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The End of Leasehold Flats? A Breakdown of the Draft Commonhold and Leasehold Bill
Úna Campbell
Costs in tax litigation often catch even experienced advisors off guard. Unlike other areas of civil litigation, where costs consequences are ever-present and a continuous strategic consideration, proceedings before the First-tier Tax Tribunal (Tax Chamber) (“FTT”) are often approached with less emphasis on potential costs exposure.
Privacy and confidentiality in tax cases have always been important, particularly where the taxpayer is someone in the public eye. Whilst a tax enquiry, or indeed litigation, does not mean that the taxpayer has ‘done something wrong’, there are certain negative inferences made by the public and media which could impact future opportunities for the individual or corporate involved.
One of the benefits of an appeal before the First-tier Tax Tribunal (“the Tribunal”) is that it is seen as less formal than an appeal in the Higher Courts. However, the Court of Appeal's recent ruling in HMRC v Medpro Healthcare [2026] is a reminder in case it was needed that deadlines matter in tax disputes and securing permission for a late appeal is not guaranteed.
Section 994 of the Companies Act 2006 provides one of the most important protections available for shareholders - allowing a shareholder to apply to the court by petition for relief where “the company’s affairs are being or have been conducted in a manner that is unfairly prejudicial to the interests of members generally or of some part of its members (including at least himself),…”. These claims are often termed as “corporate divorce”.
The 2026 Winter Olympic Games in Italy are in full swing, showcasing athletic excellence on the world stage. At the time of writing, British hopes remain high despite some agonisingly close finishes, with Kirsty Muir, Mia Brookes, Jen Dodds and Bruce Mouat all delivering thrilling performances that placed them just outside the medals.
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