Commercial Client

• A Benefit Must Be a Benefit

  • Posted29 June 2016

  Many businesses supply cars to their employees for business use. The regime under which benefits in kind are taxed is well known by most company accountants. However, one such...

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• Copyright Infringement – Eight Seconds Enough

  • Posted27 June 2016

  When a sports website was found to be providing unauthorised video clips of international cricket matches, the England and Wales Cricket Board and Sky UK Limited – to whom certain...

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• Tenants Cannot Assign Leases to Their Own Guarantors

  • Posted24 June 2016

  In a decision that clarifies a problem area of the law and will be required reading for commercial property professionals, the High Court has ruled that it is not legally...

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• Dismissal of Employee ‘Pulling a Sickie’ Was Fair, Rules EAT

  • Posted22 June 2016

  A recent decision of the Employment Appeal Tribunal (EAT) has emphasised that dishonesty over sickness absence can amount to gross misconduct and give grounds for dismissal (Metroline West Limited v...

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• What a Difference 0.01 Per Cent Makes

  • Posted21 June 2016

  Precision is important, as a recent tax case shows. It involved a claim for entrepreneur’s relief (ER) by a businessman who had sold his shares in his company. The...

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• Public Ownership and Control Register – What it Means for You

  • Posted16 June 2016

  Increasing public disquiet over the use of ‘tax haven’ companies and trusts to disguise the beneficial ownership of businesses and properties has led to the Government taking steps to improve...

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