The recent high winds have resulted in a large number of trees being blown down – and some with devastating consequences. Events seem to suggest that the incidence of stormy weather may become an increasingly permanent feature of British meteorology so here is a guide to what to do and where liability lies if a tree on your land comes down or if tree debris causes damage, such as a drain blockage.

When the prospect of lockdown in the UK started to look like a reality, much was written and discussed about the flood of insolvencies that would inevitably follow. Whilst most office based professional service businesses could probably adapt with staff working from home, how could shops and restaurants possibly survive this?

The impact of COVID-19 has been felt by business throughout the United Kingdom. Some companies continue to operate as usual, working from home while others remain entirely (or partly) shut-down, unable to operate in these challenging and uncertain times.

The Supreme Court has, in June 2020, given judgment on a landmark case which sets out the current state of the law relating to the availability or otherwise of adjudication as a means of dispute resolution when one of the parties is in insolvent liquidation.

A family investment company (FIC) is a tax-efficient vehicle allowing protection of, and control over, wealth transferred out of an individual’s estate.

Privacy Shield is no longer deemed to provide adequate security for the transfer of personal data from to the United States.

The loan charge has been controversial since it was introduced in 2016 - not least its retrospective application and original requirement to pay all the tax owed within one tax year (2018/19).

As lockdown is once again gradually eased for what will hopefully be the last time, businesses must look to the future and important decisions will have to be made about the size and shape of the business going forward.

Whether it's a result of the pandemic or owing to fall-out from Brexit, the opportunities for business owners looking to sell up are plentiful.

After the First Tier Tribunal found in favour of the beneficiary of a Remuneration Trust (Marlborough v HMRC) in September 2021, a differently constituted First Tier Tribunal, when considering an almost identical scheme used by Strategic Branding, has found in favour of HMRC, having determined not to adopt the reasoning applied in Marlborough.