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Construction analysis: In this article, we look back on the key developments in construction law that emerged in the first half of 2025, and look ahead to what may come in the remainder of the year.
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Construction case law tracker―2024The Construction law case tracker is a list of key judgments from 2021, 2022 and 2023 considered relevant to construction lawyers, with cases listed in reverse chronological order. For previous years, see the Construction law case tracker, 2020, 2019, 2018, 2017,
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
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