Latest News

Share Sale Tax Avoidance Scheme Fails the Reality Test

Judges interpret tax statutes in the real world and are experienced at looking beyond the detailed provisions of intricate transactions to discern their actual purpose. In a case exactly on point, the Court of Appeal found that Capital Gains Tax (CGT) was...

Company Can Reclaim VAT on Director's Legal Bills

Companies understandably may wish to provide financial as well as moral support to their directors if they are facing litigation. However, the issue of whether such contributions are tax deductible is far from straightforward and exercised the minds of...

Insurer Not Liable Where Driver Unidentifiable

In order to sue someone, they have to be served with a notice of claim unless the service of the notice can be properly dispensed with. Can the notice of claim be properly dispensed with if the person being claimed against is not only unidentified, but...

Trade Marks Infringed By Disassembling and Selling Charm Bracelet Links

Is the purchaser of a product sold under a trade mark entitled to take it apart and sell its component parts under the trade mark? The High Court considered that issue in resolving a dispute between rival manufacturers of bracelet charms. An Italian...

Defective Premises and Landlords' Duties - Guideline Court of Appeal Ruling

Landlords have a legal duty to keep the premises they let to tenants in a safe condition and if they fail to do so can be held liable for any injury or loss that results. Recently, a local authority was ordered to pay compensation to a council tenant who...

No Fault Divorce Legislation Promised in Next Parliamentary Session

The process of divorce in the UK has for many years been seen as rather long-winded and tending to produce more conflict than need be. One of the reasons for this is that the grounds which demonstrate an 'irretrievable breakdown' of a marriage – the...

High Court Rules Against Right to Rent

The legislation that introduced the Right to Rent scheme, which went live in February 2016 and compels landlords to check the immigration status of their tenants, has never been popular with landlords or tenants. Recently, the High Court ruled that the...

Accountant Who Worked Exclusively for One Client Became an Employee

The distinction between employment and self-employment is a continuing source of controversy and a ruling by the Employment Appeal Tribunal (EAT) that an accountant who worked exclusively for one client fell into the former category has added a new wrinkle...

Woman Who Assisted Husband's Suicide Can Inherit Estate

The law in the UK is not supportive of people who assist, however unwillingly, those they love who want to die. Although such wishes are often borne out of suffering years of intractable pain or disability, assisting the suicide of another remains a criminal...

Debtors' Rights - High Court Takes to Task Bailiffs Who Overstepped the Mark

Judgments for debt would hardly be worth having if there were no bailiffs to enforce them. However, as a High Court ruling made clear , they have to abide by stringent rules and do not have carte blanche to trample on debtors' rights. The case concerned a...
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