Commercial Client

• HMRC Sharpens Tax Avoidance Focus

  • Posted27 August 2013

  The announcement in the Budget that the Government will pass legislation introducing a General Anti-Abuse Rule (GAAR) was a formality given the extensive discussion and consultation that preceded it. ...

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• Buyer Unprotected Against HP Debt When No Money Transfer

  • Posted22 August 2013

  When a Volvo truck that was bought on HP was sold to a third party (a company) before the necessary HP payments had been made, the HP company sought to...

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• Lack of Precision Opens Path for Change of Use of Garden Centre

  • Posted21 August 2013

  When a business owner applied for planning permission for a garden centre, the local authority put a condition on the planning permission that details of the goods to be sold...

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• Apprentice Winner Loses Constructive Dismissal Claim

  • Posted19 August 2013

  Stella English, a former winner of the TV programme ‘The Apprentice’, has lost her Employment Tribunal (ET) claim for unfair constructive dismissal, contrary to Section 95 of the Employment Rights...

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• ‘Sleeping’ and Inactive Limited Partners Must Pay NICs

  • Posted16 August 2013

  HM Revenue and Customs (HMRC) have announced a change in treatment regarding the law covering National Insurance Contributions (NICs) as it applies to ‘sleeping’ and inactive limited partners. HMRC...

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• Liquidation Stymies Tax Indemnity

  • Posted16 August 2013

  When a deal is done by which one side gives the other a covenant or guarantee which applies for a period after completion, the value of that covenant or guarantee...

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