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News and Cases

Nicholas Macklam successfully represents HMRC in icebreaker tax litigation

HMRC has won a further round of its long-running and complex litigation against the Icebreaker tax avoidance schemes. In Seven Individuals v HMRC [2017] UKUT 0132 (TC) the Upper Tribunal (Nugee J) dismissed the appeals of a number of individual members of the schemes against the first-instance decision


A sporting chance in the Court of Appeal I - article by Mark West

In its recent judgment in Regency Villas v. Diamond Resorts the Court of Appeal considers a number of questions in relation to sporting and recreational facilities. Can there be an easement to use sporting or other recreational facilities? Are such rights unknown in law if the facilities can only be maintained at considerable expense?


Edward H.Whyrow Co. Ltd v James

Howard Smith acted on behalf of the appellant in this case. The claim was an appeal by way of a re-hearing under s.10 Party Wall etc Act 1996. Surveyors had made an award directing that the Adjoining Owner should carry out remedial works and recover the cost from the Building Owner.


Unreliable ATE policies - a warning for defendants

In the attached article Dov Ohrenstein examines the recent decision in Denso Manufacturing UK Ltd v Great Lakes Reinsurance (UK) plc [2017] EWHC 391 (Comm) which highlights the fact that defendants should not be confident that, if a claim fails,


Scheme sanction charges under S239 of the Finance Act 2004 explored

Radcliffe Chambers barrister, Henry Day, recently wrote an article exploring the issue of when a pension scheme administrator becomes liable to a scheme sanction charge under Section 239 of the Finance Act 2004 and discusses


Pearson v Foster [2017] EWHC 107 (Ch): fisheries, watermills and riparian rights

Nathan Wells, instructed by Beviss & Beckingsale (Honiton), acted for the successful Defendant in Pearson v Foster [2017] EWHC 107 (Ch). The case gave rise to a number of unusual property law issues.

The Claimant was the registered owner of incorporeal fishing rights (a profit à prendre in gross) which affected, inter alia, certain waters in the Mill Leat serving the Defendant’s ancient Watermill. The Claimant also had the benefit of



In a recent 10 day probate action in the Chancery List at Central London CC, Mr Recorder Lawrence Cohen QC held that a will had been procured by the fraudulent calumny of the defendant, and that the claimant had not unduly


Workman v Forrester [2017] EWCA Civ 73

Katherine McQuail appeared for the Appellant in the Court of Appeal in the case of Workman v Forrester [2017] EWCA Civ 73 in which judgment was handed down on 21 February 2017. The hearing of the appeal attracted


Nicholas Macklam appointed junior counsel to the Crown

We are pleased to announce that Nicholas Macklam has been appointed to HM Attorney General’s C Panel of Counsel to the Crown, effective from

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