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Proportionality – latest ruling given in interim costs application

Proportionality – latest ruling given in interim costs application The issue of proportionality has been one which has been at the forefront of the assessment process ever since the inception of the Civil Procedure Rules in 1999, but never more so than since the latest major reforms in April 2013, when the principle that litigation should be conducted, inter alia, “…at proportionate cost…” was enshrined within the Overriding Objective. Since then, and more so than ever, the doctrine of proportionality has sought to permeate through more and more aspects of litigation, even arguably including the hallowed ground of the Indemnity Basis (by virtue of the operation of the Overriding Objective).

Proportionality – Court hands down warning over disproportionate costs

Proportionality – Family Court hands down warning over disproportionate costs The issue of proportionality has been at the forefront of costs since the inception of the CPR, but never more so than since the latest major reforms which came into force on 1 April 2013, with the inclusion of a reference to it within the most fundamental aspect of the rules, the Overriding Objective. Such inclusion therefore placed the imperative to conduct litigation “…at proportionate cost…” front and centre, with the intention that it should be of the greatest importance to litigants and their legal representatives. It is, perhaps, therefore not surprising that where the courts see litigation being pursued wit

Insurance Premium Tax (IPT) – Important Changes – ATE

IPT – Important Changes – ATE The rate of Insurance Premium Tax (IPT) has remained constant at 6% for some 21 years, since the Finance Act 1994, and so it is perhaps with some surprise that the announcement was received earlier this year that the Government was considering increasing this long-standing rate. The rate change, first mentioned in the Chancellor’s Budget in July 2015, received Royal Assent as part of the Finance Act 2015 and came into effect on 1 November 2015. So, what does this mean for practitioners? The most important aspect is that the new rate, significantly increased to 9.5%, will apply to on premiums treated by the legislation as being received on or after 1 November 201

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