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er=3D"0"><tr><td style=3D"padding-right: 10px; padding-left: 10px; padd=
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ext-align: center; mso-line-height-alt: 22px; margin: 0;"><span style=3D=
"color: #51a1ca; font-size: 18px;"><strong>Telephone&nbsp;<br></strong>=
</span><strong><span style=3D"font-size: 22px;"><a hreF=3D"https://t1.z=
oommail.uk/t/gtl/4ad6cea7-e29e-4ba8-99c7-bcd3df840cd5/NTQ4MjIsMTExMDkyM=
jMzLDI=3D/" style=3D"text-decoration: none; color: #555555;" title=3D"t=
el:08000371305">0800 037 1305</a></span></strong></p>=0A</div>=0A</div>=
=0A<!--[if mso]></td></tr></table><![endif]-->=0A</div>=0A<!&#45;&#45;<=
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ottom:10px;padding-left:10px;">=0A<div style=3D"font-family: Georgia, T=
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r: #ffffff; mso-line-height-alt: 18px;">=0A<p style=3D"font-size: 14px;=
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n: 0;"><a hreF=3D"https://t1.zoommail.uk/t/gtl/4ad6cea7-e29e-4ba8-99c7-=
bcd3df840cd5/NTQ4MjMsMTExMDkyMjMzLDI=3D/" rel=3D"noopener" style=3D"tex=
t-decoration: none; color: #ffffff;" target=3D"_blank"><span style=3D"f=
ont-size: 20px; color: #ffffff;"><span style=3D"font-size: 34px;">Direc=
tors Legal Brief</span><br>Commercial &amp; Tax Dispute Resolution Focu=
s</span></a></p>=0A</div>=0A</div>=0A<!--[if mso]></td></tr></table><![=
endif]-->=0A<!--[if (!mso)&(!IE)]><!-->=0A</div>=0A<!&#45;&#45;<![endif=
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tyle=3D"border-collapse: collapse;display: table;width: 100%;background=
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ndif]-->=0A<div class=3D"col num12" style=3D"min-width: 320px; max-widt=
h: 640px; display: table-cell; vertical-align: top; width: 640px;">=0A<=
div style=3D"width:100% !important;">=0A<!--[if (!mso)&(!IE)]><!-->=0A<=
div style=3D"border-top:0px solid transparent; border-left:0px solid tr=
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adding-left: 0px;">=0A<!&#45;&#45;<![endif]-->=0A<div align=3D"center" =
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adding-left: 0px;">=0A<!--[if mso]><table width=3D"100%" cellpadding=3D=
"0" cellspacing=3D"0" border=3D"0"><tr style=3D"line-height:0px"><td st=
yle=3D"padding-right: 0px;padding-left: 0px;" align=3D"center"><![endif=
]--><a hreF=3D"https://t1.zoommail.uk/t/gtl/4ad6cea7-e29e-4ba8-99c7-bcd=
3df840cd5/NTQ4MjQsMTExMDkyMjMzLDI=3D/" tabindex=3D"-1" target=3D"_blank=
"> <img align=3D"center" alt=3D"Let's Get Started" border=3D"0" class=3D=
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parent;">=0A<!--[if (mso)|(IE)]><table width=3D"100%" cellpadding=3D"0"=
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"background-color:transparent"><![endif]-->=0A<!--[if (mso)|(IE)]><td a=
lign=3D"center" width=3D"640" style=3D"background-color:transparent;wid=
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iv class=3D"col num12" style=3D"min-width: 320px; max-width: 640px; dis=
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width:100% !important;">=0A<!--[if (!mso)&(!IE)]><!-->=0A<div style=3D"=
border-top:0px solid transparent; border-left:0px solid transparent; bo=
rder-bottom:0px solid transparent; border-right:0px solid transparent; =
padding-top:5px; padding-bottom:15px; padding-right: 0px; padding-left:=
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ing-right: 20px; padding-left: 20px; padding-top: 25px; padding-bottom:=
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, serif;line-height:1.5;padding-top:25px;padding-right:20px;padding-bot=
tom:5px;padding-left:20px;">=0A<div style=3D"font-family: Georgia, Time=
s, 'Times New Roman', serif; font-size: 12px; line-height: 1.5; color: =
#333333; mso-line-height-alt: 18px;">=0A<p style=3D"font-size: 20px; li=
ne-height: 1.5; mso-line-height-alt: 30px; margin: 0;"><span style=3D"f=
ont-size: 20px;"><span style=3D"color: #333333; font-size: 20px;">Welco=
me</span></span><span style=3D"font-size: 20px;"><br></span></p>=0A</di=
v>=0A</div>=0A<!--[if mso]></td></tr></table><![endif]-->=0A<!--[if mso=
]><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0=
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: 5px; padding-bottom: 20px; font-family: Arial, sans-serif"><![endif]-=
->=0A<div style=3D"color:#333333;font-family:'Open Sans', 'Helvetica Ne=
ue', Helvetica, Arial, sans-serif;line-height:1.5;padding-top:5px;paddi=
ng-right:20px;padding-bottom:20px;padding-left:20px;">=0A<div style=3D"=
font-family: 'Open Sans', 'Helvetica Neue', Helvetica, Arial, sans-seri=
f; font-size: 12px; line-height: 1.5; color: #333333; mso-line-height-a=
lt: 18px;">=0A<p style=3D"font-size: 14px; line-height: 1.5; mso-line-h=
