Legal News

Campbell v HMRC [2025] UKFTT 867 ( TC) Over five years, the taxpayer acquired and disposed of four dwellings yet failed to tell HMRC about any tax liability. HMRC created a return for the year of the last sale and, after opening an enquiry, raised assessments and a closure notice covering three tax years (two disposals occurred in a single year), all arising from that process and addressing the undeclared transactions. These subjected him to income tax on the footing that he was trading, or alternatively to CGT, as a fall-back position advanced by the department. Penalties were also levied for a deliberate failure to notify his liability, by HMRC. He appealed, contending he was not trading and was not chargeable to CGT, as the job-related accommodation exemption in section 222(8) of the Taxation of Chargeable Gains Act 1992 ( TCGA 1992) applied,...

Mergers The CMA opened its phase 1 review into the proposed purchase of DHL e Commerce UK by EVRi, alongside DHL Group’s plan to take a minority shareholding in EVRi—see further, case page The CMA released an invitation to comment regarding the expected takeover of DR Baling Wire by Accent Wire—see further, case page The CMA posted the public version of its decision concluding that Kpler Holding SA’s completed purchase of Spire Global Inc.’s maritime data unit does not meet the thresholds for assessment under the Enterprise Act 2002’s merger regime—see further, decision NOTE— For every live merger before the CMA, see further, UK mergers—ongoing cases tracker Upcoming dates For details of forthcoming UK competition developments, see further, UK Competition calendar......

R ( Ellis) v Secretary of State for Justice [2025] EWCA Civ 831 What are the practical implications of this case? This Court of Appeal ruling surveys the domestic and Strasbourg jurisprudence on the Convention right of access to education. It reiterates that the Convention right is tightly confined and typically does not impose a positive obligation on the state to provide any particular form of education or to achieve a specified standard. The judgment is noteworthy for its treatment of real-life limitations on educational access within prisons. However, such limits will not constitute an interference with the right unless they render access to education effectively impossible in practice. A further practical aspect concerns the framework for amending judicial review claims to include new or additional facts that arise after proceedings have been issued. The Court of Appeal endorsed a long line of...

Aviva’s research showed that 54% of men identify as the primary planner of retirement savings, compared with 35% of women. According to the insurer, this points to a potential disparity in confidence or involvement between genders, or that men are more inclined to claim financial know-how. The study, carried out by Censuswide for Aviva, drew on a survey of 2,000 adults. It also found that a notable share of mid-life savers admit to avoiding their pension decisions. 54% of men say they take the lead on retirement planning, versus 35% of women. Three in ten savers aged 45 to 54 confess to ‘burying their head in the sand’ about their pension. Joanne Phillips, Managing Director of Aviva’s direct wealth business, said it is ‘fascinating to see that while’......

Adriatic Land 5 Ltd v Long Leaseholders at Hippersley Point [2025] EWCA Civ 856 What are the practical implications of this case? Relevant service charge sums incurred by a landlord and already collected from leaseholders before the commencement of BSA 2022, Sch 8 remain unaffected. Conversely, where a landlord had not succeeded in recovering those categories of service charge costs from a leaseholder under a qualifying lease before the coming into force of BSA 2022, the landlord is now prevented from doing so by the new regime. In the same vein, any relevant service charges incurred after Sch 8 came into force are not recoverable. The effect is potentially far‑reaching, as other provisions within Sch 8 are phrased so as to apply retrospectively, including those addressing cladding remediation, and are therefore likely to have broader implications across similar claims. What was the...

State aid The Commission has cleared, under EU State aid rules: a Danish measure (€36m) designed to cut greenhouse gas emissions in domestic aviation—see further, press release a Danish measure (€134m) assisting companies in decreasing their greenhouse gas emissions—see further, Midday Express a Swedish strategic reserve (€300m) to protect the security of electricity supply in emergency situations—see further, press release The Commission has concluded that Czech support for insurance premiums granted to certain large Czech agricultural companies in 2018 does not constitute State aid within the meaning of EU State aid rules—see further, Midday Express NOTE— For all live State aid decisions and live formal State aid investigations, see further, EU State aid...

D. E. L. T. A. Merseyside Ltd v Uber Britannia Ltd UKSC/2024/0119 Background This appeal concerns the proper interpretation of the statutory framework governing the provision of private hire vehicles (‘ PHVs’). PHVs, unlike traditional taxis, are not permitted to ply for hire on the streets and must instead be booked in advance through an ‘operator’. Uber, one of the parties to the appeal ( Uber Britannia Ltd, or ‘ UBL’), is a well known PHV operator. The relevant framework is contained in Part II of the Local Government ( Miscellaneous Provisions) Act 1976 as amended ( LG( MP) A 1976). It regulates the PHV sector outside London (and Plymouth) by imposing a ‘triple licensing lock’, under which the operator, the driver, and the vehicle each require a licence from the appropriate local authority. Historically, the PHV trade has run under several different models: an...

