Campaigners have long argued that the cases crossing the threshold for custody involving pregnant women and new mothers should be given special consideration due to the heightened risks faced by expectant women in prison settings. Recent incidents, such as Rianna Cleary's tragic loss of her newborn at HMP Bronzefield in 2019 and Louise Powell's solitary […]

Whilst the act of encouraging or assisting another to commit suicide remains a subject of considerable controversy, with some considering it, in certain circumstances, a compassionate act, others fear its potential for abuse. Regardless, it remains a criminal offence in the United Kingdom under section 2 of the Suicide Act 1961 (‘the Act’). It continues […]

A common intention constructive trust is a legal concept that arises automatically, without the need for a prior written Declaration of Trust, when parties have not formally documented their agreement. It occurs when it would be unjust for one party to disregard the other's beneficial interest in an asset. The shared intention for both parties […]

The proper conduct of civil litigation proceedings through the courts requires considerable technical knowledge of court procedure, an understanding of the evidential laws, the ability to properly construct either the Claimant’s case being pursued or the defence of proceedings with which the Defendant is confronted and respect for the litigation process as a whole. Engaging […]

In our previous articles discussing the Research & Development (R&D) Tax Relief scheme and the process of Making a Claim for R&D Tax Relief, we explored the evolution and types of R&D tax relief schemes, as well as the criteria used by HMRC when processing a claim. In this article, Hamraj Kang delves into the […]

In an earlier article, we delved into the Research & Development (R&D) Tax Relief scheme, explaining its evolution, available schemes, and qualification criteria for tax credits. This article aims to explain the factors considered by HMRC when processing a claim and details how KANGS can assist in any HMRC investigation arising from the application process […]