eight-alt: 21px; margin: 0;">Welcome to the first edition of Hallmark S=
olicitors monthly Director&#39;s Legal Briefs.&nbsp; These Briefs focus=
 on issues of commercial &amp; tax dispute resolution as well as issues=
 surrounding debt recovery.&nbsp; As a team we find that these are regu=
larly occurring themes and issues and would like to share with our key =
contacts helpful information, case law and comments on a regular basis.=
&nbsp; We hope that you will find these helpful.&nbsp; We also hope tha=
t you will be able to engage with us and let us know what you would lik=
e to discuss.</p>=0A</div>=0A</div>=0A<!--[if mso]></td></tr></table><!=
[endif]-->=0A<!--[if (!mso)&(!IE)]><!-->=0A</div>=0A<!&#45;&#45;<![endi=
f]-->=0A</div>=0A</div>=0A<!--[if (mso)|(IE)]></td></tr></table><![endi=
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f]-->=0A</div>=0A</div>=0A</div>=0A<div style=3D"background-color:trans=
parent;">=0A<div class=3D"block-grid three-up" style=3D"Margin: 0 auto;=
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<div style=3D"border-collapse: collapse;display: table;width: 100%;back=
ground-color:#FFFFFF;">=0A<!--[if (mso)|(IE)]><table width=3D"100%" cel=
lpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"background-color=
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acing=3D"0" border=3D"0" style=3D"width:640px"><tr class=3D"layout-full=
-width" style=3D"background-color:#FFFFFF"><![endif]-->=0A<!--[if (mso)=
|(IE)]><td align=3D"center" width=3D"213" style=3D"background-color:#FF=
FFFF;width:213px; border-top: 5px solid #FFFFFF; border-left: 5px solid=
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FFFF;" valign=3D"top"><table width=3D"100%" cellpadding=3D"0" cellspaci=
ng=3D"0" border=3D"0"><tr><td style=3D"padding-right: 0px; padding-left=
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!--[if (!mso)&(!IE)]><!-->=0A<div style=3D"border-top:5px solid #FFFFFF=
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r-right:5px solid #FFFFFF; padding-top:10px; padding-bottom:10px; paddi=
ng-right: 0px; padding-left: 15px;">=0A<!&#45;&#45;<![endif]-->=0A<!--[=
if mso]><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" borde=
r=3D"0"><tr><td style=3D"padding-right: 15px; padding-left: 15px; paddi=
ng-top: 15px; padding-bottom: 15px; font-family: Arial, sans-serif"><![=
endif]-->=0A<div style=3D"color:#333333;font-family:'Open Sans', 'Helve=
tica Neue', Helvetica, Arial, sans-serif;line-height:1.5;padding-top:15=
px;padding-right:15px;padding-bottom:15px;padding-left:15px;">=0A<div s=
tyle=3D"font-family: 'Open Sans', 'Helvetica Neue', Helvetica, Arial, s=
ans-serif; font-size: 12px; line-height: 1.5; color: #333333; mso-line-=
height-alt: 18px;">=0A<div style=3D"font-size: 12px; line-height: 1.5; =
mso-line-height-alt: 18px;">=0A<p style=3D"font-size: 13px; line-height=
: 1.5; text-align: center; mso-line-height-alt: 20px; mso-ansi-font-siz=
e: 14px; margin: 0;"><span style=3D"font-size: 13px; mso-ansi-font-size=
: 14px;"><strong><span style=3D"font-size: 13px; mso-ansi-font-size: 14=
px;">7 Considerations to Resolving Tax &amp; Commercial Disputes</span>=
</strong></span></p>=0A<p style=3D"font-size: 13px; line-height: 1.5; t=
ext-align: center; mso-line-height-alt: 20px; mso-ansi-font-size: 14px;=
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>&nbsp;</span></p>=0A<p style=3D"font-size: 13px; line-height: 1.5; tex=
t-align: center; mso-line-height-alt: 20px; mso-ansi-font-size: 14px; m=
argin: 0;"><span style=3D"font-size: 13px; mso-ansi-font-size: 14px;">P=
ractical guidance on resolving commercial </span><br><span style=3D"fon=
t-size: 13px; mso-ansi-font-size: 14px;">&amp; Tax Disputes</span><br><=
br></p>=0A<p style=3D"font-size: 13px; line-height: 1.5; text-align: ce=
nter; mso-line-height-alt: 20px; mso-ansi-font-size: 14px; margin: 0;">=
<span style=3D"font-size: 13px; mso-ansi-font-size: 14px;"><a hreF=3D"h=
ttps://t1.zoommail.uk/t/gtl/4ad6cea7-e29e-4ba8-99c7-bcd3df840cd5/NTQ4Mj=
UsMTExMDkyMjMzLDI=3D/" rel=3D"noopener" style=3D"color: #0068A5;" targe=
t=3D"_blank">&gt; Read more</a></span></p>=0A</div>=0A</div>=0A</div>=0A=
<!--[if mso]></td></tr></table><![endif]-->=0A<!--[if (!mso)&(!IE)]><!-=
->=0A</div>=0A<!&#45;&#45;<![endif]-->=0A</div>=0A</div>=0A<!--[if (mso=
)|(IE)]></td></tr></table><![endif]-->=0A<!--[if (mso)|(IE)]></td><td a=
lign=3D"center" width=3D"213" style=3D"background-color:#FFFFFF;width:2=
13px; border-top: 5px solid #FFFFFF; border-left: 5px solid #FFFFFF; bo=
rder-bottom: 5px solid #FFFFFF; border-right: 5px solid #FFFFFF;" valig=
n=3D"top"><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" bor=
der=3D"0"><tr><td style=3D"padding-right: 10px; padding-left: 15px; pad=
