The Practical Lawyer

Home
About
CPD
Subscribe
Contact
Commercial

Tax – ‘reasonable excuse’

Two contrasting cases on whether a taxpayer had ‘reasonable excuse’ for not paying tax due:

Subscribers only...
 

Dawn raids – preparation

These are some tips from DLA Piper for companies subject to a dawn raid:

Ask the company’s corporate lawyers to attend immediately. In the meantime, ask that the officials wait until the lawyers arrive, and assure them that you are going to be co-operative. Officials will usually wait for a reasonable amount of time before they begin their search (but if they do start the search, then do not interfere).

Subscribers only...
 

IP – threats

Threatening proceedings for IP infringements can backfire. As far as patents, trade marks and designs are concerned, action can be taken against a threat-maker by a person aggrieved by the threat (who may not necessarily be the person directly threatened with proceedings). Not only does this expose the IP right-holder to the risk of damages, it also turns the potential claimant into a defendant – with the resulting reversal of burden of proof (requiring the IP-holder to prove the validity of the rights which it originally asserted).

Subscribers only...
 

Trade marks – lack of use

All registered trade marks must be put to genuine commercial use within a defined period from the registration date (usually three or five years). If this has not happened, and there is no good reason to explain the lack of use, the registration becomes vulnerable to non-use cancellation by a third party. Such cancellation can be total or partial, depending on the extent of use.

Subscribers only...
 

Unfair prejudice – no dividend?

’Unfair prejudice’ claims by minority shareholders are notoriously difficult to win. But, a recent case illustrates that the courts are prepared to intervene if necessary.

Subscribers only...
 

Articles – wrongly filed

What happens if the wrong version of a company’s articles is filed at Companies House?

Subscribers only...
 

Insolvency Rules – changes

Insolvency Rules 2016 came into force on 6 April 2017. They apply to all liquidations, CVAs, bankruptcies, debt relief orders, and individual insolvency arrangements – whenever commenced. In large part, it is a consolidation exercise but there are some changes to note:

Subscribers only...
 

Website blocking – IP

It has long been accepted that website blocking orders can be made in the UK in copyright infringement cases (CDPA 1998 provides for this). But, the position has been less clear in respect of trade mark infringements.

Subscribers only...
 

Jurisdiction – asymmetric clause

Asymmetric jurisdiction clauses are common in international finance agreements. Such clauses will usually require the borrower to bring proceedings in a specified jurisdiction, while allowing the lender to bring proceedings in any jurisdiction.

Subscribers only...
 

Supplier payment – reporting

 The Reporting on Payment Practice and Performance Regs 2017 will require some UK companies to publish, on a government website, how long they take to pay their suppliers.

Subscribers only...
 
  • «
  •  Start 
  •  Prev 
  •  1 
  •  2 
  •  3 
  •  4 
  •  5 
  •  6 
  •  7 
  •  8 
  •  9 
  •  10 
  •  Next 
  •  End 
  • »


Page 1 of 36

Most-read articles

Resources

IAG International
www.totallylegal.com
MSI Global Alliance
In House Lawyer
Join the IBA now!