Case Law Developments

The Upper Tribunal has confirmed that certain cumulative preference shares can form part of the “ordinary share capital” of a company for tax purposes

The common practice in the art world of protecting clients’ confidentiality and shielding transactions with a cloak of secrecy has been challenged in a recent decision by the High Court (Hickox v. Dickinson [2020] EWHC 2520 (Ch)) which has resulted in a peek behind the normally closed doors of private art sales...

The Supreme Court has dismissed the application by Zamira Hajiyeva, the wife of jailed Azerbaijani banker Jahangir Hajiyev, to appeal the Unexplained Wealth Order made against her by the National Crime Agency

In the UK, 44 percent of households own pets, and there are some 51 million pets - almost as many as people. According to research by the American Animal Hospital Association, 93 percent would risk their life for their pet, 86 percent include their pet in holiday celebrations, 67 percent take their pets on holiday, and 63 percent celebrate their pet’s birthday

At 11 pm on 31 December 2020, the Brexit transition period will come to an end, and with it, the legislation which currently governs jurisdiction, recognition and enforcement in children and divorce cases in UK

In England and Jersey (as well as other jurisdictions) the law imposes a duty on banks to act with reasonable skill and care when executing the orders of its customers

Should offshore trustees be afraid of unexplained wealth orders (UWOs)? The recent case of NCA v Baker, which concerned high value London property held through offshore structures, gives some valuable reassurance...

Be careful what you post - A misplaced emoji can land you in hot water and get you sued

Determining what is a ‘fair’ distribution of a couple’s property can be a complicated business...

International law firm Mishcon de Reya has filed a claim with the Luxembourg courts to challenge a decision taken by the Luxembourg Business Register (LBR) with respect to making clients' private details public