Tenant Lives to Fight Again as Court Upholds Without Prejudice Plea
- 4 May 2016
- Law Blog
- Corporate & Commercial
When a tenant admitted in discussions with her landlord's lawyers that she had been in arrears with the lease payments on her restaurant, the admissions were used to justify a claim for forfeiture of the lease by her landlord. However, she claimed that the discussions were 'without prejudice' and could not therefore be used in court proceedings by the landlord. Without prejudice disclosures are legally 'privileged' and cannot normally be required to be disclosed in formal legal proceedings.
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Insufficient Disclosure Negates Challenge to Enquiry
- 29 Apr 2016
- Law Blog
- Corporate & Commercial
It is generally considered that if HM Revenue and Customs (HMRC) raise no enquiries in relation to a tax return in the year following its submission, that is the end of the matter. However, as a recent tax dispute shows, where HMRC make a 'discovery', that is not the case.
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