The tax system can sometimes appear mechanistic, relentless and impersonal – but a tribunal’s decision to overturn a businessman’s late payment penalties in the light of his acute cash flow difficulties showed that it can
Ambiguity as to when a contract is completed creates fertile ground for dispute. This was illustrated by one High Court case in which an aircraft leasing company won multi-million pound damages after a bank reneged
Freezing orders are an essential tool by which the courts ensure that alleged wrongdoers have no opportunity to disperse their assets prior to judgment or enforcement action. However, a Court of Appeal case has underlined
In an important decision which established that computer software can properly be viewed as ‘goods’, notwithstanding its intangibility, the High Court has awarded substantial compensation to a commercial agent whose client backed out of a
The trouble with oral contracts is that disputes arising from them generally hinge on one person’s word against another’s. That was certainly so in one case in which an alleged conversation between a woman and
Although the exit negotiations will be lengthy after the UK Government formally begins the withdrawal process from the EU and nothing will change in law for two years, businesses will need to plan ahead for
Many large companies do not directly employ their staff, instead relying on outsourcing. However, an Appeal Court ruling has shown that that does not necessarily relieve them of legal liabilities that may arise from the
The first resort of anyone involved in a contract dispute will be to look carefully at the wording of the document itself. However, one High Court case involving a delayed construction project underlined that words
Commercial arbitrations can sometimes hit an impasse but the High Court has the power to intervene and put them back on track. A judge did just that in one case in which agreement could not
In a decision of interest to employers and tax professionals – and football fans – a tribunal has ruled that payments made to two professional players by a Premiership club in order to persuade them to
