Library Archives - Page 442 of 502

Tax Case Cheer for Owners of Second Homes

Posted8 July 2013

Many countries charge the equivalent of Capital Gains Tax (CGT) on the profits made when a person’s private residence is sold. The UK does not. In addition, the availability of...

Eviction Disproportionate When Current Behaviour Acceptable

Posted8 July 2013

When a council tenant is a significant nuisance to their neighbours, it is common for the council to seek possession of the tenant’s property. Where the tenant’s behaviour is sufficiently...

Ship is Goods, Rules Court

Posted4 July 2013

We tend to think that consumer protection legislation applies only to normal retail transactions, but a recent case illustrates that it can also bite when sales of very large items...

Trust Cannot Be Used to Hide Assets, Rules Court

Posted2 July 2013

A divorcee who considered that her husband had set up a trust in order to defeat her claims for a financial settlement on divorce has obtained the agreement of the...

What Has Fair Got to Do With It?

Posted2 July 2013

There is a common belief that fairness is a concept that pervades the law, including tax law. However, a recent tax case shows that HM Revenue and Customs (HMRC) do...

Nursery Officer’s Disability Discrimination Claim to be Reheard

Posted28 June 2013

In directing reconsideration of a local authority employee’s disability discrimination claim, the Employment Appeal Tribunal (EAT) has emphasised that the making of an assessment as to what reasonable adjustments might...