A HMRC Code of Practice 9 (COP9) letter gives the recipient an opportunity to make a complete disclosure of all the activity, whether deliberate or otherwise, that have led to the suspicion of irregularities in their tax affairs. HMRC may pursue, at its own discretion, an investigation using COP9 as an alternative to a criminal […]

A Personal Guarantee is given by an individual, the Guarantor, for the benefit of a third party, which may be an individual or corporate body, as security to a creditor, such as a bank or supplier of materials, to ensure that in the event of the third party defaulting in payment, the Guarantor becomes responsible […]

There are different types of ‘Stalking’ and ‘Harassment’ and anyone can be a victim. The offences constitute conduct which is intended to cause a person alarm or distress, which must occur on more than occasion, but may be different in nature each time. Conduct amounting to harassment may be, for example: Stalking is a more […]

Alternative Dispute Resolution, (‘ADR’) describes a process adopted for the resolution of many civil disputes and is aimed at achieving a Resolution of the issues between the parties, generally without the protracted and expensive involvement of a civil court. Following Halsey v Milton Keynes General NHS Trust and Steel v Joy [2004] EWCA Civ 576, parties will be […]

In an article previously posted to this website entitled ‘Kittel Principle in HMRC Cases’ we explained in detail the following: The European Court of Justice Cases, of Axel Kittel v Belgian State and Belgian State v Recolta Recycling SPRL (C-439/04 and C440/04) (Kittel Case) stated that where a taxpayer knew or should have known that they were participating […]

The Unfair Contract Terms Act 1977 (‘the Act’) covers nearly all forms of contract and, inter alia, renders terms seeking to exclude or limit liability ineffective or subject to reasonableness, depending on the nature of the obligation which is sought to be excluded. The Act extends to both actual contract terms and Notices constituting a contractual obligation. […]