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
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
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
A construction company which, during an eight-year period, breached its obligations under the Income Tax (Construction Industry Scheme) Regulations 2005 to deduct tax at source from sums paid to sub-contractors has failed in an appeal
The First-Tier Tribunal has come to the aid of a negligent, but fundamentally honest, publican who failed to deduct PAYE from sums paid to part-time bar staff in the belief that their earnings fell well
The way has been opened for a landmark test case before the European Court of Justice which will determine the future course of human stem cell research. The court will consider whether artificially stimulated ova
The Government has accepted the recommendations of the Low Pay Commission (LPC) regarding the adult and youth rates of the National Minimum Wage (NMW) payable for 2013/2014. However, the apprentice rate, which applies to apprentices
A construction company (the applicant) which claims that it is owed more than £12 million in respect of work it performed on the installation of a bio-ethanol processing plant may only recover four pence in
More than five years after legal proceedings were instituted by one of the victims of an intricate anti-competitive cartel that stretched across the world the High Court has paved the way for the matter to
Reinsurers have failed in a High Court bid to avoid potential liability for a $28 million claim in respect of a crude oil storage tank in Kuwait that was damaged after settling on unsure foundations.
