Damages Paid Not Tax-Deductible
A recruitment consultant who was confident his employers would take no action after he left to set up a rival business – but who ended up having to pay £100,000 to settle a breach
A recruitment consultant who was confident his employers would take no action after he left to set up a rival business – but who ended up having to pay £100,000 to settle a breach
In a decision which casts light on the difficult, but frequently important, distinction between ‘annexes’ and ‘extensions’ for tax purposes, a further education college has failed to win a VAT exemption in respect of
If you have a patent that is infringed by another business, you can sue the other business for the infringement as long as the patent is in force and, hitherto, the decision to award
In a ruling with critical implications for pension funds and insolvency practitioners, the Supreme Court has significantly watered down the right of pensioners who are left out of pocket when their employers go into
In a case which illustrates that even the best laid tax management plans can come unstuck, an attempt to save substantial VAT by transferring a golf club’s sporting facilities to purportedly non-profit-making companies has
In a ruling which helps to define the right balance between freedom of information rights and the beneficial maintenance of confidentiality in the resolution of commercial disputes, the First-Tier Tribunal has refused a campaigner’s
In a case which bitterly underlines the good sense of seeking legal advice before entering into even apparently simple property transactions, a ‘naïve’ tenant who signed a lease on the basis of a fundamental
In a clear reminder that not every contractual term is written and that obligations may develop over time through ‘custom and practice’, the Court of Appeal has directed a fresh employment tribunal (ET) hearing
The vital importance of abiding by the correct formalities in setting up a company has been underlined by a High Court case in which an absence of documentation led to a bitter and costly
In an important ruling which significantly extends the armoury of financial regulators, the High Court has ruled that the Financial Ombudsman Service (FOS) had power to adjudicate upon an investor’s complaint that his foreign