In this article, Gordon Watt outlines the principles that underpin the calculation of capital gains tax when assets are subject to a compulsory purchase.

This article originally appeared in Taxation Vol. 181, Issue 4633 and is reproduced here with the permission of Lexis Nexis.

This article is the second of a two-part series looking at the application of the remedy of reduction in contested executries.  In part 2, the author considers reduction of confirmation — both as part of an action to reduce a testamentary document, and as a stand-alone remedy.

This article was first published in Scots Law Times (S.L.T. 2018, 7, 21-23) and is reproduced here with the kind permission of Sweet & Maxwell.

This article is the first part of a two-part series looking at the application of the remedy of reduction in contested executries.  In part 1, Roddy MacLeod considers reduction of a testamentary document, principally with reference to the recent case of O’Neil v O’Neil, 2017 G.W.D. 22-361.

This article was first published in Scots Law Times (S.L.T. 2018, 6, 17-19) and is reproduced here with the kind permission of Sweet & Maxwell.

In this article, Andrew Bowen QC looks at the duty of good faith and principle of futility in commercial contracts.  He examines the case of Astor Management AG v Atalaya Mining Plc [2017] 2 B.C.L.C. 119 and considers how it differs from Justice Leggatt’s earlier decision in the case of Yam Seng Pte Ltd v International Trade Corporation Ltd [2013] EWHC 111 (QB).

This article was first published in Greens Business Law Bulletin, Issue 151 (published December 2017) and on westlaw.co.uk. It is reproduced here with the kind permission of Thomson Reuters.