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Tax Avoidance Schemes Don’t Always Work – As Football Club Discovers

No matter how complex or multi-layered they may be, tax avoidance schemes do not always work. A football club found that out to its cost when the Supreme Court ruled that a structure of trusts, by which money was funnelled to its players’ families, did not overcome the requirement to deduct Income Tax and National Insurance Contributions at source under the...

What Are ‘Standard Terms of Business’? Court of Appeal Ponders

The law frowns on unreasonable contractual terms contained within standard terms of business – but what exactly does the latter phrase mean? The Court of Appeal considered that issue in an important test case that will be required reading for anyone involved in the lending industry. A consortium of three banks had lent $150 million to a company engaged in an...

Supreme Court Outlaws Pensions Discrimination against Gay Partners

The Supreme Court has struck a ground-breaking blow against discrimination in the case of a gay employee whose husband was denied the right to a full survivor’s pension in the event of his death. The Court’s decision to disapply a discriminatory provision of the Equality Act 2010 underlined the primacy of European law. The man’s employer had informed him...

‘Good Work’ – The Taylor Review

In October 2016, the Prime Minister commissioned Matthew Taylor, a former policy chief to Tony Blair, to look at how employment practices need to change in order to keep pace with modern business needs. The Review, entitled ‘Good Work’, has now been published and makes many recommendations. These focus broadly on three challenges. These are Tackling...

Whistleblowing in the Public Interest – Court of Appeal Test Case

Workplace whistleblowers only enjoy the protection of the law if the disclosures they make are in the public interest – but what exactly does that mean? The Court of Appeal has analysed that issue for the first time in a vital test case. The case concerned an estate agent who feared that his earnings would be gravely depleted by a change in his employer’s...

Does Your Local Authority Have An Adequate Supply of Housing Land?

Demand for new homes is overwhelming, but local authorities that have set aside an adequate supply of housing land for the future are in a much stronger position when it comes to blocking developments that they view as undesirable. That point could hardly have been more clearly made than by one High Court case in which a council successfully challenged planning...