In a case of interest to tax professionals and the technology industry, a tribunal has ruled that mobile phones and tablets which are pre-loaded with software designed to assist disabled people should be zero-rated for VAT purposes. The software – which, amongst other things, enabled
As part of the Government’s drive to make Britain the best place in Europe to innovate and start a new business, the Department for Business, Innovation and Skills is seeking views on whether non-compete clauses stifle entrepreneurship and innovation by preventing people from: moving between
The 2016 UEFA European Championship takes place in France, with the group stages commencing on the evening of Friday, 10 June at 20:00, when France play Romania in Paris. Wales and England are both in group B and play their first matches on Saturday, 11
So-called ‘squatter’s rights’ are a controversial subject, but they exist to ensure that Britain’s scarce land resources are used as fully as possible. In one case, an elderly woman established ownership of a grass verge outside her home which she had tended as part of
All legal proceedings start with the service of documents and a failure in that respect is very often fatal. In one case, the High Court came to the aid of a shipping company which was surprised to be landed with a $1.6 million arbitration award
In a guideline decision, the Court of Appeal has emphasised that property owners are not required to physically confront their neighbours to prevent the latter obtaining rights over their land and that a polite notice will generally suffice. Customers and suppliers of a fish and
Council planning officers are influential people – but the final decision on whether or not development proposals receive the green light does not lie with them. In a case which illustrated the point, the High Court scotched plans for more than 150 new homes on
Philosophers have pondered principles of cause and effect for centuries and judges do the same on a daily basis. In one striking case, the High Court was asked to decide whether a catastrophic flood at a City of London livery hall was caused by the
The Low Pay Commission (LPC) is seeking views on the National Minimum Wage (NMW) and National Living Wage (NLW) rates that should apply from April 2017. Whereas the NMW rates have traditionally been set with a view to avoiding any detriment to employment figures, the
In the context of a shipping contract dispute, the High Court has reiterated the basic principle of law that evidence obtained by torture must be disregarded by the courts of any civilised nation. The Court found that it could not rule out the possibility that
