HM Revenue and Customs (HMRC) have decided that sleeping partners and inactive limited partners are – and have in the past been – liable to pay Class 2 NICs as self-employed earners and Class 4 NICs in respect of their taxable profits. Class 2 NICs
A building company which was convicted of an offence under the Health and Safety at Work Act 1974 following the death of a labourer who fell through a construction site roof within 10 minutes of starting his new job has failed to convince the Court
An allegation that a teacher propositioned a teenage pupil for money will be erased from his enhanced criminal record certificate (ECRC) after the High Court ruled that its inclusion amounted to an unjust and disproportionate interference with his human rights. The experienced teacher suffered a
The assignee of the former tenant and operator of a bingo hall and amusement arcade on Hastings Pier is entitled to compensation after the pier was closed to the public amidst concerns in respect of its structural integrity. The High Court ruled that damages were
Magna Carta and maritime charts dating back to the time of the Spanish Armada had a part to play in the High Court’s decision that fishermen who trawled for cockles in a private fishery without authority must pay damages for trespass. The court ruled that
The Court of Appeal has warned local planning authorities to be alert to the danger that the requirement to carry out environmental impact assessments when considering planning applications for industrial developments over one hectare in size may be subverted by splitting projects onto separate sites
In a ruling of importance to all boat dwellers, a family man who lived on a tugboat in the River Taw estuary, in Barnstaple, has failed in an epic legal struggle to avoid paying council tax. The Court of Appeal ruled that, the vessel having
The Scottish Football League (SFL) must account for VAT on gold medals worth £27,000 that it awards league-winning clubs at the end of each season. The Upper Tribunal ruled that it was ‘largely irrelevant’ whether the medals were a ‘business gift’ or whether they were
If you are a landlord offering longer-term lettings or furnished holiday lettings, you should be aware of the revised guidance contained in HM Revenue and Customs’ leaflets BIM46900 and (furnished holiday letting only) PIM3200. The guidance alters the tax treatment of different sorts of maintenance/repair
An airline must pay full rent on a leased Boeing 737 passenger jet notwithstanding that it was in an un-airworthy condition. The Court of Appeal ruled that, as a matter of business efficacy, the airline assumed responsibility for the aircraft’s condition when it formally accepted
