In a cautionary tale for international traders, an importer of child bicycle seats from China has been held liable for thousands of pounds in additional import duty and VAT after the Upper Tribunal (UT) ruled
In a test case decision which draws a clear distinction between the ‘occupation’ and ‘use’ of commercial property, the High Court has ruled that a charity which leased empty buildings nationwide at peppercorn rents, installing
In the context of winding up proceedings, the High Court has emphasised that applications for validation orders under section 127 of the Companies Act 1985 are not to be used to ‘buy time’ to pay
A police officer is due substantial compensation after the Employment Appeal Tribunal (EAT) upheld a ruling that he was discriminated against, harassed and victimised in the workplace. The officer, who is of mixed race and
In a ruling which gives useful guidance on the interpretation of a standard term incorporated into many grain shipping contracts, the High Court has rejected a seller’s plea that it was excused from performing its
Investors who lost billions of pounds when Northern Rock was nationalised to save the banking system from collapse will go without a penny in compensation after the Court of Appeal ruled by a majority that
A businessman has succeeded in overturning a £500,000 VAT assessment on the basis that it was issued outside the three-year time limit set out in section 80(4) of the VAT Act 1994. In ruling on
The dangers of downloading and making use of apparently ‘free’ photographs and other potentially copyright material from the internet have been amply illustrated by a case in which a professional photographer sued a nightclub that
In a case where a flat tenant objected to being charged for gas supplies up to seven years in arrears, the High Court has ruled that, on a correct interpretation of section 20B of the
A village campaign group has triumphed in its High Court fight to block plans for a lorry park and industrial units close to a river which is home to rare flora and fauna and is
