Latest by Daniel Hemming

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Lessons learned from Property Alliance Group v RBS

Published on 25 April 2017. By Daniel Hemming, Senior Associate and Davina Given, Partner

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This article assesses the key aspects of the High Court's judgment and considers their implications for similar claims.

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Essar v Norscot: the landmark decision third party funding has been waiting for?

Published on 10 November 2016. By Daniel Hemming, Senior Associate and Geraldine Elliott, Partner

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The Commercial Court rejected an application to set aside an arbitral award entitling the respondent to its costs of third party litigation funding on the ground of serious irregularity. It also held that the Arbitration Act 1996 power to award "legal and other costs" included the costs of litigation funding.

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High Court rejects interest rate swap misselling claim

Published on 22 December 2015. By Daniel Hemming, Senior Associate and Parham Kouchikali, Partner

In Thornbridge Limited v Barclays Bank PLC the High Court considered a claim for the missale of an interest rate swap based on several different causes of action, all of which were unsuccessful.

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Repudiation: dentist's breach does not go to the root of the contract

Published on 03 July 2014. By Daniel Hemming, Senior Associate

The Court of Appeal has determined that the actual and threatened breach by a dentist of the payment terms (requiring payments to be made monthly) for the use of a practice, was not a repudiation of the contract and the principal was wrong to terminate the contract.

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Misrepresentor remains in firing line following change of counterparty

Published on 04 March 2014. By Daniel Hemming, Senior Associate

In Cramaso LLP v Ogilvie-Grant, Earl of Seafield and others[i] the Supreme Court considered whether a party could be liable for a negligent pre-contractual misrepresentation in circumstances where the party to which the representation was originally made was not the ultimate contracting party.

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High Court confirms that general principles of contractual construction apply to 'misnomer principle'

Published on 14 October 2013. By Daniel Hemming, Senior Associate

In Liberty Mercian Limited v (1) Cuddy Civil Engineering Limited (2) Cuddy Demolition and Dismantling Limited

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Taxpayers are entitled to organise their affairs so that the minimum amount of tax is paid!

Published on 02 April 2012. By Daniel Hemming, Senior Associate

The recent decision of the First-tier Tax Tribunal ('FTT') in James Albert McLaughlin v The Commissioners for HM Revenue and Customs1, is a timely reminder that taxpayers are perfectly entitled to organise their affairs so that the minimum amount of tax is paid.

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When is a document within a taxpayer's "possession or power"?

Published on 27 February 2012. By Daniel Hemming, Senior Associate

HMRC have a range of powers available to them under Schedule 36 of the Finance Act 2008 ("Schedule 36") to require persons to produce documents and information and to inspect premises.

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A Voyage of Discovery: two recent Court of Appeal decisions

Published on 30 January 2012. By Daniel Hemming, Senior Associate

In December of last year, two differently constituted panels of the Court of Appeal handed down important judgments on the discovery provisions contained in sections 29 and 30B Taxes Management Act 1970 ('TMA 1970').

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Is the net really closing on Swiss bank accounts?

Published on 21 October 2011. By Daniel Hemming, Senior Associate

HMRC announced last week that they will shortly be writing to UK resident individuals and organisations holding bank accounts with HSBC in Geneva, using information obtained under a tax treaty last year.

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