or gestures. In seeking to protect the reputation of both individuals and corporate bodies, the law imposes differing criteria to be proven […]
24/03/25
Civil Fraud, Commercial Disputes, Insolvency
‘Cross-Border Insolvency’ regulations seek to ensure fair treatment of creditors, maximise the value of assets and manage a company’s debts. They are essential for the management of assets and liabilities which may be spread across several borders and, as far as is possible, avoid legal conflicts. As nearly every country in the world engages in […]
20/03/25
Director Disqualification, Insolvency
The Insolvency Service is reportedly considering further actions against directors who have utilised the Atherton Scheme and, this is likely to mean that former directors of other similar schemes will also come under scrutiny. Company directors and other officers have strict duties and obligations to uphold at all times and no more so than when […]
18/03/25
Criminal Litigation
In a previous article entitled ‘Police Powers of Seizure of Property’ we explained the range of powers that enable the police to seize property when considered necessary to assist a criminal investigation and to preserve evidence. When conducting a criminal investigation, the police are entitled to retain seized items until the conclusion of that investigation […]
12/03/25
Serious Fraud, Tax & HMRC
HMRC is allowed to deregister a company from VAT where that company has been using its VAT Registration Number for fraudulent purposes. This power derives from the European Court of Justice case of Valsts ieņēmumu dienests v Ablessio SIA C-527/11, (‘the Ablessio principle’). Amongst the various forms of Notice of VAT Assessment which HMRC may […]
10/03/25
