Category: Legal Representation and Counsel

Summary judgment application papers on a courtroom table beside a ribbon-tied trial bundle

Summary Judgment: Win Without a Trial?

Yes, if the other side has no real prospect of winning. This guide explains the CPR Part 24 test, who can apply, the 14, 7 and 3 day timetable and what the court can order.

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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.

Sections 235 and 236 Insolvency Act 1986: Directors’ Duties to Co-operate with Liquidators

Sections 235 and 236 of the Insolvency Act 1986 impose powerful duties on company directors, officers, employees, and even third parties to co-operate with insolvency office-holders such as liquidators and administrators. Failure to assist properly during liquidation, administration, or bankruptcy can result in personal sanctions, court orders, fines, and even director disqualification.

Personal Liability Notices (PLNs) Guide 2026: What Directors Need to Know

Personal Liability Notices (PLNs) are a powerful HMRC enforcement mechanism that can make company directors and officers personally liable for unpaid corporate tax debts, including PAYE, National Insurance Contributions, VAT, and CIS. In 2026, PLNs are increasingly used in insolvency and enforcement scenarios, placing directors’ personal assets and professional futures at direct risk.

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Creditor’s Guide to Enforcement of Unpaid & Old Court Judgment Debts in the UK (2025)

Contrary to common belief, unpaid High Court & County Court judgments (CCJs) do not always become unenforceable after six years. With proper legal procedures and court permission, creditors can successfully enforce judgment debts many years old.