It is essential that brand owners are able to protect trademark rights and brand reputation when conducting business relying upon them whether at home or internationally. Any application for a trade mark which is similar to one already owned by someone else may well be met by civil proceedings in which a primary argument in […]

HMRC may pursue, at its own discretion, an investigation using Code of Practice 9 (‘COP 9’) as an alternative to a criminal prosecution, in circumstances where it is deemed appropriate. The service of a COP9 letter provides the recipient with the opportunity to make a complete disclosure of all the activity, deliberate or otherwise, that […]

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 […]