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York SD Ltd and Others v HMRC: What the Rooftop Solar EIS Appeal Means for Investors and Companies

The Upper Tribunal has granted partial permission to appeal in York SD Limited and Others v HMRC, a case examining whether a single rooftop solar panel installation could satisfy the EIS “qualifying business activity” requirement before six companies scaled up into much larger overseas solar projects. We break down the tribunal’s reasoning, the high bar for challenging findings of fact, and what the decision, read alongside Putney Power v HMRC, means for companies and investors relying on EIS relief.

Preparation for Mediation in UK

Preparation for Mediation in UK

Entering mediation without proper preparation can undermine even the strongest legal position. This article explains why effective preparation is essential to successful mediation, how realistic expectations and a clear strategy can influence settlement discussions, and the practical steps parties should consider before the process begins. Whether you are an individual or a business facing a dispute, understanding how to prepare for mediation can significantly improve your prospects of achieving a timely, cost-effective and commercially sensible resolution.

Drelle v Servis-Terminal: Foreign Judgments & Bankruptcy

Drelle v Servis-Terminal: Foreign Judgments & Bankruptcy

The Supreme Court has settled a question that has troubled cross-border insolvency practitioners for years: whether a creditor can petition for bankruptcy using a foreign judgment that has never been through English recognition proceedings. Drelle v Servis-Terminal LLC [2026] UKSC 29 confirms they can, reshaping the options available to creditors holding judgments from Russia, the US, China and other non-treaty jurisdictions, while leaving debtors’ substantive defences firmly intact. Here’s what changed, and what it means for you.

Supreme Court Raises the Bar for Directors’ Good Faith Duty

In a significant July 2026 ruling, the Supreme Court has confirmed that a director’s duty to act in good faith under section 172 of the Companies Act contains an objective element. A director who covertly pursues his own preferred outcome while misleading the board breaches his fiduciary duty, even where his motives are sincere.

Bankruotcy Petiion Set Aside Solicitor Barrister London UK

£115m UK Palace Insufficient for Service of NBD Bankruptcy Petition on Qatari

The High Court set aside a £16.3 million bankruptcy petition and alternative service order against a Qatari billionaire who owned a £115m property portfolio on Queen Anne’s Gate in Westminster. Property ownership cannot act as a procedural shortcut for valid territorial service when the debtor was residing in Doha. Substantive jurisdiction cannot substitute for a valid service strategy.

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Winning on Appeal: Reversing Judicial Errors in Coghlan v Lexlaw [2026]

In complex civil litigation, lower courts can commit critical procedural errors, such as deciding an application based on arguments that were never formally pleaded by the parties. As demonstrated by the High Court’s ruling today in Arran Coghlan & Anor v Lexlaw Ltd, an appellate strategy that holds a lower court to the boundaries of civil procedure can successfully reverse an irregular judgment.

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Defeating HMRC’s £1m VAT Assessment

LEXLAW forced HMRC to withdraw a near £1m VAT best judgment assessment after we demonstrated it had been issued against the wrong taxable person. A historic VAT registration error by HMRC lay at the root of the dispute. Our legal investigation with specialist tax counsel secured HMRC’s total defeat before trial.

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Consumer Credit Act 1974 Reform: What Borrowers Need to Know

From outdated statute to FCA rulebook: the Consumer Credit Act 1974 is facing its most significant overhaul in fifty years. Automatic sanctions that have protected borrowers for decades are proposed for repeal, voluntary termination rights hang in the balance, and the window to enforce existing statutory protections is closing. Here is what every borrower needs to know before the law changes.

Section 994 Unfair Prejudice Petition Guide

Bringing an unfair prejudice petition under section 994 of the Companies Act 2006 involves strict procedural requirements at every stage, from pre-action conduct and the correct form of presentation through to interim injunctions, split trials and share valuation. This article explains the full procedure, the key strategic decisions involved, and why instructing specialist solicitors from the outset is essential to achieving a fair outcome.