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What is a Worker? Court of Appeal Plumbs the Issue

Many companies that deal with the public like their operatives to appear to clients as their representatives whilst maintaining that they are self-employed. However, such business models will be much harder to maintain after a Court of Appeal ruling. The case concerned a plumbing company that used 125 operatives to supply services to householders on its behalf....

Money Laundering – Drugs-Tainted Property Portfolio To Be Seized

Drug dealers and other criminals have a tendency to launder their profits through the property market, often using family members as go-betweens. As one High Court case showed, however, the authorities are well equipped to deal with such tactics. The case concerned four residential properties that were held in the names of the wife, brother and sister-in-law of...

Jim Lad! Tax Tribunal Ponders VAT on ‘Pirate Island’ Construction

Tax tribunals deal with some very unusual cases, but few can have been stranger than that concerning VAT liabilities in respect of a ‘pirate island’, built on a former gravel pit in rural England for the private enjoyment of a wealthy family. The artificial island was constructed at a cost of over £1 million and was complete with its own skeleton cage,...

Buyer Beware! Property Sale Contracts Mean What They Say!

Lawyers don’t use much Latin nowadays but ‘caveat emptor!’ – roughly translated as ‘buyer beware!’ – is still a fundamental principle that applies to property sales. In one case exactly on point, a builder defeated a breach of contract claim brought by a woman who tripped over a defective paving stone and broke her back. The pensioner bought a...

Court of Appeal Blazes Trail in Fight against Corporate Corruption

The global fight against corporate corruption is gathering pace and English judges are leading the way. In one case that proved the point, the Court of Appeal ruled that £4.4 million held in a UK bank account had rightly been frozen as the suspected proceeds of crime. The money represented the proceeds of sale of 800,000 shares in a Canadian company that had...