HMRC has published new guidance on the Joint Liability Notice (“JLN”) regime introduced by the Finance Act 2020 (“the Act”). Under this regime, company directors and persons connected to a company can be made personally liable for outstanding tax in certain circumstances, including coronavirus support payments.
In the case of Greater Glasgow Health Board v Multiplex Construction Europe Ltd and others the Court of Session in Scotland had to consider whether or not a clause in a contract, which incorporated the NEC3 Engineering & Construction Contract, acted as a contractual bar to court proceedings, where the dispute had not been adjudicated first.
Sporting bodies and related businesses continue to find new ways to commercialise in-play activities; this fact, combined with advances in mobile technology, has turned the live sports betting industry into a juggernaut worth almost £2.4 billion per year.
In the case of Knipe v British Racing Drivers' Motor Sport Charity and Others, the Executor of the estate of the late Barrie Williams (a retired professional racing driver and lifelong member of the British Racing Drivers Club) sought guidance from the Court as to the distribution of Mr William’s estate.
The Competition and Markets Authority (the “CMA”) launched the Office for the Internal Market (the “OIM”) on 21 September 2021.
The recent growth of the gambling industry, particularly as a result of the popularity of online betting websites and apps, has brought the ownership and exploitation of live sports data into sharper focus.
This article considers the recent English Court case of Miles v Shearer in which two adult daughters made a claim against their late father’s estate on the basis he should have made financial provision for them in his Will.
In June 2021 the European Commission adopted adequacy decisions for the UK in which it acknowledged that the current UK data protection framework comprising UK GDPR (which effectively mirrors EU GDPR) and the Data Protection Act 2018 offers essentially equivalent levels of protection to personal data to those guaranteed under EU Law.
Many jurisdictions have specific laws preventing the use of another person’s personality for commercial purposes, including the US, France and Germany. The UK, however, does not have any codified or consolidated legislation that confers such protection.
The view of the Supreme Court