New permitted development rights for agricultural buildings have now been introduced. Agricultural buildings can now be converted for residential use, or for use as a state-funded school or registered nursery, without the need for planning permission. Whilst a formal planning…
Regulation 8(7) of the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) disapplies the normal rules that apply when there is a relevant transfer of a business if 'the transferor is the subject of bankruptcy proceedings or any analogous…
The recent case of of Coventry (t/a RDC Promotions) v Lawrence [2014] UKSC 13 may mean that adjoining owners are less likely to be able to hold up development by pursuing right to light injunctions. Whilst the Coventry case dealt…
The Immigration Act 2014 received its Royal Assent on 14th May 2014. Subject to Parliamentary approval, it is anticipated that a new scheme will be implemented from October 2014 that will affect private landlords who are taking on new tenants…
Taxpayers will welcome confirmation by the First-tier Tribunal (Tax Chamber) that agreements with HMRC may be in full and final settlement without being explicitly labelled as such. However, if relying on this implicit status, taxpayers must carefully analyse the correspondence…
The First-tier Tribunal (Tax Chamber) has held that a significant change in business constituted a cessation of one business and the commencement of a second business. Consequently, the taxpayer in this case was able to claim entrepreneurs' relief on the…
Businesses that use flexi-time schemes should take note of a recent EAT judgment that an employee, who was not paid on termination of employment for over 1000 extra hours worked under a flexi-hours scheme, had not suffered an unlawful deduction…
Landlords will welcome the decision in a case concerning the administration of the Game group of companies. The Court of Appeal held that an administrator or liquidator must pay the rent arising in respect of property leased by the insolvent…
The Sentencing Council has published a sentencing guideline for environmental offences which sets out a 12-step sentencing process to punish offenders, prevent reoffending and remove financial gain. The guideline uses turnover as a starting point in the process of setting…
Businesses should be made aware of a number of changes to employment law that will take effect on 6 April 2014. These include: Employment tribunals will be given the power to impose a financial penalty on employers who lose at…
