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Understanding the distinction between breach of contract and negligence is crucial for businesses navigating legal disputes. While both involve wrongdoing, they differ fundamentally in their source, scope, and the parties who can bring claims. This article examines when contractual failures cross into negligent conduct and how the two legal concepts can overlap in practice.

Supreme Court upholds Court of Appeal decision that structured LLP profit-sharing arrangements are subject to miscellaneous income tax charge, providing guidance on section 850 ITTOIA and section 687 ITTOIA with wider implications for partnership taxation.

HMRC has launched a comprehensive consultation on modernising the UK tax rules governing distributions and capital repayments by companies, proposing significant changes that could affect how returns of value to individual shareholders are taxed.