This week, the UK’s financial regulator accused the insurance sector of misleading customers through unclear policy wording, levying steep charges for instalment payments, and too often handling claims poorly. Nevertheless, despite the damning tenor of its report on the sector, the first of a two-part study, the FCA confirmed it will not pursue additional enforcement against the industry. It said it plans to engage directly with individual firms, yet stopped short of publicly identifying them, declining to name and shame. Consumer advocates argue the watchdog must be firmer, noting insurers have had sufficient time to meet the Consumer Duty, a suite of rules obliging financial firms to deliver fair value, treat consumers fairly, and secure good outcomes for customers. “ The FCA appears to be placing considerable faith in firms to act properly and reform their behaviours in line with the Consumer Duty,” said Rocio...

What are the practical implications of this case? This ruling carries procedural weight for arbitration specialists and litigators handling appeals against exequatur orders concerning foreign arbitral awards. It underscores the necessity of carefully separating a demand to reverse the order from a demand to have it annulled. Practitioners should be aware that only an application to overturn the exequatur order triggers the Court of Appeal to undertake a complete review on the merits, akin to the scrutiny applied in actions to annul an international award made in France. By contrast, setting aside an exequatur order is available solely where the order does not meet the formal conditions in Article 458 FCCP, or where the judge has exceeded his or her powers. The court made plain that a claim to set aside the exequatur order is admitted only in narrow...

As it stands, the Pension Schemes Bill creates a new ‘reserve power’ enabling the government to require defined contribution ( DC) pension schemes to place a share of their assets into UK private markets. Yet, compliance could not be achieved by allocating to investment companies that themselves hold such assets, according to Richard Stone, Chief Executive of the AIC, in a letter of 22 July 2025 to Torsten Bell, Minister for Pensions at HM Treasury. DC pensions, spanning stakeholder pensions and most workplace arrangements, tie members’ outcomes to the investment performance of their contributions. Steering their future allocations towards private assets forms part of the government’s strategy to boost UK growth. Stone said the omission of investment companies from the Bill is unfair and indefensible, arguing that the reserve powers, as drafted, are seriously deficient. He added that they bar the use of...

Saipem S. P. A. and other companies v Petrofac Ltd and another company [2025] EWCA Civ 821 What are the practical implications of this case? On the ‘no worse off’ test, the judgment firmly confirms that, when deciding if Condition A is met, the court must juxtapose the monetary value of a plan creditor’s pre-existing rights in the relevant alternative with the value of the new or altered rights offered by the plan. For jurisdiction under Part 26A, the primacy of rights over interests is fundamental (para [90]). Accordingly, Condition A obliges the court to ascertain the financial worth that a creditor’s existing rights would probably realise in the relevant alternative, and to set this against the financial value of the replacement or varied rights the plan provides in exchange for compromising those rights (para [79]). Collateral advantages or...

What is the background of this report? In December 2024, Sir Brian Leveson was commissioned to develop options and recommendations on reforming the criminal courts so that cases are handled proportionately in light of current Crown Court pressures, and on ensuring they operate as efficiently as possible. This Part I focuses on the former and puts forward a radical suite of reforms. What are the key findings of this report? The report opens with the stark assessment that criminal justice is in crisis, driven by prolonged funding constraints and the mounting complexity of criminal law—both procedural demands and the disclosure difficulties arising from new forms of evidence. It notes the rapid growth since 2019 in cases entering the Crown Court, alongside further delays brought about by coronavirus ( COVID-19). Its clear conclusion is that only a radical and essential package of measures,...

The IFTCC v Charity Commission [2025] UKFTT 449 ( GRC) What are the practical implications of this case? Organisations formed, even in part, to bring about changes to the law or government policy will not secure charitable status. More precisely, where an organisation claims the advancement of education as its charitable aim, conduct that seeks to persuade individuals to adopt the body’s doctrine makes recognition less likely. This judgment also underscores that a court may look beyond stated objects to an organisation’s day-to-day operations and internal policies. The FTT found that the registration of other, apparently similar organisations was irrelevant to this appeal. Arguments based on comparators will not be entertained; each matter depends on its own facts. What was the background? By the Charities Act 2011 ( CA 2011), an entity qualifies as a charity only if it is established solely for charitable purposes and serves the...

Original news Mr L ( CAS-92761- H7Q6)—6 March 2025 Summary The Pensions Ombudsman dismissed a grievance concerning the distribution of death benefits under the Local Government Pension Scheme ( LGPS). In deciding, the administering authority considered all relevant factors, including the death benefit nomination and other potential recipients. The determination was neither unreasonable nor perverse. Accordingly, there was no basis to overturn the administering authority’s decision. This outcome serves as a reminder that trustees, and comparable decision-makers such as LGPS administering authorities, must follow a proper process that is robust to ensure their determinations are not set aside. What were the facts? Mrs R was a member of the Local Government......

