The distinction between an extension and an annexe is a fine one but, for charities, it can have crucial tax implications. The First-tier Tribunal (FTT) considered the issue in granting VAT exemption in respect of the construction of a new church hall. There was no
If the tax authorities are left holding the baby as a consequence of so-called carousel fraud, they leave no stone unturned in tracking down perpetrators. However, with the benefit of a dedicated legal team, a City stockbroker, a successful businessman and the businessman’s daughter fought
Employment contracts that remain unsigned are frequently not worth the paper they are written on. The point was resoundingly made by a High Court case in which a large services company was unable to find even one signed copy of a contract with a senior
Any good family lawyer will tell you that the best way of minimising the expense and stress of divorce proceedings is to be straightforwardly honest. The point was well made by a case in which a successful property developer paid heavily for his misguided attempts
Unauthorised online streaming of major sporting events, depriving organisers of their legitimate revenues, is ever on the increase. However, as a case in which the High Court came to the aid of a boxing match promoter showed, the law is far from powerless to deal
Third party debt orders can be a powerful means of enforcing judgments, but how do they affect funds held in solicitors’ client accounts? The High Court considered that issue in a guideline case concerning an alleged financial fraud. Two companies and an individual had launched
Uniforms and other articles of clothing worn by self-employed people wholly and exclusively for the purposes of their work are tax deductible. In an important decision, the First-tier Tribunal (FTT) ruled that the skimpy dresses, high heels and suggestive lingerie worn by an exotic nightclub dancer
An absence of assets to satisfy a judgment debt is not, by itself, a good reason for refusing to grant judgment in the first place. The High Court made that point in coming to the aid of the trustee of an insolvent employer’s pension scheme.
Staff who are shifted between one employer and another have a right to work under the same terms and conditions as before – but what happens if such provisions become obsolete? A tribunal tackled that issue in a guideline case. The case concerned a group
The widespread belief that an Englishman’s home is his castle can all too easily lead the unwary into breaching planning rules. That was certainly so in a case concerning a householder who found herself in serious trouble after splitting her home into two self-contained residential
