Asda Stores Limited has failed to persuade the Upper Tribunal that customs duty it was charged on the importation of garment hangers and other ancillary items from outside the European Union took no account of commercial reality and were based upon a misinterpretation by the
The central issue before the High Court in a recent case was whether a number of letters written by a parent company and sent to the directors of a daughter / subsidiary company were legally enforceable. The letters, written by the parent company, Punj Lloyd
Controversial plans to build Britain’s biggest mosque in east London have been put in jeopardy by a High Court injunction requiring cessation of the site’s use for religious worship. The London Borough of Newham successfully argued that the site had a history of repeated breaches
The issue before the High Court here was whether a creditor of a subsidiary company ought to be granted permission to bring proceedings against the parent company, under s. 423 of the Insolvency Act 1986. It was alleged that the parent company withdrew its support
In a decision which dispels uncertainty over the extent to which English judges can co-operate with overseas courts in the context of insolvency proceedings, the Court of Appeal has acceded to a request from the Royal Court of Jersey and appointed administrators over a debt-laden
In a ruling of significance to all internet advertisers, the Interflora flower delivery network has achieved a qualified victory in a trade mark infringement claim against Marks and Spencer Plc. (M&S) in respect of the latter’s purchase of the right to use the ‘Interflora’ name
The Supreme Court has ruled that a Methodist Minister was not an employee of the Church and so cannot pursue her claim for unfair dismissal (President of the Methodist Conference v Preston). Hayley Preston became an ordained Minister of the Methodist Church in 2003. In
In a ruling which shows that even the enforcement of tax obligations can be tempered by mercy, the First-Tier Tribunal has come to the aid of a businessman whose small recruitment company’s remittances of PAYE were repeatedly delayed after he was stricken with terminal cancer.
In a ruling which underlines that payment for services does not necessarily imply the existence of an employment relationship, a court has decided that the Ministry of Justice (MoJ) could not be held vicariously liable for the negligent act of a prisoner who was paid
In circumstances where a tenant of commercial property paid a full quarter’s rent notwithstanding that the lease was terminated pursuant to a break clause midway through that quarter, the tenant was entitled to reimbursement of rent in respect of the period when it was no