ding-top:5px; padding-bottom:5px;background-color:#ECECEC;"><![endif]--=
>=0A<div class=3D"col num4" style=3D"max-width: 320px; min-width: 213px=
; display: table-cell; vertical-align: top; width: 203px;">=0A<div styl=
e=3D"background-color:#ECECEC;width:100% !important;">=0A<!--[if (!mso)=
&(!IE)]><!-->=0A<div style=3D"border-top:5px solid #FFFFFF; border-left=
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olid #FFFFFF; padding-top:5px; padding-bottom:5px; padding-right: 10px;=
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padding-bottom: 20px; font-family: Arial, sans-serif"><![endif]-->=0A<d=
iv style=3D"color:#333333;font-family:'Open Sans', 'Helvetica Neue', He=
lvetica, Arial, sans-serif;line-height:1.5;padding-top:20px;padding-rig=
ht:10px;padding-bottom:20px;padding-left:10px;">=0A<div style=3D"font-f=
amily: 'Open Sans', 'Helvetica Neue', Helvetica, Arial, sans-serif; fon=
t-size: 12px; line-height: 1.5; color: #333333; mso-line-height-alt: 18=
px;">=0A<div style=3D"font-size: 12px; line-height: 1.5; mso-line-heigh=
t-alt: 18px;">=0A<p style=3D"font-size: 13px; line-height: 1.5; text-al=
ign: center; mso-line-height-alt: 20px; mso-ansi-font-size: 14px; margi=
n: 0;"><span style=3D"font-size: 13px; mso-ansi-font-size: 14px;"><stro=
ng><span style=3D"font-size: 13px; mso-ansi-font-size: 14px;">When is &=
quot;Free&quot; not Free for the Purposes of VAT?</span></strong></span=
></p>=0A<p style=3D"font-size: 13px; line-height: 1.5; text-align: cent=
er; mso-line-height-alt: 20px; mso-ansi-font-size: 14px; margin: 0;"><s=
pan style=3D"font-size: 13px; mso-ansi-font-size: 14px;">&nbsp;</span><=
/p>=0A<p style=3D"font-size: 13px; line-height: 1.5; text-align: center=
; mso-line-height-alt: 20px; mso-ansi-font-size: 14px; margin: 0;"><spa=
n style=3D"font-size: 13px; mso-ansi-font-size: 14px;">A review of the =
recent decision of the Upper Tier Tribunal in the case between HMRC v M=
&amp;S</span></p>=0A<p style=3D"font-size: 13px; line-height: 1.5; text=
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rgin: 0;"><span style=3D"font-size: 13px; mso-ansi-font-size: 14px;">&n=
bsp;</span></p>=0A<p style=3D"font-size: 13px; line-height: 1.5; text-a=
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in: 0;"><span style=3D"font-size: 13px; mso-ansi-font-size: 14px;"><a h=
reF=3D"https://t1.zoommail.uk/t/gtl/4ad6cea7-e29e-4ba8-99c7-bcd3df840cd=
5/NTQ4MjYsMTExMDkyMjMzLDI=3D/" rel=3D"noopener" style=3D"color: #0068A5=
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</div>=0A<!--[if mso]></td></tr></table><![endif]-->=0A<!--[if (!mso)&(=
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/td><td align=3D"center" width=3D"213" style=3D"background-color:#FFFFF=
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x; padding-top:10px; padding-bottom:10px;background-color:#ECECEC;"><![=
endif]-->=0A<div class=3D"col num4" style=3D"max-width: 320px; min-widt=
h: 213px; display: table-cell; vertical-align: top; width: 203px;">=0A<=
div style=3D"background-color:#ECECEC;width:100% !important;">=0A<!--[i=
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ght: 10px; padding-left: 5px;">=0A<!&#45;&#45;<![endif]-->=0A<!--[if ms=
o]><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
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p: 15px; padding-bottom: 15px; font-family: Arial, sans-serif"><![endif=
]-->=0A<div style=3D"color:#333333;font-family:'Open Sans', 'Helvetica =
Neue', Helvetica, Arial, sans-serif;line-height:1.5;padding-top:15px;pa=
dding-right:15px;padding-bottom:15px;padding-left:15px;">=0A<div style=3D=
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if; font-size: 12px; line-height: 1.5; color: #333333; mso-line-height-=
alt: 18px;">=0A<div style=3D"font-size: 12px; line-height: 1.5; mso-lin=
e-height-alt: 18px;">=0A<p style=3D"font-size: 13px; line-height: 1.5; =
text-align: center; mso-line-height-alt: 20px; mso-ansi-font-size: 14px=
; margin: 0;"><span style=3D"font-size: 13px; mso-ansi-font-size: 14px;=
"><strong><span style=3D"font-size: 13px; mso-ansi-font-size: 14px;">Re=
covery of Commercial Debts &#45; Make &#39;em Pay</span></strong></span=
></p>=0A<p style=3D"font-size: 13px; line-height: 1.5; text-align: cent=
er; mso-line-height-alt: 20px; mso-ansi-font-size: 14px; margin: 0;"><s=
pan style=3D"font-size: 13px; mso-ansi-font-size: 14px;">&nbsp;</span><=
/p>=0A<p style=3D"font-size: 13px; line-height: 1.5; text-align: center=
; mso-line-height-alt: 20px; mso-ansi-font-size: 14px; margin: 0;"><spa=
n style=3D"font-size: 13px; mso-ansi-font-size: 14px;">A consideration =
of the impact on the bottom line to taking decisive action to recover d=
ebt.</span></p>=0A<p style=3D"font-size: 13px; line-height: 1.5; text-a=
lign: center; mso-line-height-alt: 20px; mso-ansi-font-size: 14px; marg=
