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Landmark Tax Tribunal Win for VAT Recovery Rights: Hastings Insurance Services v HMRC

The First-tier Tax Tribunal’s decision in Hastings Insurance Services Ltd v HMRC [2025] UKFTT 275 (TC) marks a turning point for VAT recovery rights in the UK insurance intermediary sector. The Tribunal found in favour of Hastings, holding that input VAT was recoverable on services supplied to a Gibraltar-based insurer, even where the insured policyholders resided in the UK. The case scrutinised…

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Winding Up Petition Timeline: What Creditors and Debtors Need to Know in 2025

When a winding up petition is issued, the consequences are immediate and serious. For creditors, it is one of the most forceful ways to recover a debt. For debtor companies, it represents the gravest threat to the continuation of their business. Understanding how the winding up petition timeline works in 2025 is vital, because each stage carries strict deadlines and legal risks. This article…

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Manolete Case Study: Director Ordered to Repay Preferential Payment (s.239 Insolvency Act 1986)

This judgment (Manolete Partners Plc v Coleman & Ors [2022] EWHC 2644 (Ch)) demonstrates how the courts examine directors’ decisions when companies face insolvency. Funded by leading insolvency litigation backer Manolete Partners Plc, the claim centred on preferential payments to directors and connected parties. The outcome underscores the risks directors face when making payments during periods…

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Liberty Steel Insolvency Crisis: Administration Looms for UK Plants

Liberty Steel empire continues to face severe financial distress, with Whitehall officials on high alert for potential collapse of the steel conglomerate. Recent developments highlight the critical importance of understanding insolvency procedures, particularly for creditors and stakeholders affected by corporate financial difficulties. Liberty Steel’s Ongoing Financial Crisis The current…

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Companies Winding Up Cause List (20 August 2025)

ROLLS BUILDING BEFORE INSOLVENCY AND COMPANIES COURT JUDGE BARBER List updated: 19 August 2025 at 1:27pm JudgeTimeVenueTypeCase numberCase nameAdditional informationInsolvency And Companies Court Judge Barber10:30amRolls Building, Court 1Winding up petitionsCR-2024-002809Higson Aps LimitedInsolvency And Companies Court Judge Barber10:30amRolls Building, Court 1Winding up…

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Vicarious Liability and AI: Who Is Responsible When Technology Causes Loss?

Artificial intelligence (AI) is increasingly influencing how modern businesses operate. From AI-driven analytics in financial services to autonomous systems in logistics and healthcare, organisations are embracing automation to boost efficiency and reduce costs. Yet, alongside the opportunities, AI raises profound legal and ethical questions chief among them: who bears responsibility when AI…

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HMRC Ordered to Disclose AI Use in R&D Tax Claims

A landmark ruling by the First-tier Tribunal (FTT) in Thomas Elsbury v The Information Commissioner [2025] UKFTT 915 (GRC) has required HMRC to reveal whether it used artificial intelligence (AI) in assessing Research & Development (R&D) tax relief claims. The Tribunal rejected HMRC’s secrecy arguments, finding that transparency and public confidence outweighed the potential risks cited by the…

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Case Study: Defeating an Interim Injunction in a Winding-Up Petition to Recover Over £400,000 and Substantial Legal Costs

We recently successfully represented a client in a complex insolvency dispute that demonstrates how proper legal strategy can overcome sophisticated debtor tactics. This case showcases our expertise in challenging improper interim injunctions and securing full recovery for creditors facing well-resourced attempts to abuse the insolvency process. Our client successfully recovered over £400,000,…

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How to Appeal HMRC VAT Penalties: "Reasonable Excuse" Defence Guide 2025

A “reasonable excuse” is one of the most important statutory defences available to taxpayers in the UK facing VAT-related penalties. If established, it can remove liability entirely, but tax tribunals apply this test rigorously. The defence is objective and fact-specific: the excuse must exist at the moment the failure occurred, and once the underlying cause has ended, the taxpayer must remedy…

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Companies Winding Up Cause List (13 August 2025)

ROLLS BUILDING BEFORE INSOLVENCY AND COMPANIES COURT JUDGE AGNELLO KC List updated: 12 August 2025 at 12:12pm JudgeTimeVenueTypeCase numberCase nameAdditional informationInsolvency And Companies Court Judge Agnello Kc10:30amRolls Building, Court 3Winding up petitionsCR-2024-003356Gsp Studios International LimitedInsolvency And Companies Court Judge Agnello Kc10:30amRolls Building, Court…

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Manolete Partners Claim Tracker – Get Advice on Your Case

We are the leading UK firm defending directors against Manolete Partners’ claims due to our expertise in insolvency litigation and strategic defence tactics. Our dual-qualified and experienced solicitors & barristers, based near London’s Royal Courts of Justice, specialise in countering Manolete’s aggressive pursuit of transactions-at-undervalue claims e.g. by challenging evidence validity,…

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High Court Strikes Out Property Development Claims: Commercial Lender Defeats Consumer Credit Claim (McGuiness v Goldentree 2025)

The judgment in McGuinness v Goldentree Financial Services plc [2025] EWHC 870 (Ch) demonstrates the courts’ robust approach to striking out unmeritorious challenges to commercial lending arrangements under the Financial Services and Markets Act 2000. The ruling clarifies the boundaries between regulated mortgage contracts and investment property loans, particularly relevant for directors’ duties…

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HMRC Time To Pay Arrangement Guide 2025: How to Negotiate a Repayment Plan for Unpaid Tax

In the complex world of UK debt recovery and insolvency law, Time-to-Pay proposals (TPPs) have become an essential tool for financially distressed businesses and individuals. A TPP allows a debtor to agree staged repayment terms with creditors, typically over 6 to 12 months, without entering into formal insolvency procedures such as a Company Voluntary Arrangement (CVA) or bankruptcy. This can…

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Can You Claim Damages for Internet Libel in the UK?

When false statements damage your reputation online, swift legal action can secure compensation and restore your good name. This guide explores how these claims arise in practice, the applicable legal tests, and the kinds of real-world scenarios where claimants can successfully secure restitution including situations that are frequently overlooked by mainstream guidance. At Lexlaw, our…

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Restitution & Unjust Enrichment in English Law: Key Principles, Claims and Remedies

Unjust enrichment is a powerful yet often underused legal remedy that allows a claimant to reverse a defendant’s gain that has come at the claimant’s expense in circumstances the law considers unjust. Unlike claims in contract or tort, restitution focuses not on loss suffered but, on the benefit wrongfully received. The remedy aims to strip the enrichment, returning it to the rightful party. At…

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HMRC Loses £9.3m Kittel VAT Case: What It Means for Businesses Facing Allegations of Fraud

A recent decision by the First-tier Tribunal (FTT) in Red Rose Payroll Ltd v HMRC has dealt a significant blow to HMRC’s efforts to clamp down on VAT fraud using the Kittel principle. The tribunal ruled in favour of Red Rose Payroll (RRP), dismissing over £9 million in VAT assessments and penalties after HMRC failed to prove that the company “knew or should have known” it was participating in…

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Scope of Duty in Professional Negligence Cases

When bringing a professional negligence claim, one of the most complex and essential legal questions is the scope of the professional’s duty. Whether you are bringing a claim against a solicitor, accountant, surveyor, or financial adviser, establishing that they owed you a duty of care is only the beginning. The court must also determine precisely what that duty covered and whether your loss…