There are all sorts of things one can do with trading losses under Corporation Tax (CT), but the fall-back position is that losses can be carried forward and set against the next available profits 'of the same trade'. That sounds…
The Privacy and Electronic Communications Regulations 2003 (PECR) sit alongside the Data Protection Act and give people specific privacy rights in relation to electronic communications. There are specific rules covering: marketing calls, emails, texts and faxes; cookies (and similar technologies);…
When a landlord appointed agents to manage properties in London, it did so under an agreement for 12 months, which was specified to continue on a yearly basis until terminated by either party giving the required notice. The landlord failed,…
It is no real surprise that insurers are often not wildly enthusiastic about paying claims and will deny liability when they are able to do so. One condition which is normally present in a policy application is that the insured…
When HM Revenue and Customs (HMRC) suspect serious tax evasion, they will normally launch a full-scale tax investigation into the person they suspect. They use many tools in such investigations and one of the more common ones is to compare…
Contract adjudicators provide an essential service but, if they get things wrong, the High Court is always there as a back-stop. In one case on point, a developer won back over £1 million it had been directed to pay to…
When a tenant of industrial land failed to adhere to a notice to quit the premises, the landlord brought a legal action under the law of trespass for its lost rental income – £12,000 per annum. The tenant did nothing…
If you live in a block of flats, the law is there to protect you against noise or other nuisance caused by fellow residents. In a recent case, a woman who sued her upstairs neighbours over what she described as…
In a cautionary tale for property developers, a company that slapped concrete render and white paint onto a red brick townhouse in a conservation area faced having to knock down two of the building's external walls following a High Court…
Valuing commercial property is an inexact science and expert opinions can diverge dramatically. That was certainly so in one case in which the owner of a bulk liquid storage depot succeeded in establishing that it had for more than a…