in: 0;"><span style=3D"font-size: 13px; mso-ansi-font-size: 14px;">&nbs=
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gn: center; mso-line-height-alt: 20px; mso-ansi-font-size: 14px; margin=
: 0;"><span style=3D"font-size: 13px; mso-ansi-font-size: 14px;"><a hre=
F=3D"https://t1.zoommail.uk/t/gtl/4ad6cea7-e29e-4ba8-99c7-bcd3df840cd5/=
NTQ4MjcsMTExMDkyMjMzLDI=3D/" rel=3D"noopener" style=3D"color: #0068A5;"=
 target=3D"_blank">&gt; Read more</a></span></p>=0A</div>=0A</div>=0A</=
div>=0A<!--[if mso]></td></tr></table><![endif]-->=0A<!--[if (!mso)&(!I=
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rflow-wrap: break-word; word-wrap: break-word; word-break: break-word; =
background-color: transparent;">=0A<div style=3D"border-collapse: colla=
pse;display: table;width: 100%;background-color:transparent;">=0A<!--[i=
f (mso)|(IE)]><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0"=
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center"><table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D=
"width:640px"><tr class=3D"layout-full-width" style=3D"background-color=
:transparent"><![endif]-->=0A<!--[if (mso)|(IE)]><td align=3D"center" w=
idth=3D"640" style=3D"background-color:transparent;width:640px; border-=
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bottom: 0px solid transparent; border-right: 0px solid transparent;" va=
lign=3D"top"><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" =
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ent; border-bottom: 0px solid transparent; border-right: 0px solid tran=
sparent;" valign=3D"top"><table width=3D"100%" cellpadding=3D"0" cellsp=
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dth:100% !important;">=0A<!--[if (!mso)&(!IE)]><!-->=0A<div style=3D"bo=
rder-top:0px solid transparent; border-left:0px solid transparent; bord=
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<div style=3D"color:#ffffff;font-family:Georgia, Times, 'Times New Roma=
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imes, 'Times New Roman', serif; font-size: 12px; line-height: 1.2; colo=
r: #ffffff; mso-line-height-alt: 14px;">=0A<p style=3D"font-size: 14px;=
 line-height: 1.2; text-align: center; mso-line-height-alt: 17px; margi=
n: 0;"><a hreF=3D"https://t1.zoommail.uk/t/gtl/4ad6cea7-e29e-4ba8-99c7-=
bcd3df840cd5/NTQ4MjgsMTExMDkyMjMzLDI=3D/" rel=3D"noopener" style=3D"tex=
t-decoration: none; color: #ffffff;" target=3D"_blank"><span style=3D"f=
ont-size: 20px; color: #ffffff;"><span style=3D"font-size: 26px;">No Ob=
ligation Consultation</span></span><span style=3D"font-size: 20px; colo=
r: #ffffff;"></span></a><a hreF=3D"https://t1.zoommail.uk/t/gtl/4ad6cea=
7-e29e-4ba8-99c7-bcd3df840cd5/NTQ4MjksMTExMDkyMjMzLDI=3D/" rel=3D"noope=
ner" style=3D"text-decoration: none; color: #ffffff;" target=3D"_blank"=
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</div>=0A</div>=0A<!--[if mso]></td></tr></table><![endif]-->=0A<!--[if=
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"0"><tr><td style=3D"padding-right: 10px; padding-left: 10px; padding-t=
op: 10px; padding-bottom: 10px; font-family: Georgia, 'Times New Roman'=
, serif"><![endif]-->=0A<div style=3D"color:#ffffff;font-family:Georgia=
, Times, 'Times New Roman', serif;line-height:1.2;padding-top:10px;padd=
ing-right:10px;padding-bottom:10px;padding-left:10px;">=0A<div style=3D=
"font-family: Georgia, Times, 'Times New Roman', serif; font-size: 12px=
; line-height: 1.2; color: #ffffff; mso-line-height-alt: 14px;">=0A<p s=
tyle=3D"font-size: 14px; line-height: 1.2; text-align: center; mso-line=
-height-alt: 17px; margin: 0;"><a hreF=3D"https://t1.zoommail.uk/t/gtl/=
4ad6cea7-e29e-4ba8-99c7-bcd3df840cd5/NTQ4MzAsMTExMDkyMjMzLDI=3D/" rel=3D=
"noopener" style=3D"text-decoration: none; color: #ffffff;" target=3D"_=
blank"><span style=3D"font-size: 20px; color: #ffffff;"><span style=3D"=
font-size: 17px; mso-ansi-font-size: 18px;">If you are a company facing=
 a tax or commercial dispute or other issues within the business or wou=
ld like to discuss our Annual Legal Advice Service call us on a no obli=
gation basis to arrange a free consultation on 0800 037 1305.</span></s=
pan><span style=3D"font-size: 20px; color: #ffffff;"></span></a><a hreF=
=3D"https://t1.zoommail.uk/t/gtl/4ad6cea7-e29e-4ba8-99c7-bcd3df840cd5/N=
TQ4MzEsMTExMDkyMjMzLDI=3D/" rel=3D"noopener" style=3D"text-decoration: =
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d; word-wrap: break-word; word-break: break-word; background-color: tra=
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dth: 100%;background-color:transparent;">=0A<!--[if (mso)|(IE)]><table =
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ding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"width:640px"><tr cla=
