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Dispute Resolution Law Blog

4 September 2024

Strokes: Why time is so critical

Stroke strikes every five minutes. New analysis suggests that the number of people experiencing a stroke will increase by more than 50 percent to 151,000 a year by 2035. Treatments are available, including the ground-breaking mechanical thrombectomy procedure for strokes that are caused by a blocked blood vessel. However, as detailed in updated National Clinical Guidelines, time is the critical factor.

James Bell

3 September 2024

I’m a celebrity…get me back here!

There have a been a string of high-profile celebrity bankruptcies over the decades from Kerry Katona, Joe Swash, Chris Eubank and, now, Katie Price. Not only were all the names on that list ex-contestants on the ITV hit show “I’m a Celebrity” but the common theme amongst them is that they were all bankrupted by HMRC for unpaid taxes.

27 August 2024

Get Onbord Limited - hocus pocus about locus?

The recent decision in Get Onbord Limited v HMRC [2024] UKFTT 617 (TC) provided some helpful guidance for taxpayers and HMRC on the First-tier Tribunal’s (“FTT”) approach to research and development (“R&D) claims and in particular, the levels of evidence that both parties need to provide.

13 August 2024

Bringing assets back into the estate: The recovery of misappropriated estate assets

There are an increasing number of cases before the courts concerning the misappropriation of estate assets. Typically, this involves assets being misappropriated by a beneficiary, family member, or personal representative following death, but may also concern assets which were misappropriated during the deceased’s lifetime.

Cally Brosnan

8 August 2024

Nothing can be said to be certain, except death and taxes (and that dishonesty should not be alleged without proper grounds)

It is a long-standing principle that fraud or dishonesty should not be alleged without proper grounds. Particular care needs to be taken by claimants to carefully assess the words used which are alleged to amount to a misrepresentation, and to differentiate between statements of opinion and fact to ensure that the claim is properly thought out and pleaded. Failure to do so may have serious consequences for a claim, and result in liability for costs. 

Jemma Brimblecombe

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