In a decision which brightens the often controversial dividing line between capital and revenue expenditure, the First Tier-Tribunal has upheld a caravan park owner’s claim for a tax deduction in respect of the cost of resurfacing with hard-core an area used by touring vehicles. The
If you have a ‘bring your own device’ (BYOD) policy at your firm, you should think carefully about the implications of such a policy for your data security. Computer giant Dell has recently issued a report claiming that more than half of all firms with
The term ‘village green’ may conjure up to most people an image of a picturesque piece of open grass; however the Court of Appeal has ruled in an important test case that a beach can be regarded as a village green in the eyes of
A senior judge has lamented the impact that the ‘emasculation’ of the legal aid budget is having on the administration of justice and expressed the view that any savings achieved by the Legal Services Commission could be outweighed by the increased cost of the judiciary
Where a laboratory worker employed in a safety-critical field frankly admitted falsifying records, his dismissal was fair and a finding to the contrary reached by the lay members of the Employment Tribunal (ET) was perverse, the Employment Appeal Tribunal (EAT) has ruled (SPS Technologies Limited
Cracks discovered in giant waste recycling machines were probably caused in transit as they were transported along rough eastern European roads, the Court of Appeal has ruled in resolving a dispute between insurers over where financial liability for the damage should fall. Minute cracks were
The operator of the ‘Nectar’ loyalty card scheme has achieved a major victory over Her Majesty’s Revenue and Customs after the Supreme Court accepted that it is entitled, for the purposes of VAT, to reclaim input tax on service charges it pays to retailers who
A widow whose sailor husband disappeared from the deck of a merchant ship in mid-Atlantic will not receive £150,000 in death benefits under his contract of employment after the Court of Appeal ruled that he probably took his own life. The deceased’s contract had stated
More than £20 million lost by a businessman in respect of film distribution activity could not be set off against his income for tax purposes because the various loss-making transactions were neither in the nature of trade nor were they on a fully commercial basis,
The extent of the discretion of the Leasehold Valuation Tribunal (LVT) to vary the terms of leases to cure defects and achieve fairness between the parties has been clarified by the Upper Tribunal (UT). Emphasising the broad terms of the power contained within section 38(1)