ss=3D"layout-full-width" style=3D"background-color:transparent"><![endi=
f]-->=0A<!--[if (mso)|(IE)]><td align=3D"center" width=3D"640" style=3D=
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g-bottom:0px;"><![endif]-->=0A<div class=3D"col num12" style=3D"min-wid=
th: 320px; max-width: 640px; display: table-cell; vertical-align: top; =
width: 640px;">=0A<div style=3D"width:100% !important;">=0A<!--[if (!ms=
o)&(!IE)]><!-->=0A<div style=3D"border-top:0px solid transparent; borde=
r-left:0px solid transparent; border-bottom:0px solid transparent; bord=
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dding-right: 0px; padding-left: 0px;">=0A<!&#45;&#45;<![endif]-->=0A<di=
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se: collapse;display: table;width: 100%;background-color:#ECECEC;">=0A<=
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"center"><table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D=
"width:640px"><tr class=3D"layout-full-width" style=3D"background-color=
:#ECECEC"><![endif]-->=0A<!--[if (mso)|(IE)]><td align=3D"center" width=
=3D"320" style=3D"background-color:#ECECEC;width:320px; border-top: 0px=
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op:20px; padding-bottom:25px;"><![endif]-->=0A<div class=3D"col num6" s=
tyle=3D"min-width: 320px; max-width: 320px; display: table-cell; vertic=
al-align: top; width: 320px;">=0A<div style=3D"width:100% !important;">=
=0A<!--[if (!mso)&(!IE)]><!-->=0A<div style=3D"border-top:0px solid tra=
nsparent; border-left:0px solid transparent; border-bottom:0px solid tr=
ansparent; border-right:0px solid transparent; padding-top:20px; paddin=
g-bottom:25px; padding-right: 15px; padding-left: 30px;">=0A<!&#45;&#45=
;<![endif]-->=0A<div align=3D"center" class=3D"img-container center aut=
owidth fullwidth" style=3D"padding-right: 0px;padding-left: 0px;">=0A<!=
--[if mso]><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" bo=
rder=3D"0"><tr style=3D"line-height:0px"><td style=3D"padding-right: 0p=
x;padding-left: 0px;" align=3D"center"><![endif]-->=0A<div style=3D"fon=
t-size:1px;line-height:15px">&nbsp;</div><a hreF=3D"https://t1.zoommail=
.uk/t/gtl/4ad6cea7-e29e-4ba8-99c7-bcd3df840cd5/NTQ4MzIsMTExMDkyMjMzLDI=3D=
/" tabindex=3D"-1" target=3D"_blank"> <img align=3D"center" alt=3D"Uche=
 Akali" border=3D"0" class=3D"center autowidth fullwidth" src=3D"http:/=
/imgcloud.co.uk/2019/hallmarksolicitors/191022d/images/uche-new-landsca=
pe.jpg" style=3D"text-decoration: none; -ms-interpolation-mode: bicubic=
; height: auto; border: none; width: 100%; max-width: 275px; display: b=
lock;" title=3D"Uche Akali" width=3D"275"></a>=0A<!--[if mso]></td></tr=
></table><![endif]-->=0A</div>=0A<!--[if (!mso)&(!IE)]><!-->=0A</div>=0A=
<!&#45;&#45;<![endif]-->=0A</div>=0A</div>=0A<!--[if (mso)|(IE)]></td><=
/tr></table><![endif]-->=0A<!--[if (mso)|(IE)]></td><td align=3D"center=
" width=3D"320" style=3D"background-color:#ECECEC;width:320px; border-t=
op: 0px solid transparent; border-left: 0px solid transparent; border-b=
ottom: 0px solid transparent; border-right: 0px solid transparent;" val=
ign=3D"top"><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" b=
order=3D"0"><tr><td style=3D"padding-right: 25px; padding-left: 15px; p=
adding-top:25px; padding-bottom:25px;"><![endif]-->=0A<div class=3D"col=
 num6" style=3D"min-width: 320px; max-width: 320px; display: table-cell=
; vertical-align: top; width: 320px;">=0A<div style=3D"width:100% !impo=
rtant;">=0A<!--[if (!mso)&(!IE)]><!-->=0A<div style=3D"border-top:0px s=
olid transparent; border-left:0px solid transparent; border-bottom:0px =
solid transparent; border-right:0px solid transparent; padding-top:25px=
; padding-bottom:25px; padding-right: 25px; padding-left: 15px;">=0A<!&=
#45;&#45;<![endif]-->=0A<!--[if mso]><table width=3D"100%" cellpadding=3D=
"0" cellspacing=3D"0" border=3D"0"><tr><td style=3D"padding-right: 0px;=
 padding-left: 0px; padding-top: 5px; padding-bottom: 10px; font-family=
: Georgia, 'Times New Roman', serif"><![endif]-->=0A<div style=3D"color=
:#222222;font-family:Georgia, Times, 'Times New Roman', serif;line-heig=
ht:1.5;padding-top:5px;padding-right:0px;padding-bottom:10px;padding-le=
ft:0px;">=0A<div style=3D"font-family: Georgia, Times, 'Times New Roman=
', serif; font-size: 12px; line-height: 1.5; color: #222222; mso-line-h=
eight-alt: 18px;">=0A<p style=3D"font-size: 16px; line-height: 1.5; mso=
-line-height-alt: 24px; margin: 0;"><span style=3D"font-size: 16px;">Uc=
he Akali &#45; Principal Solicitor</span></p>=0A</div>=0A</div>=0A<!--[=
if mso]></td></tr></table><![endif]-->=0A<!--[if mso]><table width=3D"1=
00%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0"><tr><td style=3D"=
