Disputas

Artículos Recientes

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  12/09/2024

  United Kingdom

  Recommerce Reads - product liability and the circular economy

  Changes are coming to the existing EU and UK product liability regimes, aimed at responding to the digital age, the circular economy and new global supply chain models. Over the last 40 years, the current regimes have provided a harmonised framework by which consumers who have suffered damage as a result of a defective product may seek compensation. However, significant changes to the kinds of products consumers buy, and how they buy them, means reforms are overdue. Today’s marketplace is full of tech and smart products that were of no concern to legislators in the 1980s. Additionally, eco-conscious...

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  09/09/2024

  United Kingdom

  UK Tax Disputes Digest (Summer 2024)

  Welcome to the Summer 2024 edition of our UK Tax Disputes Digest: a high-level summary of key developments in contentious tax over the last few months for heads of tax, finance directors, general counsel and other in-house professionals.As with previous editions, we have seen a continued increase in HMRC activity across various areas. Both individual and corporate taxpayers would be well-advised to check their tax position as soon as possible to prepare for any potential HMRC investigation into their tax affairs.In this edition, we look at just a few of these developments, including the latest...

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  06/09/2024

  Scotland

  One case to bind them all - Class actions and res judicata

  Summary In McCluskey v Scott Wilson[1] the Inner House has provided useful guidance on application of the doctrine of res judicata in the context of group actions.From 2012 actions were raised by the residents of a housing estate in Motherwell (“Watling Street”), claiming personal injury as a result of the development allegedly being built on contaminated land. It was claimed that engineers, Scott Wilson, who were involved in the remediation of the site, both owed duties to the residents and breached those duties.The earlier decision in McManus v Scott Wilson[2] had already...

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  29/08/2024

  England and Wales

  What does it mean? Preliminary issue judgment in Paisley v Linehan defamation case

  On 1 August 2024 judgment was handed down in the preliminary issue trial of Paisley v Linehan [2024] EWHC 1976 (KB).  As is the norm in defamation cases the court has determined issues of meaning in advance of a full trial of this claim.The case provides an interesting example of the court’s approach to determining meaning.  It serves as an important reminder for those publishing blogs online that they may be responsible for comments made by other users in response to their posts, but that claimants need to ensure they are specific and proportionate in bringing any such claim.BackgroundThe...

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  28/08/2024

  England and Wales

  The dangers of overegging the pudding: a party’s duty of full and frank disclosure

  The High Court judgment in Apparel FZCO v Sheeraz Iqbal [2024] EWHC 1931 (Comm) serves as a useful reminder to applicants to carefully consider their duty of full and frank disclosure when making without notice applications and ensure that they present their case in a “fair, objective [and] even-handed manner”. BackgroundApparel Fzco allege that individuals impersonating retail buyers fraudulently deceived them into shipping goods valued in excess of £1 million to the fraudsters. The impersonators did not make payment for the goods, first claiming that they had not been delivered...

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  22/08/2024

  Alemania

  German court rejects loss set-off restriction of EUR 20,000 due to unequal treatment, ability to pay

  If you invest in forward transactions, you can make large profits, but also incur high losses. But how are these losses treated in relation to the tax? In a recent appellate decision, a German federal court ruled that the EUR 20,000 loss set-off restriction results in unequal treatment of gains and losses from forward transactions. The court expressed doubts on the restriction’s constitutionality due to its violation of the equality and ability to pay principles.Previously, the Rhineland-Palatinate tax court expressed doubts about the constitutionality of the loss set-off restriction for...

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