Library Archives - Page 387 of 507

Negligent Valuation Produced Instant Loss, Rules Court

Posted8 January 2015

When a firm of valuers placed a valuation of €135 million on a property in Germany in 2005, in connection with a complex refinancing package, and it subsequently turned out...

Surrogacy Parents Achieve Change in the Law

Posted6 January 2015

In a decision which was acknowledged to be of considerable public importance, a British couple have been declared the legal parents of their surrogate baby after the country’s top family...

Occupation as Private Residence a Matter of Fact, Rules Tribunal

Posted6 January 2015

Private Residence Relief (PRR) is one of the most valuable reliefs against Capital Gains Tax (CGT). It exempts from charge gains made on the principal private residence of a UK...

HMRC Forced to Match Repayment With Earnings

Posted2 January 2015

When an employee who left his employer prematurely was forced to repay part of a bonus he had been awarded, the refusal of HM Revenue and Customs (HMRC) to regard...

Unlawful Intent Does Not Prevent Recovery of Debt

Posted2 January 2015

Although, as a general rule, an illegal contract is unenforceable, a City broker who offered to supply insider information to a friend for £620,000 but then reneged on the promise...

Employee Foolishness No Defence in Health and Safety Cases

Posted31 December 2014

In a case which vividly illustrates the exacting health and safety standards placed on industrial employers, a flooring company was convicted and fined over an accident which an injured employee...