In a good example of the restrictive interpretation placed upon tax rules, a company that provides after-school sports coaching to state school pupils has been refused an £83,000 VAT rebate after failing to convince a tribunal that its business is ‘state regulated’. The
In a stern warning to homeowners that it pays to get along with the neighbours, a pensioner is facing up to crushing legal bills after losing out in a marathon struggle with the couple next door over a four-inch-wide strip of land. The
In a ruling of vital importance to any company engaged in doorstep dealings with members of the public, the Court of Appeal has ruled that a vehicle credit hire agreement struck with an accident victim was unenforceable from the outset due to the failure
In a ringing warning to the business community that the greatest care is needed in reading the small print of insurance contracts, insurers refused to indemnify the owners of a jewellery store for losses suffered in a robbery on the basis that an ‘onerous’
In a case which raised novel issues of potentially wide importance to homeowners and property developers, a man who decided that total demolition and re-building of his home would be a cheaper option than refurbishment must face up to a swingeing capital gains tax
In an important decision which gives guidance on the scope of English jurisdiction clauses in international trade contracts, the domestic courts have declined to hear a dispute in which an airline claimed that it had suffered huge losses due to the existence of an
In a ruling with potentially wide implications, the Employment Appeal Tribunal (EAT) has drawn a crucial distinction between ‘withdrawal’ and ‘dismissal’ of a claim. The importance of the point lay in the fact that the latter would have precluded pursuit of a claim based
Where a commercial contract specifically stated that it included all the terms that had been agreed between the parties, arguments that further provisions had been added by implication or in the course of informal oral communications could not succeed, the High Court has ruled.
In what is believed to be the first case of its kind, the First-Tier Tribunal has ruled that a local authority was entitled to use its power under the Localism Act 2011 to impose a moratorium on the sale of a historic east end
A hard-working couple are facing retrospective tax demands totalling almost £600,000 after failing to persuade the First-tier Tribunal that they abandoned their UK residence when they departed to the continent in search of an easier life. The middle-aged couple had, from lowly beginnings,
