Library Archives - Page 274 of 504

Council’s Drafting Error Opens Way for Change of Use

Posted14 December 2017

Planning permissions mean what they say and judges are very reluctant to imply terms into them, even in order to correct flawed drafting. That point was made by the High...

Court Corrects Parenthood Bungle

Posted12 December 2017

When a same-sex couple undertook fertility treatment which led to the birth of a baby girl, the intention was that both would be listed as her legal parents. However, due...

Legal Costs of Defending Director Not Tax Deductible

Posted11 December 2017

To what extent are the costs of professional advice given to a director tax deductible by the company that he or she serves? A tribunal tackled that thorny issue in...

Two Wrongs Don’t Make a Right

Posted8 December 2017

When a contract is breached and one party suffers a loss as a result, they are normally entitled to be compensated for their loss by the party that has breached...

HMRC Fail in IHT Challenge on Livery

Posted7 December 2017

HM Revenue and Customs (HMRC) have challenged a number of property-based trading businesses, seeking to deprive them of the Inheritance Tax (IHT) and Capital Gains Tax advantages that are normally...

Employment Status – Uber Must Take its Case to the Court of Appeal

Posted6 December 2017

After the Employment Appeal Tribunal upheld the decision of the Employment Tribunal that Uber drivers are workers, rather than being self-employed, and thus have the right to be paid the...