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When companies experience cashflow difficulties, stressed directors all too often prioritise trade and other creditors over HM Revenue and Customs (HMRC). As a tax tribunal ruling showed, however, such a...
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Losses incurred on the disposal of an asset can be set against future profits on other investments for Capital Gains Tax (CGT) purposes. As a First-tier Tribunal (FTT) ruling showed,...
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Losses incurred on the disposal of an asset can be set against future profits on other investments for Capital Gains Tax (CGT) purposes. As a First-tier Tribunal (FTT) ruling showed,...
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Britain’s high streets have changed immeasurably in recent decades and many once proud buildings are no longer attractive to retailers. An Upper Tribunal (UT) ruling in the context of a...
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In modern offices where CCTV is ubiquitous and partition walls are flimsy there is an obvious risk of commercially sensitive conversations being overheard. In a guideline decision, the High Court...
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In a unique decision arising from a woman’s tragic death when pregnant with twins, the High Court gave posthumous effect to her longstanding wish to have a child by granting...
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