Library Archives - Page 313 of 503

No VAT Liability if No Taxable Supplies: True or False?

Posted11 November 2016

Many businesses engaged in the provision of ‘exempt’ supplies for VAT purposes (such as healthcare or financial services) or those with a turnover below the VAT registration threshold (currently £83,000...

Insolvency No Bar to Liability for Support Payments

Posted9 November 2016

A recent decision of the High Court will come as a comfort to those whose ex-spouses have fallen into arrears with their child maintenance payments. It involved a man...

Indirect Sex Discrimination and the Employer’s Legitimate Business Aims

Posted9 November 2016

Under Section 19 of the Equality Act 2010, a female employee will succeed in a claim of indirect sex discrimination if she can show that her employer has applied a...

Park Bench Agreement Leads to Legal Battle

Posted7 November 2016

The Court of Appeal has taken the unusual step of concluding that a verbal agreement reached by a couple on a park bench should determine the outcome of a dispute...

Winding Up Petitions and Validation Orders – High Court Guidance

Posted7 November 2016

From the moment a winding up petition is presented against a company, any payments that it makes become legally void if a winding up order is granted. However, what happens...

When is a Loss Not a Loss?

Posted4 November 2016

Capital Gains Tax (CGT) is a complex tax, but the guiding principle is straightforward. It taxes gains on the disposal of non-trading assets. For a person, profits on trading transactions...