A recession-hit company whose cash-flow was hit by high levels of staff absenteeism had a reasonable excuse for not paying its PAYE bills on time, the First-Tier Tribunal has ruled. In upholding the company’s appeal
In a decision which brightens the often controversial dividing line between capital and revenue expenditure, the First Tier-Tribunal has upheld a caravan park owner’s claim for a tax deduction in respect of the cost of
If you have a ‘bring your own device’ (BYOD) policy at your firm, you should think carefully about the implications of such a policy for your data security. Computer giant Dell has recently issued a
The term ‘village green’ may conjure up to most people an image of a picturesque piece of open grass; however the Court of Appeal has ruled in an important test case that a beach can
A senior judge has lamented the impact that the ‘emasculation’ of the legal aid budget is having on the administration of justice and expressed the view that any savings achieved by the Legal Services Commission
Where a laboratory worker employed in a safety-critical field frankly admitted falsifying records, his dismissal was fair and a finding to the contrary reached by the lay members of the Employment Tribunal (ET) was perverse,
Cracks discovered in giant waste recycling machines were probably caused in transit as they were transported along rough eastern European roads, the Court of Appeal has ruled in resolving a dispute between insurers over where
The operator of the ‘Nectar’ loyalty card scheme has achieved a major victory over Her Majesty’s Revenue and Customs after the Supreme Court accepted that it is entitled, for the purposes of VAT, to reclaim
A widow whose sailor husband disappeared from the deck of a merchant ship in mid-Atlantic will not receive £150,000 in death benefits under his contract of employment after the Court of Appeal ruled that he
More than £20 million lost by a businessman in respect of film distribution activity could not be set off against his income for tax purposes because the various loss-making transactions were neither in the nature
