Sir Peter Scott’s brainchild, The Wildfowl and Wetland Trust, has triumphed in its marathon fight for a £1.3 million tax rebate after convincing the First-Tier Tribunal that seven of the sites it operates across the country are ‘zoos’ and that admission charges paid by
The recent confirmation that The Pensions Regulator has issued the first compliance notice against an employer for failing to register its pension scheme in accordance with the pensions auto-enrolment regulations. Failure to comply with a compliance notice can lead to very substantial and escalating
The Growth and Infrastructure Bill, which received Royal Assent in April 2013, provides for a new type of employment status – the ‘employee-shareholder – with effect from 1 September 2013. Not to be confused with partnership arrangements whereby employees benefit from a share
Trust and confidence are central to any employment relationship, as a case involving a nurse who claimed to have been subjected to a course of bullying and harassment in the workplace showed when she triumphed in an unfair constructive dismissal claim. The senior
In a ruling which underlines that bankruptcy is not a private matter that can be kept from the public gaze, a newspaper has been granted permission to view and report the contents of the court file in respect of a property developer who is
In an unusual case which revealed the High Court’s power to guard against wrongful acts – even before they happen – a temporary injunction was granted on the basis of little more than a rumour that gypsy families were preparing to move onto a
In a ruling which vividly reveals that tax reduction schemes can be both lawful and highly effective, a car sales group that was issued with very substantial demands for back-tax and penalties in respect of complex arrangements designed to minimise VAT liabilities on the
In a test case which gives important guidance on the inter-relationship between the Data Protection Act 1998 (the DPA) and the winding-up of insolvent companies, the High Court has ruled that liquidators are not to be viewed as ‘data controllers’ and are under no
Ambitious plans for a state-of-the-art waste recovery centre – which were approved by local planners just a week before £65 million in central government funding for the project was withdrawn – have been given the green light by the High Court. North Yorkshire
In a decision which places tight limits on a VAT exemption widely used by property developers, the Upper Tribunal has ruled that extensive works carried out on a barn did not quality as a ‘residential conversion’ because the restored structure was attached to an
