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
The extent of the discretion of the Leasehold Valuation Tribunal (LVT) to vary the terms of leases to cure defects and achieve fairness between the parties has been clarified by the Upper Tribunal (UT). Emphasising
A cheating gambler who persisted in harassing employees of a national bookmaking chain within minutes of being warned to desist by a judge has been committed to prison for 12 months for his flagrant contempt
Members of a prominent family who borrowed more than £50 million on the security of a high-end portfolio of London properties have failed to convince the High Court that they were unfairly treated by their
The Court of Appeal has underlined the overriding objective of fairness to all parties in ruling that there was no error of law in the refusal of the Employment Tribunal (ET) to grant a claimant’s
An NHS Trust which tried to debit more than £80,000 from the remuneration of its private catering contractors in respect of a one-day-old chocolate mousse has nevertheless triumphed in a breach of contract claim. In
Lawyers representing a 14-year-old girl who suffered profound brain damage during her birth in an NHS maternity unit – after a doctor was allegedly delayed in coming to her aid by a locked security door
In a case which underlines the wisdom of seeking professional legal advice before entering into property transactions, a group of chalet-dwellers are facing a precarious future after the Court of Appeal ruled that they are
Published Wednesday 20th March 2013, 01:54 PM Although glossed over in the budget speech, HMRC have announced that it will consult on measures to: remove the presumption of self-employment for limited liability partnership (LLP) partners,
A summary of the more important planning points for clients arising from today’s budget. Private Client SEIS scheme will be extended. Tax-free childcare vouchers to be introduced plus increased support for low-paid families. Single-tier pension
