When corporate residence goes wrong: Lessons from Cogefin (Bermuda) v HMRC [2026]
A recent tax case highlights why corporate residence depends on who makes decisions in practice, not just governance procedures.
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A recent tax case highlights why corporate residence depends on who makes decisions in practice, not just governance procedures.
Explore the construction law issues behind SMRs, Sizewell and the growing UK nuclear market, from procurement and NEC contracts to licensing, supply chain risk and project delivery.
A new Court of Protection decision offers guidance on two key issues: whether applications for declarations about capacity and best interests should be brought in the Court of Protection or the High Court, and the factors NHS trusts should consider when deciding whether an application is necessary.
Introduction agreements, finder’s fee agreements and intermediary agreements are a common occurrence especially where businesses are looking for a larger pool of potential parties to engage with or are seeking to rely on someone’s expertise to secure what they are looking for.
A former director alleged to have diverted a maturing business opportunity for his own benefit was held not to have breached his continuing duties under s. 170 Companies Act 2006 after leaving office.
The High Court has reaffirmed that insolvency proceedings are not the forum for resolving contested factual disputes, allowing an appeal where a debtor had a realistic prospect of proving that a £200,000 loan liability had been discharged through a subsequent commercial arrangement.
High Court gives overseas liquidators freedom to cherry-pick from English and home law powers in conducting the liquidation, before particular respondents and claims had been identified.
The High Court considered the circumstances in which a bankruptcy court can go behind a judgment debt and whether an unfair credit relationship warranted setting aside a bankruptcy order.
The court was prepared to put a company, that had been wound up, into administration, on the application of a secured creditor, and validate transactions that had been entered into between presentation of petition and making of the winding-up order, to assist a group restructuring.
A defective solvency declaration meant an intended MVL became a CVL, highlighting the importance of complying with statutory formalities.
The recent cyber security incident affecting Beacon CRM has prompted many charities to consider an important question: what happens when a critical supplier suffers a cyber attack?
Public sector outsourcing is set for significant change under the Employment Rights Act 2025. We look at the proposed reforms and their practical impact for contracting authorities and suppliers.