News
Commercial Client
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HM Revenue and Customs (HMRC) know that ‘cash trades’ are often susceptible to a suppression of takings and regularly target cash traders for tax enquiries. Where HMRC’s suspicions are...
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The owners of two emblematic brands have lost their claims to Intellectual Property (IP) protection lately, in cases which highlight the need to exercise careful thought in the formulation of...
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The Upper Tribunal (UT) has ruled that a compensation payment for injury to feelings made on the termination of employment is subject to tax under Section 401 of the Income...
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Contracts have to be reasonable to be enforceable, and that is one good reason why professional drafting is essential. In a case which clearly illustrates that point, the High Court...
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Following a call for evidence last autumn on the operation of tips, gratuities, cover and service charges, the Government has published a consultation paper reflecting the evidence it received from...
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Everyone knows that the corporate veil has the advantage of shielding directors from personal liability. However, far fewer people are aware of its downsides. In one case which illustrates this...
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