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‘Spot The Ball’ Is a VAT-Exempt ‘Game Of Chance’

I have said on many occasions that any decision by HMRC is worth appealing. There are so many circumstances where the HMRC have been proven to be incorrect at the appeal stage but the option of appealing is rarely exercised.
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What Is a Collective Investment Scheme? Supreme Court Rules

Land banking has long been on the radar of the FCA. It is in fact quite often a scam where investors simply buy a small parcel of land in a field that has no real hope of ever being granted
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International Trade And Conflicts Of Law – Court Of Appeal Guidance

International law is an area fraught with potential unexpected outcomes.  Cross jurisdictional matters further confuse and complicate the litigation.  As from the case below, using a right to issue in another jurisdiction can be used to great advantage if at
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Administering Estates – Procedures And Pitfalls

A recent survey has shown that more than 1 in 10 people who are thought to have died intestate (without leaving a will) may actually have made a will and that a similar number of those who leave a will
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It’s Time To Break The 5 Most Common Myths About Smart Contracts

Smart contracts are one of technology’s current buzz words.  Much is said about them, much is written about them and there is an increasing acceptance that they will soon officially confirm their position as the next big thing.  However, who
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MLA 2017 18 Shortlisted 2