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Cross-border litigation

28 April 2026

Cross-border tax scrutiny: what non-residents need to know about UK tax investigations

Many people mistakenly believe that once they've established residency outside the UK, HMRC's authority over their tax affairs ceases to exist. However, HMRC retains the power to examine historical matters stretching back up to two decades in the most serious cases, and UK-situated assets remain within their jurisdiction regardless of where the owner physically resides. 

Waqar Shah

20 June 2024

Salford Estates overturned: Implications for insolvency proceedings and arbitration agreements

In the case of Sian Participation Corp (In Liquidation) v Halimeda International Ltd (on appeal from the BVI), the Privy Council has found that Salford Estates (No.2) Limited v Altomart Limited was incorrectly decided. 

James Glaysher

28 February 2023

Insights from the Cross Border Criminal Law Conference 2023: Influencing the Corporate Conscience

The focus of these annual events, which have been hosted since 2018 (save for a break during the “covid years”), has traditionally been on international criminal law, a field in which we have a long-established reputation. In recent years, this focus has broadened to encompass other important, related cross-border areas in which we also have expertise, namely the fields of business and human rights, and environment, social and governance matters (ESG).

10 June 2020

All swans are white….?

I have always had a soft spot for the Black Swan jurisdiction: nothing to do with the law, but because it reminds me of my previous study of philosophy and the use of “all swans are white” as an example of falsification theory.  

Mary Young

9 June 2016

Is a freezing order affecting third parties contrary to public policy?

The Court of Justice of the EU (ECJ), on referral from a preliminary ruling by the Supreme Court of Latvia, has held that the public policy defence in Article 34 of the 2001 Brussels Regulation (the 2001 Brussels Regulation) did not prevent the enforcement of a freezing order made without a prior hearing of third parties whose rights might be affected, provided that the third parties had the right to apply to the original court to vary or discharge the order. Meroni v Recoletos Ltd and others (Case C-559/14)

Fiona Simpson

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