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Jason Collins and Sam Davies of McGrigors LLP explore the implications of the decisions of the House of Lords in Fleming and Condé Nast handed down on 23 January 2008
The debate over whether David Beckham would or wouldn't make his 100th appearance for England is not the only issue around caps which has hit the mainstream press in recent weeks. A great deal of excitement has been generated over the House of Lords' judgment in Fleming and Condé Nast. Whilst not quite going as far as the Court of Appeal in its reasoning the House of Lords in dismissing HMRC's appeals has upheld what was described in the High Court as an 'extreme' view of the effect of the absence of a transitional period from the three-year cap on input...

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