- August 1, 2019
Tax avoidance and limitation: Evans v PricewaterhouseCoopers LLP and more debate over what constitutes a loss
When tax avoidance schemes fail, professional negligence claims against the scheme promoters will surely follow. And, because HMRC’s investigations of such schemes typically proceed at a ponderous rate, it is likely that limitation defences will be raised, fuelled by the long lapse of time between the advice being given and the failure of the scheme.
- October 22, 2018
Privilege and internal investigations: what next for practitioners after ENRC?
Writing earlier in 2018, I commented on the inconsistency of approach between two recent cases to consider legal professional privilege: Andrews J’s decision in Director of the Serious Fraud Office v Eurasian Natural Resources Corp Ltd, and that of Sir Geoffrey Vos in Bilta (UK) Ltd (in liquidation) & others v Royal Bank of Scotland … Continue reading Privilege and internal investigations: what next for practitioners after ENRC? →
- January 10, 2018
Sorry, what was the question again?
For any motor insurance company looking for suitable New Year’s resolutions, it may be worth considering the cautionary tale of Southern Rock Insurance Company Limited v Hadar Hafeez. This Scottish case illustrates an important practical difficulty that arises from doing business online, particularly via price comparison websites. It also shows the importance of making sure … Continue reading Sorry, what was the question again? →