Blog
Acclaim for Martha’s Rule - but when will maternity services be included?
Kirsty Allen
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.
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.
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).
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.
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)
Kirsty Allen
Caroline Day
Elli Graves
Legal Notices | Privacy Notice | Fraud Warning | Modern Slavery Statement | Complaints | Website Terms | Cookie Policy | Accessibility | Site Map
© 2026 Kingsley Napley LLP. All rights reserved. Authorised and regulated by the Solicitors Regulation Authority, registration number 500046.
Skip to content Home About Us Insights Services Contact Accessibility