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One or More Supplies for VAT Purposes? Tribunal Gives Guidance

In a guideline ruling which helps to identify the somewhat wavy line between single and multiple supplies of goods for VAT purposes, the First-Tier Tribunal (FTT) has ruled that verandahs attached to zero-rated static caravans should not themselves be exempted from VAT. A supplier of static caravans (the company) had unsuccessfully applied to Her...

Supreme Court Equal Pay Landmark

North and Others v Dumfries and Galloway Council. (Scotland) [2013] UKSC 45North and Others v Dumfries and Galloway Council. (Scotland) [2013] UKSC 45 In a ruling of enormous significance to employers and employees alike, the Supreme Court has opened the way for a group of 251 female local authority workers to press on with equal pay claims on...

Court Uncovers Truth of Developer’s Misappropriations

In a ruling which vividly illustrates the power of cross-examination to uncover the truth, the High Court has found that a property developer misappropriated large sums in the course of a luxury flats project and has ordered him to pay hundreds of thousands of pounds in compensation to his former business partners. The developer and his partners...

Court to Define Housing Act ‘Accommodation’

In a case of significance to social landlords and local authority housing departments, lawyers representing a gravely disabled woman are arguing that she should be viewed as homeless on the basis that the care home where she lives is not ‘accommodation’ within the meaning of section 175 of the Housing Act 1996. The woman, who suffers from a...

Interest Rate Swap Litigation Update June 2013

Interest Rate Swap Litigation Update I like to think that my firm, Josiah Hincks, is at the forefront of the Interest Rate Hedging Product (IHRP) litigation. I’ve got a dozen or so cases on at the minute, varying in size, banks, and progress. Some have not issued Court proceedings, some have and some I actually have Judgment on (because of the Banks’ default...