Territorial Limits to HMRC’s Investigatory Powers – High Court Test Case

The tax authorities have wide-ranging investigatory powers – backed up by penal sanctions – to require businesses and individuals to provide information that is reasonably required. However, in an important decision, the High Court has ruled that such powers are not extra-territorial and are confined to the UK. The case concerned a businessman who had[…]

Victoria’s Secret Wrests Confusing Web Address from Beauty Therapist

International brands require huge investment to establish and traders, big and small, cannot expect to get away with taking unauthorised advantage of their goodwill. In one case exactly on point a beauty therapist incurred the wrath of US lingerie giant Victoria’s Secret, by christening her website with a confusingly similar name. The therapist had named[…]