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Perspective - Publication

The Role of AI in Disputes

Published on 03 Jun 2024. By Daniel Hemming, Partner and Olivia Dhein, Knowledge Lawyer and Ricky Cella, Senior Associate

While lawyers have had various forms of AI available to them for years, it is generative AI and the development of large language models (LLMs) which is likely to represent a fundamental shift for dispute resolution. This technology now offers language capabilities that have never been seen before, and is likely to transform the way lawyers conduct proceedings.

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Perspective - Blog

AI in Construction

Published on 16 Jul 2024. By Georgina Haynes, Senior Associate

There is a lot of discussion around Artificial Intelligence ("AI") and its application to industry. We have considered what AI is, the benefits and risks, how it fits into the construction industry, the effect on insurers and what the future holds.

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Perspective - Blog

COVID-19 and Commercial Tenants' Rights Regarding Rent

Published on 25 Mar 2020. By Elizabeth Alibhai, Partner

This blog sets out various issues for commercial tenants to consider in relation to impending rent payments and government intervention in response to Covid-19. We are currently fielding numerous enquiries from tenants seeking advice about whether rent holidays, reductions and other concessions can be obtained in these unprecedented times.

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Perspective - Publication

Judicial developments in recent treaty cases

Published on 06 Sep 2023.

A spate of recent cases concerning the application of double tax treaties has seen the courts and tribunals striving for common¬sense, policy-driven outcomes.

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Perspective - Publication

Judicial review: does the Court of Appeal’s decision in Murphy offer taxpayers a glimmer of hope?

Published on 28 Jun 2023. By Adam Craggs, Partner and Liam McKay, Senior Associate

Judicial review provides a constitutionally important judicial check on the exercise of statutory powers by public bodies such as HMRC. However, the wide margin of appreciation afforded to public bodies by the courts, coupled with recent reforms to the judicial review process, make it a remedy of last resort that can be difficult for taxpayers to pursue successfully. In overturning the High Court’s refusal of the taxpayers’ judicial review claim, the Court of Appeal in Murphy v HMRC confirmed that HMRC had breached their legitimate expectation as to the application of an extra-statutory concession. While Murphy is unlikely to be the harbinger of a wholesale rebalancing of the judicial review scales in the taxpayer’s favour, it is a welcome step in the right direction.

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