padding-right: 0px; padding-left: 0px; padding-top: 0px; padding-bottom=
: 10px; font-family: Arial, sans-serif"><![endif]-->=0A<div style=3D"co=
lor:#222222;font-family:'Open Sans', 'Helvetica Neue', Helvetica, Arial=
, sans-serif;line-height:1.5;padding-top:0px;padding-right:0px;padding-=
bottom:10px;padding-left:0px;">=0A<div style=3D"font-family: 'Open Sans=
', 'Helvetica Neue', Helvetica, Arial, sans-serif; font-size: 12px; lin=
e-height: 1.5; color: #222222; mso-line-height-alt: 18px;">=0A<p style=3D=
"font-size: 13px; line-height: 1.5; text-align: justify; mso-line-heigh=
t-alt: 20px; mso-ansi-font-size: 14px; margin: 0;"><span style=3D"font-=
size: 13px; mso-ansi-font-size: 14px;">Having previously been called to=
 Bar as a Barrister &amp; Solicitor overseas over 24 years ago, Uche Ak=
ali re&#45;qualified and was admitted as a solicitor in UK in 2001. She=
 has since that time built a practice spanning contentious and non&#45;=
contentious commercial law.<br><br></span><span style=3D"font-size: 13p=
x; mso-ansi-font-size: 14px;"><a hreF=3D"https://t1.zoommail.uk/t/gtl/4=
ad6cea7-e29e-4ba8-99c7-bcd3df840cd5/NTQ4MzMsMTExMDkyMjMzLDI=3D/" rel=3D=
"noopener" style=3D"text-decoration: underline; color: #222222;" target=
=3D"_blank">Contact</a></span></p>=0A</div>=0A</div>=0A<!--[if mso]></t=
d></tr></table><![endif]-->=0A<!--[if (!mso)&(!IE)]><!-->=0A</div>=0A<!=
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r></table><![endif]-->=0A<!--[if (mso)|(IE)]></td></tr></table></td></t=
r></table><![endif]-->=0A</div>=0A</div>=0A</div>=0A<div style=3D"backg=
round-color:transparent;">=0A<div class=3D"block-grid" style=3D"Margin:=
 0 auto; min-width: 320px; max-width: 640px; overflow-wrap: break-word;=
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:#ECECEC"><![endif]-->=0A<!--[if (mso)|(IE)]><td align=3D"center" width=
=3D"320" style=3D"background-color:#ECECEC;width:320px; border-top: 0px=
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top"><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D=
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op:20px; padding-bottom:25px;"><![endif]-->=0A<div class=3D"col num6" s=
tyle=3D"min-width: 320px; max-width: 320px; display: table-cell; vertic=
al-align: top; width: 320px;">=0A<div style=3D"width:100% !important;">=
=0A<!--[if (!mso)&(!IE)]><!-->=0A<div style=3D"border-top:0px solid tra=
nsparent; border-left:0px solid transparent; border-bottom:0px solid tr=
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g-bottom:25px; padding-right: 15px; padding-left: 30px;">=0A<!&#45;&#45=
;<![endif]-->=0A<div align=3D"center" class=3D"img-container center aut=
owidth fullwidth" style=3D"padding-right: 0px;padding-left: 0px;">=0A<!=
--[if mso]><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" bo=
rder=3D"0"><tr style=3D"line-height:0px"><td style=3D"padding-right: 0p=
x;padding-left: 0px;" align=3D"center"><![endif]-->=0A<div style=3D"fon=
t-size:1px;line-height:15px">&nbsp;</div><a hreF=3D"https://t1.zoommail=
.uk/t/gtl/4ad6cea7-e29e-4ba8-99c7-bcd3df840cd5/NTQ4MzQsMTExMDkyMjMzLDI=3D=
/" tabindex=3D"-1" target=3D"_blank"> <img align=3D"center" alt=3D"Alas=
tair Redfern" border=3D"0" class=3D"center autowidth fullwidth" src=3D"=
http://imgcloud.co.uk/2019/hallmarksolicitors/191022d/images/Alistair-N=
ew2-landscape.jpg" style=3D"text-decoration: none; -ms-interpolation-mo=
de: bicubic; height: auto; border: none; width: 100%; max-width: 275px;=
 display: block;" title=3D"Alastair Redfern" width=3D"275"></a>=0A<!--[=
if mso]></td></tr></table><![endif]-->=0A</div>=0A<!--[if (!mso)&(!IE)]=
><!-->=0A</div>=0A<!&#45;&#45;<![endif]-->=0A</div>=0A</div>=0A<!--[if =
(mso)|(IE)]></td></tr></table><![endif]-->=0A<!--[if (mso)|(IE)]></td><=
td align=3D"center" width=3D"320" style=3D"background-color:#ECECEC;wid=
th:320px; border-top: 0px solid transparent; border-left: 0px solid tra=
nsparent; border-bottom: 0px solid transparent; border-right: 0px solid=
 transparent;" valign=3D"top"><table width=3D"100%" cellpadding=3D"0" c=
ellspacing=3D"0" border=3D"0"><tr><td style=3D"padding-right: 25px; pad=
ding-left: 15px; padding-top:25px; padding-bottom:25px;"><![endif]-->=0A=
<div class=3D"col num6" style=3D"min-width: 320px; max-width: 320px; di=
splay: table-cell; vertical-align: top; width: 320px;">=0A<div style=3D=
"width:100% !important;">=0A<!--[if (!mso)&(!IE)]><!-->=0A<div style=3D=
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order-bottom:0px solid transparent; border-right:0px solid transparent;=
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ft: 15px;">=0A<!&#45;&#45;<![endif]-->=0A<!--[if mso]><table width=3D"1=
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: 10px; font-family: Georgia, 'Times New Roman', serif"><![endif]-->=0A=
