The Practical Lawyer

Home
About
CPD
Subscribe
Contact
Commercial

‘Close of business’ – meaning?

Many contracts use the phrase ‘close of business’. But, what does that actually mean?

Subscribers only...
 

Contract – intention?

An informal agreement may not show a sufficient intention to establish legal relations. As always, some element of certainty is needed.

Subscribers only...
 

Online auctions – distance selling

The fastest-growing part of the art market is online. Indeed, virtually all the major auction houses now operate online auctions (some are totally online, whereas others merely stream physical auctions). But, the distance selling laws pose major problems for such businesses, giving ‘consumers’ rights that they do not always appreciate they have.

Subscribers only...
 

Keyword ads – trade mark

A recent case illustrates the dangers of buying keyword ads on Google in the name of a competitor – especially if that competitor has a trade mark.

Subscribers only...
 

HMRC – reasonable excuse

HMRC cannot impose a ‘penalty’ if the taxpayer took ‘reasonable care’ to avoid an inaccuracy. The general rule is that if the taxpayer takes professional advice then that will be a reasonable excuse.

Subscribers only...
 

Grey goods – criminal

Selling ‘grey goods’ can be a criminal offence (under Trade Marks Act 1994).

Subscribers only...
 

Financial advice – negligence?

In the medical/clinical negligence world the most important decision of recent years was Montgomery [2016], which overruled the long-standing principles established in Bolam [1957]. Under Bolam a medical professional’s actions were judged by asking whether that professional ‘was acting in accordance with a practice of competent respected professional opinion’. In other words, if a reasonably competent practitioner would have taken the same approach, then there would not have been negligence.

Subscribers only...
 

Contract – or counter-offer?

When do negotiations turn into a binding contract? If the other side responds with a counter-offer, does that form the basis of the contract?

Subscribers only...
 

HMRC – offshore accounts

HMRC has offered (another) last chance to come clean about offshore money (it is called a ‘requirement to correct’). The scheme calls for voluntary disclosure by September 2018, but there are severe penalties – 200% of the tax, plus the tax due and interest. In addition, there is currently a proposal for an additional 10% asset-based penalty, plus there will almost certainly be publication on the list of deliberate tax defaulters. Note that there is no undertaking by HMRC that they will not prosecute.

Subscribers only...
 

Companies Act 2006 – no limited liability?

CA 2006 came into force in October 2009 but there is a danger that its provisions have inadvertently resulted in some limited companies becoming unlimited.

Subscribers only...
 


Page 6 of 39

Most-read articles

Constructive trusts – property
Wednesday, 12 September 2018
The author gives a helpful analysis of a ruling following a claim to establish a constructive trust or proprietary estoppel in respect of a domestic property. The deceased died intestate while living... Read more...
Professional negligence – adjudication
Wednesday, 12 September 2018
The Professional Negligence Adjudication Scheme is run by the Professional Negligence Bar Association. It offers a voluntary ADR procedure, modelled on the adjudication system in construction... Read more...
Waste – L’s liability
Wednesday, 12 September 2018
Ls should be aware of the environmental enforcement obligations that may be incurred as a result of T’s activities. Read more...
Part 36 – late acceptance
Wednesday, 12 September 2018
If a Part 36 offer is accepted out of time (ie outside the 21 day period) in a low value protocol case, then what are the costs consequences? In particular, does late acceptance mean a liability to... Read more...
HMOs – new rules
Wednesday, 12 September 2018
The definition of house in multiple occupation (HMO) changes on 1 October 2018. The new definition covers properties occupied by five or more people, comprising two or more separate households. Read more...
Energy efficiency – reassessment by T?
Wednesday, 12 September 2018
The Energy Efficiency (MEES) Regs mean it is no longer possible to grant new leases to properties with an EPC of F or G. Moreover, existing lettings of F and G properties will become unlawful from... Read more...
Knotweed – nuisance
Wednesday, 12 September 2018
Last year, we had county court claims in Cardiff and Truro in which it was held that the encroachment of Japanese knotweed would be actionable as a ‘private nuisance’. The Cardiff cases have now... Read more...
Procedure – expert witnesses
Wednesday, 12 September 2018
Expert witnesses must comply with court rules and related guidance appropriate to their area of expertise. New guidance for paediatric expert witnesses in family proceedings has now been issued. Read more...
Self-employed – or worker?
Wednesday, 12 September 2018
The Pimlico Plumbers case was seen as a victory for workers in the gig economy, with the Supreme Court looking at the reality of the relationship (rather than the legal labels attached). So, what... Read more...
Offences – mens rea
Wednesday, 12 September 2018
This was a pre-trial appeal of a ruling at a preparatory hearing. The two appellants (A) faced charges under s17 Terrorism Act 2000 of sending money overseas, or arranging to do so, knowing or having... Read more...

Resources

IAG International
Join the IBA now!
www.totallylegal.com
In House Lawyer
MSI Global Alliance