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The Government has published its response to the consultation on proposed changes to the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE). The service provision amendments introduced in...
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Capital Gains Tax ‘rollover relief’ allows a capital gain made on the realisation of a business asset to be postponed if the proceeds of sale of the asset on which...
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The term ‘village green’ may conjure up to most people an image of a picturesque piece of open grass. However, the Court of Appeal has ruled in an important test...
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The Employment Appeal Tribunal (EAT) has ruled (Simmonds v Milford Club) that if the facts of a case give an Employment Tribunal (ET) reason to believe that a material previous...
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A substantial contract for the worldwide distribution of luxury perfumes was terminated by cumulative instances of unreasonable and high-handed conduct by the distributor, including excessive and unnecessary ordering of stock...
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The First-tier Tribunal has quashed the penalty assessments made on two taxpayers who had failed to file their tax returns in time, because HM Revenue and Customs (HMRC) failed clearly...
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