<div style=3D"color:#222222;font-family:Georgia, Times, 'Times New Roma=
n', serif;line-height:1.5;padding-top:5px;padding-right:0px;padding-bot=
tom:10px;padding-left:0px;">=0A<div style=3D"font-family: Georgia, Time=
s, 'Times New Roman', serif; font-size: 12px; line-height: 1.5; color: =
#222222; mso-line-height-alt: 18px;">=0A<p style=3D"font-size: 16px; li=
ne-height: 1.5; mso-line-height-alt: 24px; margin: 0;"><span style=3D"f=
ont-size: 16px;">Alastair Redfern &#45; Senior Solicitor</span></p>=0A<=
/div>=0A</div>=0A<!--[if mso]></td></tr></table><![endif]-->=0A<!--[if =
mso]><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D=
"0"><tr><td style=3D"padding-right: 0px; padding-left: 0px; padding-top=
: 0px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]-=
->=0A<div style=3D"color:#222222;font-family:'Open Sans', 'Helvetica Ne=
ue', Helvetica, Arial, sans-serif;line-height:1.5;padding-top:0px;paddi=
ng-right:0px;padding-bottom:10px;padding-left:0px;">=0A<div style=3D"fo=
nt-family: 'Open Sans', 'Helvetica Neue', Helvetica, Arial, sans-serif;=
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justify; mso-line-height-alt: 20px; mso-ansi-font-size: 14px; margin: 0=
;"><span style=3D"font-size: 13px; mso-ansi-font-size: 14px;">Alastair =
has been described by the UK Legal 500 as &quot;exemplary&quot; and als=
o &quot;knowledgeable&quot; and &quot;compassionate&quot; in respect of=
 his handling of specialist litigation and has been involved in a numbe=
r of matters of national legal significance.<br><br></span><span style=3D=
"font-size: 13px; mso-ansi-font-size: 14px;"><a hreF=3D"https://t1.zoom=
mail.uk/t/gtl/4ad6cea7-e29e-4ba8-99c7-bcd3df840cd5/NTQ4MzUsMTExMDkyMjMz=
LDI=3D/" rel=3D"noopener" style=3D"text-decoration: underline; color: #=
222222;" target=3D"_blank">Contact</a></span></p>=0A</div>=0A</div>=0A<=
!--[if mso]></td></tr></table><![endif]-->=0A<!--[if (!mso)&(!IE)]><!--=
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nd-color: transparent;">=0A<div style=3D"border-collapse: collapse;disp=
lay: table;width: 100%;background-color:transparent;">=0A<!--[if (mso)|=
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ent"><![endif]-->=0A<!--[if (mso)|(IE)]><td align=3D"center" width=3D"6=
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if]-->=0A<div style=3D"font-size:16px;text-align:center;font-family:'Op=
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ell; vertical-align: top; width: 640px;">=0A<div style=3D"width:100% !i=
mportant;">=0A<!--[if (!mso)&(!IE)]><!-->=0A<div style=3D"border-top:0p=
x solid transparent; border-left:0px solid transparent; border-bottom:0=
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0px; padding-bottom:15px; padding-right: 0px; padding-left: 0px;">=0A<!=
&#45;&#45;<![endif]-->=0A<!--[if mso]><table width=3D"100%" cellpadding=
=3D"0" cellspacing=3D"0" border=3D"0"><tr><td style=3D"padding-right: 1=
0px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-=
family: Georgia, 'Times New Roman', serif"><![endif]-->=0A<div style=3D=
"color:#ffffff;font-family:Georgia, Times, 'Times New Roman', serif;lin=
e-height:1.5;padding-top:10px;padding-right:10px;padding-bottom:10px;pa=
dding-left:10px;">=0A<div style=3D"font-family: Georgia, Times, 'Times =
New Roman', serif; font-size: 12px; line-height: 1.5; color: #ffffff; m=
so-line-height-alt: 18px;">=0A<p style=3D"font-size: 20px; line-height:=
 1.5; text-align: center; mso-line-height-alt: 30px; margin: 0;"><span =
style=3D"font-size: 20px; color: #333333;"><span style=3D"font-size: 28=
px;"><a hreF=3D"https://t1.zoommail.uk/t/gtl/4ad6cea7-e29e-4ba8-99c7-bc=
d3df840cd5/NTQ4MzYsMTExMDkyMjMzLDI=3D/" rel=3D"noopener" style=3D"text-=
decoration: none; color: #ffffff;" target=3D"_blank">Contact Us</a></sp=
an><br><span style=3D"color: #ffffff; font-size: 20px;">Call us on 0800=
 037 1305&nbsp;</span><br><span style=3D"color: #ffffff; font-size: 20p=
x;">or email <a hreF=3D"https://t1.zoommail.uk/t/gtl/4ad6cea7-e29e-4ba8=
-99c7-bcd3df840cd5/NTQ4MzcsMTExMDkyMjMzLDI=3D/" style=3D"text-decoratio=
n: none; color: #ffffff;" title=3D"enquiries@hallmarksolictors.co.uk">e=
nquiries@hallmarksolictors.co.uk</a></span><br></span></p>=0A</div>=0A<=
/div>=0A<!--[if mso]></td></tr></table><![endif]-->=0A<table cellpaddin=
g=3D"0" cellspacing=3D"0" class=3D"social_icons" role=3D"presentation" =
style=3D"table-layout: fixed; vertical-align: top; border-spacing: 0; b=
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n: top;" valign=3D"top">=0A<td style=3D"word-break: break-word; vertica=
l-align: top; padding-top: 20px; padding-right: 20px; padding-bottom: 1=
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" align=3D"center" alignment=3D"alignment" cellpadding=3D"0" cellspacin=
