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JHA | Blog

HMRC Tax Disputes Taking Over Three Years To Resolve
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Companies are facing greater inconvenience and expense as the duration of HMRC investigations continues to grow. The average time large businesses can now expect inquiries to last is 39 months. The 2016-17 typical time was 34 months, up from 31 months in the previous financial year. There are a number of possible explanations for this
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How veganism can support wellness in the workplace
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In recognition of November being World Vegan Month. Increasingly, companies are growing to understand and engage with the multiple benefits that a healthy diet such as veganism can bring to their businesses. Big names endorsing the practice of abstaining from the use of animal products include IBM, Qualcomm, PwC, Caterpillar, General Electric, Volkswagen, Google, Facebook
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The “Football Leaks” focus shifts to clubs with Middle Eastern owners
Ongoing controversy continues to surround the “Beautiful Game” as some 70 million documents (3.4 terabytes of data), remain the subject of investigation by journalists from members of European Investigative Collaborations (EIC). The current report of the investigation relates to possible financial fraud in relation to the Financial Fair Play rule of the Union of European
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Suing Unnamed Defendants or Persons Unknown: Cameron v Hussain [2017] EWCA Civ 366
Article originally published in Civil Justice Quarterly, Volume 37 Issue 4 2018 The Civil Procedure Rules (CPR) permit proceedings against unnamed defendants. This is available where wrongdoers conceal their identities, such as on the internet, or hit and run drivers. Under the Sixth Motor Insurance Directive, compulsory insurance is on the vehicle. The insurers’ responsibility
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Injunctions against Innocent bystanders
Sloane Street is lined with the outlets of retail brands. They own trade marks. They face competition from cheap imitations sold on the internet through web sites with addresses which change. No-one knows who the sellers are, or where they are. Their identity is concealed. No effective injunction can be obtained against them. The imitated
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EU Commission: Non-Taxation of McDonald’s Profits in Luxembourg Is Not State Aid
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The European Commission has concluded that Luxembourg did not breach EU state aid rules by not taxing certain profits of McDonald’s in that jurisdiction. The Commission’s investigation, launched in December 2015, focused on whether the non-taxation resulted from a misapplication of national laws as well as the Luxembourg-US Double Taxation Treaty. The Commission sought to
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Causation and Context
Causation in a contractual dispute is governed by application of the contract. In law context is everything. These principles were of central importance to the decision of the UK Supreme Court in Navigators Insurance Co Ltd v Atlasnavios-Navegacao Lda (The B Atlantic) 2 WLR 1671. Persons unknown, probably associated with a drugs gang attached
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UK VAT on Commodity Derivatives Trading – A Matter for the EU Court?
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The UK government is reportedly prepared to resist the European Commission’s challenge in the Court of Justice of the European Union (CJEU) over the UK’s VAT treatment of commodity derivatives trading. The Commission has issued a formal notice of infraction proceedings (dated 8 March 2018) as well as a reasoned opinion (dated 19 July 2018)
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Owens v Owens and No-Fault Divorce – Progress at Last?
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Justice Secretary David Gauke is reportedly set to launch a consultation on reforming English family law to allow for so-called ‘no-fault’ divorces, where neither spouse is being blamed for the breakdown of the marriage. Calls for an overhaul of the law strengthened after the much publicised case of Owens v Owens  UKSC 41 (25 July 2018), where the husband opposed his wife’s divorce petition. Owens went all
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