News & Insights

We have previously shared articles that delve into various aspects of the Proceeds of Crime Act 2002 (‘POCA’) including 'Tainted Gifts'. This legislation outlines the guidelines and procedures governing the confiscation process, which defendants may undergo upon conviction for specific offences. POCA seeks to recover any financial gain enjoyed by a convicted defendant, in respect […]

A Sentence is the punishment imposed by a Magistrate or a Judge upon an offender who has been convicted of a crime as the result of the offender having pleaded guilty or found guilty either by a Magistrates’ Court or by a Jury following trial in a Crown Court. The offender found guilty will face […]

The repudiation of a contract involves the refusal to accept its terms, the casting off or disowning of obligations whereby the actions of one party prevent the contract from being capable of being fulfilled in the manner agreed. A repudiatory breach affects the very core of the contract to such an extent that the innocent […]

Non-established taxable persons (‘NETPs’) refer to individuals who are not regular residents in the UK, do not possess a physical establishment within the UK, and, if a company, are not registered or incorporated within the UK. Historically, the UK extended the domestic VAT threshold to NETPs who make taxable supplies within the country. However, this […]

Several preceding articles published to this website have concentrated upon new measures introduced by The Online Safety Act 2023 (‘the Act’) intended to improve Online Safety in the UK. In this article Helen Holder focuses upon the offence of ‘Cyberflashing’ addressed by the insertion of section 66A into the Sexual Offences Act 2003. This addition […]

To bolster the implementation of the freshly established regulatory framework under The Online Safety Act 2023 ('the Act'), additional functions and authorities have been granted to the regulator, The Office of Communications ('Ofcom'). John Veale explains the nature of Information Notices available to Ofcom and the offences which can be committed when failing to comply. […]