DAC 6 – New EU tax disclosure rules to challenge advisers and their clients


July 2018 by Annette Beresford CTA, Consultant Solicitor What is DAC 6? Essentially, from a UK perspective, this is a new EU obligation which will require UK taxpayers and intermediaries to disclose certain cross-border arrangements to HMRC (which will pass this on to all other EU member states).  DAC 6 refers to EU Council Directive … Continue reading DAC 6 – New EU tax disclosure rules to challenge advisers and their clients

Employment contracts: When does notice of termination start to run?


by Adrian Hoggarth, Partner   May 2018   The Supreme Court has recently handed down its decision in Newcastle Upon Tyne Hospitals NHS Foundation Trust v Haywood 2018 UKSC 22. With two judges dissenting it is worth highlighting their decision. The central question was when the employee’s notice period started to run following notice of termination … Continue reading Employment contracts: When does notice of termination start to run?

Contractual damages – Wrotham Park is now little more than historical interest


by Graham Cunningham, Barrister and Mediator April 2018 The Supreme Court has recently reviewed the question of damages for breach of contract arising under the principles of Wrotham Park Estate Co. Ltd. v Parkside Homes Ltd. 1974 1 WLR 798 and consigned the latter to the status of historical interest. In Morris-Garnor & Anor v One … Continue reading Contractual damages – Wrotham Park is now little more than historical interest