Foreign Subsidies Regulation ADNOC/ Covestro referred to phase II under the FSR Under Regulation 2022/2560 on foreign subsidies distorting the internal market (the Foreign Subsidies Regulation ( FSR)), the Commission has referred to Phase II its in-depth review of Abu Dhabi National Oil Company’s ( ADNOC) proposed acquisition of Covestro ( FS.100156). ADNOC is Abu Dhabi’s State‑owned national oil company. Covestro, formerly Bayer Material Science, is a German chemical producer and manufacturer focused on high‑performance polymers and components for such polymers. At phase I, the Commission expressed concerns that ADNOC and Covestro may have received foreign subsidies distorting the EU internal market, including: (i) an unlimited guarantee from the United Arab Emirates; and (ii) a committed capital injection by ADNOC into Covestro......

On 23 July 2025, the High Court concluded there was reason to think Shift Global Holdings Ltd and, by extension, Corja Holdings Ltd could not satisfy Yodel Delivery Network Ltd’s costs if they were to lose their claim that the delivery group owes them shares equal to 60% of its equity under an option agreement. Judge Simon Gleeson observed that few cases provide a clearer example of heavy litigation and prospective costs will plainly be substantial. Yodel commenced proceedings against the two firms, owned by tech entrepreneur Jacob Corlett, after Corlett resigned as a director in June 2024. The company alleged Corlett misapplied corporate assets by paying himself and Shift in breach of his director’s duties. In response, Shift brought a counterclaim asserting that Yodel is obliged to issue cheap subscription warrants representing 60% of delivery business’s value......

Original news Mr A ( CAS-116234- R5N5)—4 March 2025 Summary The Deputy Pensions Ombudsman has dismissed a grievance concerning the repayment of pension contributions within an automatic enrolment arrangement. The complainant did not exercise the statutory one‑month opt‑out window. It was fair for the provider to rely on the employer-supplied address to issue the welcome pack. This decision underlines that automatic enrolment rules impose firm, narrowly defined deadlines for opting out. What were the facts? Mr A was put into membership of the Aviva Company Pension Plan (the Scheme) through automatic enrolment. Under section 8 of the Pensions Act 2008 there was an automatic entitlement to opt out of......

Official data indicate a sharp rise in inquiries into suspected unfair imports, largely linked to China, with 33 fresh anti-dumping and anti-subsidy cases launched in 2024, compared with 12 in 2023 and five in 2022. By the close of last year, authorities were also handling 21 expiry reviews, four interim reviews, three anti-circumvention cases and a single new safeguard probe. Since early this year, 13 additional anti-dumping and anti-subsidy actions have been initiated, implying the momentum has continued since US President Donald Trump began his second term and imposed trade tariffs on China and numerous other nations. This has fuelled EU debate over whether to speed up procedures for tackling imports that stem from unfair foreign subsidies or are sold at artificially low prices, the practice known as dumping. Cutting the length of trade-defence inquiries is possible, but could impinge upon the right of...

Private actions CAT grants interim injunction requiring Porsche to continue supply of spare parts to Eurospares The CAT has delivered its judgment in Eurospares ( Continental Parts) Limited v (1) Porsche Cars Great Britain Limited (2) Porsche Retail Group Limited, following an application by Eurospares ( Continental Parts) Ltd ( Eurospares) for an interim injunction. Eurospares sought an order restraining Porsche Cars Great Britain Limited ( PCGB) and Porsche Retail Group Limited ( PRG) (together, Porsche) from stopping or refusing to supply Eurospares with Porsche spare parts pending determination of its claim. That claim alleges that the design of Porsche’s selective distribution system infringes the Chapter I and Chapter II prohibitions in the Competition Act 1998. In response, the CAT granted interim relief, directing Porsche to maintain the supply of Porsche spare parts to Eurospares until the dispute is resolved......

On 1 July 2025, the Central Bank of Ireland ( Central Bank) imposed a €36,273 penalty on Swilly Mulroy Credit Union ( SMCU) for infringements of the Criminal Justice ( Money Laundering and Terrorist Financing) Act 2010 ( CJ( MLTF) A 2010) and the Credit Union Act 1997 ( CUA 1997), spanning seven and a half years... Facts of the case SMCU has been authorised as a credit union since 1985. It acknowledged seven prescribed contraventions linked to anti-money laundering/counter-terrorist financing ( AML/ CFT) and deficiencies in risk management, resolved under the relatively new Undisputed Facts Settlement Process, which included a more extensive summary of the principal facts set out below... The breaches were uncovered by the Central Bank in 2022 during an on‑site inspection carried out by its Anti- Money Laundering Division. The Central Bank then opened an enforcement...