Taxpayers that actively manage their property lettings and wish to incorporate their business will welcome a recent decision in the Upper Tribunal (Tax Chamber). The Upper Tribunal determined that the term "business" in the capital gains tax (CGT) "incorporation relief"…
Following the launch of a new update service by the Disclosure and Barring Service (DBS), businesses can now carry out free online checks to find out whether there have been any changes to an employee's criminal record certificate. The DBS…
The High Court, in a case where a tenant having paid rent for a full quarter exercised a break-clause part way through the quarter, has implied a term into the lease entitling the tenant to a repayment of rent from…
In a case which vividly illustrates that confusion between similar website names is not an insoluble problem, a businessman has been directed to give up two internet domain names which were capable of creating public confusion and a perception that…
A businessman who incurred a capital gains tax (CGT) liability in excess of £800,000 on the sale of shares in his company as a result of negligent accountancy advice has triumphed in his High Court compensation claim. The court found,…
The central issue before the High Court in a recent case was whether a number of letters written by a parent company and sent to the directors of a daughter / subsidiary company were legally enforceable. The letters, written by…
In resolving a dispute as to the ownership of intellectual property rights in respect of software that formed the ‘crown jewels’ of a highly successful investment business, the High Court has ruled that authorship does not necessarily equate to copyright…
A High Court case has provided another reminder that the purpose of a deposit is to secure the buyer's performance. The court ordered the buyer of a ship to pay to the seller the full amount of an unpaid deposit…
Landlords will welcome a Supreme Court decision clarifying how the Leasehold Valuation Tribunal (LVT) should approach dispensation applications. The decision confirms that if the landlord can show that no relevant prejudice was caused, a breach of the requirements will not…
An EAT decision provides a reminder to all employers that any departure from the conventional approach to selection criteria during a redundancy exercise must be treated with caution. The EAT found that an employer had acted unreasonably when it used…
