AIM Shares and ISAs – a Reminder
Clients holding shares in AIM listed companies are reminded that the shares will soon be able to be held within an ISA, making gains and income effectively tax exempt. AIM listed shares held
Council Must Disclose Staff Pay Scales Supreme Court Rules
In a ruling of significance to public authority employers, a Scottish council has been ordered to disclose information about its staffing levels and pay scales after failing to convince the Supreme Court that publicly
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
‘Annexe’ or ‘Extension’? For VAT Purposes the Distinction Matters
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
Patent Invalidation Quashes Damages Award
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
Supreme Court Deals Serious Blow to Pensioners
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
Jewish Pastry Chef Sacked for Using Non-Kosher Jam Wins Pay-Out
In a ruling which makes clear that wise employers do not treat disciplinary hearings as mere formalities, a pastry chef who was dismissed after he used non-kosher jam to decorate a cake whilst working
Golf Club VAT Exemption Scheme Unravels
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
Confidentiality of Dispute Resolution Trumps Information Rights
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
Tenant Caught in Costly Legal Wrangle by Lack of Professional Advice
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