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Private prosecutions – A route to justice for the charity sector
Sophie Tang
Trust and estate disputes are increasingly commonplace, especially in the HNW community where there are complicated family relationships in play and/or the relationship between trustees or trustees and beneficiaries has broken down.
Quincecare duties have been a hot topic over the last few years, and there is no sign that development of this area of the law is slowing. The judiciary are still trying to determine where the boundaries lie, in what many think is an all too interventionist legal principle.
The courts are set to address whether software developers of Bitcoin networks owe fiduciary duties to bitcoin owners following the Court of Appeal’s decision in Tulip Trading Limited v Van der Laan & Ors, where it allowed the claim to proceed. The case is poised to be a landmark for future crypto-disputes as it seeks to address several important points in this uncertain and developing area of law.
Tax rules introduced in the previous century still rarely cause taxpayers and tax advisers issues in identifying the boundaries of what is meant to be captured. IR35 was introduced by HMRC (at that point, the Inland Revenue) in 1999 and to this day, it is still an area which challenges the minds of lawyers and accountants (among others) across the UK.
ClientEarth has now issued its threatened derivative action against Shell plc in the High Court of England and Wales. The claim, apparently bolstered by significant institutional investor support (making up 12 million shares in the company), shows that the growing trend in ESG and climate-related litigation is here to stay, and businesses must prepare for a green energy transition.
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