An artificial tax-avoidance scheme that involved selling shares at massive ‘paper losses’, which would have led to 400 wealthy people saving an average of nearly £1/2 million each in tax, has been defeated by HM
In circumstances where a commercial lease imposed no obligation on the landlord to repair those parts of the building which it had retained, no such duty could be implied at common law and the tenants
The local authority-owned company that runs Birmingham’s National Exhibition Centre and other venues in the city is in line for a multi-million-pound VAT rebate after the First-Tier Tribunal accepted that it had for many years
In the context of a major construction project, the Court of Appeal has emphasised that delay in completion of works will only be sufficient to justify repudiation of a contract if it goes to the
In a ruling of interest to landowners and property lawyers, a gypsy squatting on a plot of Surrey wasteland has failed to convince the High Court that, on a correct reading of section 15 of
In a salutary warning to employers that they can be held responsible for actions taken by their staff, even if they are carried out contrary to instructions, a company has been held in contempt of court after
In a triumph of co-operation between the UK and South African tax authorities, the Court of Appeal has dismissed a challenge to the scope of the Joint Convention on Mutual Administrative Assistance in Tax Matters
In a major blow to regulators, owners of licensed sex shops in London’s Soho and Covent Garden districts have convinced the Court of Appeal that Westminster City Council had no lawful authority to add to
The owners of Britain’s largest privately-owned stately home have achieved a major success in their quest for more than £100 million in compensation to repair damage done to its monumental architecture by mining subsidence. The
Asda Stores Limited has failed to persuade the Upper Tribunal that customs duty it was charged on the importation of garment hangers and other ancillary items from outside the European Union took no account of