g=3D"0" class=3D"social_table" role=3D"presentation" style=3D"table-lay=
out: fixed; vertical-align: top; border-spacing: 0; border-collapse: un=
defined; mso-table-tspace: 0; mso-table-rspace: 0; mso-table-bspace: 0;=
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n: center;" valign=3D"top">=0A<td style=3D"word-break: break-word; vert=
ical-align: top; padding-bottom: 5px; padding-right: 10px; padding-left=
: 10px;" valign=3D"top"><a hreF=3D"https://t1.zoommail.uk/t/gtl/4ad6cea=
7-e29e-4ba8-99c7-bcd3df840cd5/NTQ4MzgsMTExMDkyMjMzLDI=3D/" target=3D"_b=
lank"><img alt=3D"Facebook" height=3D"32" src=3D"http://imgcloud.co.uk/=
2019/hallmarksolicitors/191022d/images/facebook@2x.png" style=3D"text-d=
ecoration: none; -ms-interpolation-mode: bicubic; height: auto; border:=
 none; display: block;" title=3D"Facebook" width=3D"32"></a></td>=0A<td=
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5px; padding-right: 10px; padding-left: 10px;" valign=3D"top"><a hreF=3D=
"https://t1.zoommail.uk/t/gtl/4ad6cea7-e29e-4ba8-99c7-bcd3df840cd5/NTQ4=
MzksMTExMDkyMjMzLDI=3D/" target=3D"_blank"><img alt=3D"Twitter" height=3D=
"32" src=3D"http://imgcloud.co.uk/2019/hallmarksolicitors/191022d/image=
s/twitter@2x.png" style=3D"text-decoration: none; -ms-interpolation-mod=
e: bicubic; height: auto; border: none; display: block;" title=3D"Twitt=
er" width=3D"32"></a></td>=0A<td style=3D"word-break: break-word; verti=
cal-align: top; padding-bottom: 5px; padding-right: 10px; padding-left:=
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-e29e-4ba8-99c7-bcd3df840cd5/NTQ4NDAsMTExMDkyMjMzLDI=3D/" target=3D"_bl=
ank"><img alt=3D"LinkedIn" height=3D"32" src=3D"http://imgcloud.co.uk/2=
019/hallmarksolicitors/191022d/images/linkedin@2x.png" style=3D"text-de=
coration: none; -ms-interpolation-mode: bicubic; height: auto; border: =
none; display: block;" title=3D"LinkedIn" width=3D"32"></a></td>=0A</tr=
>=0A</tbody>=0A</table>=0A</td>=0A</tr>=0A</tbody>=0A</table>=0A<!--[if=
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ss=3D"block-grid" style=3D"Margin: 0 auto; min-width: 320px; max-width:=
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reak-word; background-color: transparent;">=0A<div style=3D"border-coll=
apse: collapse;display: table;width: 100%;background-color:transparent;=
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acing=3D"0" border=3D"0" style=3D"background-color:transparent;"><tr><t=
d align=3D"center"><table cellpadding=3D"0" cellspacing=3D"0" border=3D=
"0" style=3D"width:640px"><tr class=3D"layout-full-width" style=3D"back=
ground-color:transparent"><![endif]-->=0A<!--[if (mso)|(IE)]><td align=3D=
"center" width=3D"640" style=3D"background-color:transparent;width:640p=
x; border-top: 0px solid transparent; border-left: 0px solid transparen=
t; border-bottom: 0px solid transparent; border-right: 0px solid transp=
arent;" valign=3D"top"><table width=3D"100%" cellpadding=3D"0" cellspac=
ing=3D"0" border=3D"0"><tr><td style=3D"padding-right: 0px; padding-lef=
t: 0px; padding-top:5px; padding-bottom:5px;"><![endif]-->=0A<div class=
=3D"col num12" style=3D"min-width: 320px; max-width: 640px; display: ta=
ble-cell; vertical-align: top; width: 640px;">=0A<div style=3D"width:10=
0% !important;">=0A<!--[if (!mso)&(!IE)]><!-->=0A<div style=3D"border-t=
op:0px solid transparent; border-left:0px solid transparent; border-bot=
tom:0px solid transparent; border-right:0px solid transparent; padding-=
top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;">=0A=
<!&#45;&#45;<![endif]-->=0A<!--[if mso]><table width=3D"100%" cellpaddi=
ng=3D"0" cellspacing=3D"0" border=3D"0"><tr><td style=3D"padding-right:=
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t-family: Arial, sans-serif"><![endif]-->=0A<div style=3D"color:#444444=
;font-family:'Open Sans', 'Helvetica Neue', Helvetica, Arial, sans-seri=
f;line-height:1.5;padding-top:30px;padding-right:30px;padding-bottom:30=
px;padding-left:30px;">=0A<div style=3D"font-family: 'Open Sans', 'Helv=
etica Neue', Helvetica, Arial, sans-serif; font-size: 12px; line-height=
: 1.5; color: #444444; mso-line-height-alt: 18px;">=0A<div style=3D"fon=
t-size: 12px; line-height: 1.5; mso-line-height-alt: 18px;">=0A<p style=
=3D"font-size: 13px; line-height: 1.5; mso-line-height-alt: 20px; mso-a=
nsi-font-size: 14px; margin: 0;"><span style=3D"font-size: 13px; mso-an=
si-font-size: 14px;">Hallmark Solicitors is the trading name of Hallmar=
k Legal Services Ltd a Limited Liability Company &#45; England &amp; Wa=
les (Co. 6634235).&nbsp;</span><span style=3D"font-size: 13px; mso-ansi=
-font-size: 14px;">Registered Office: Chandlers Court, 158/159 High Str=
eet, Hull, HU1 1NQ. Consulting Offices: London &amp; Leeds.</span><br><=
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