Damages for breach of contract for incomplete work? Have you looked carefully at your liquidated damages provisions?


by Graham Cunningham  June 2019 Triple Point Technology Inc v PTT Public Co Ltd 2019 EWCA Civ 230 A contract clause which provided for liquidated damages for delay did not apply where the contractor had failed to complete the contracted work. It did apply only in respect of completed sections of work. In respect of the … Continue reading Damages for breach of contract for incomplete work? Have you looked carefully at your liquidated damages provisions?

Principles concerning costs in Norwich Pharmacal Orders


by Graham Cunningham June 2019 The Court of Appeal has recently re-stated principles concerning costs in Norwich Pharmacal Orders in (1) Jofa Ltd (2) Joseph Farah v (1)Bernherst Finance Ltd (2) Chestone Industry Holding 2019 EWCA Civ 899.  Litigation lawyers will be familiar with such orders which allow pre-action disclosure of documents against third parties. The … Continue reading Principles concerning costs in Norwich Pharmacal Orders

IR35 – New HMRC Consultation on Reform of Off-Payroll Tax Rules


by Annette Beresford  March 2019 As confirmed by the 2018 UK Autumn Budget, the off-payroll taxation rules (commonly referred to as IR35) for the private sector and the public sector will be aligned, with effect from April 2020. This reform will introduce significant changes for private sector arrangements where an individual is engaged through a personal … Continue reading IR35 – New HMRC Consultation on Reform of Off-Payroll Tax Rules

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?