Featured legal research
Latest News
UT holds payments under LLP ‘capital interests’ were income and that the mixed member partnership rules and extended assessment time limits applied (Holden and others v HMRC)
Tax analysis: In Holden, the UT held that amounts paid to members of a professional LLP under arrangements described as ‘capital interests’ were not capital receipts. The UT further held that, for later years, the mixed member partnership rules (MMRs) applied to reallocate profits from the corporate member to individual members, overturning the...
BOC Aviation reaches settlement with Cathedral Capital over stranded planes
Law360, London: BOC Aviation (Ireland) Ltd has reached a settlement with Cathedral Capital (1998) that it had claimed should partly cover for an alleged US$129m loss from planes stranded in Russia after the country's invasion of Ukraine.
Home Affairs Committee publishes 'Routes to settlement' evidence
The Home Affairs Committee has published the written evidence submitted to its 'Routes to settlement' inquiry, which include responses from numerous law firms and organisations in the immigration sector. Separately the transcript of the oral evidence session on 21 January 2026 has been published. This session was with Professor Alan Manning,...
Ofgem finalises heat networks registration guidance following consultation
Ofgem has published its decision and final registration guidance for heat networks following consultation on the draft. Stakeholders broadly supported the guidance but sought further explanation on complex and multi-party arrangements, ‘substantial control’, connected networks and proportionality for small or self-supply heat networks. Ofgem has...
CONTACT US
