A More Nuanced Approach: HMRC’s Revised Policy on VAT Treatment for Early Termination Fees and Compensation Payments

Effective from 1 April 2022, HMRC has issued revised guidance on the treatment of VAT for termination and compensation payments. Read on for details of this more nuanced approach to VAT treatment. Background Guidance issued by HMRC in late 2020 […]

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Conclusivity and Time Bar Clauses: Scottish Court of Session Guidance

In an important recent decision, D McLaughlin & Sons Limited -v- East Ayrshire Council, the Scottish Court of Session (the “CSOH”) has considered final certificate conclusivity and time bar provisions and their application to interim payment disputes. Background D McLaughlin […]

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Resolving Costly Domestic Building Disputes: A Proposal by the TCC

In the recent case of The Sky’s The Limit Transformations Ltd v Dr Mohamed Mirza [2022], the TCC considered a disproportionately costly domestic building dispute involving issues of contract formation, termination and sums due under a final account. The Court […]

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Entitlement to Liquidated Damages Lost After Alleged Verbal Agreement

In the case of Mansion Place Limited v Fox Industrial Services Limited [2021], the TCC considered an alleged verbal agreement between parties and its impact on future claims. Background In February 2020, Mansion Place Limited (“MPL”) engaged Fox Industrial Services […]

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Terms and Conditions: Formation, Incorporation and Invalidity

In Blu-Sky Solutions Limited -v- Be Caring Limited [2021], the Commercial Court considered contract formation, incorporation of terms and conditions, and invalidity of onerous provisions. Contractual Background: Blu-Sky Solutions Limited (the “Claimant”), a supplier of telecommunication services, claimed c£180,000 from […]

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Validity of Payment Notices and Severability of Adjudication Decisions

In the recent case of Downs Road Development LLP -v- Laxmanbhai Construction (UK) Limited [2021], the TCC considered issues concerning the validity of payment notices, as well as questions of natural justice and the severability of adjudication decisions.  Background Downs […]

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Employer Entitled to Full Liquidated Damages Despite Having Taken Possession of Majority of Works

In the recent case of Eco World – Ballymore Embassy Gardens Company Ltd v Dobler UK Ltd [2021] EWHC 2207 (TCC), the TCC considered the construction and enforceability of a liquidated damages clause where the employer had taken partial possession […]

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Supreme Court Decide That Liquidated Damages Accrue Up Until Termination of the Contract Whereby Works Never Completed

On Friday, the Supreme Court handed down its judgment in Triple Point Technology, Inc v PTT Public Company Ltd [2021] UKSC 29, unanimously overturning the Court of Appeal’s earlier decision relating to liquidated damages (“LADs”) where a contract has been […]

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Proceed With Care – Entirety of Defendant’s Expert Technical Evidence Excluded by the TCC due to Non-Compliances

In the recent case of Dana UK AXLE Ltd -v- Freudenberg FST GMBH [2021] EWHC 1413 (TCC), the TCC considered an application to exclude technical expert evidence mid-way through a trial. Background On 5 May 2021, a trial commenced in […]

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Excluding Liability for Deliberate Breach – Is Special Wording Required?

In the recent case of Mott Macdonald Ltd v Trant Engineering Ltd [2021] EWHC 754 the TCC considered whether an exclusion clause required exceptional wording in order to exclude liability for fundamental, deliberate and wilful breaches. Background Trant Engineering Limited […]

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