A taxpayer who had completed her tax return but had not taken the final step of submitting it has successfully appealed against late filing penalties totalling £1,600 after the First-tier Tribunal (FTT) ruled that she had a reasonable excuse for...
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A management company has successfully appealed against a service charge determination that resulted in a leaseholder's service charge demand being substantially reduced, on the basis that the First-tier Tribunal (FTT) had not properly explained its...
When a transfer of a business takes place to which the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) applies, does any vicarious liability of the original employer to a third party for wrongdoing by an employee transfer to the...
The Family Division of the High Court has refused a mother's application for an order that her three children should be returned from England to Lithuania . The mother and father were both Lithuanian nationals who had met and begun a relationship in the...
The Law Commission has published a report, Modernising Wills Law, containing its recommendations to reform the law governing wills. The recommendations are aimed at supporting testamentary freedom, protecting testators, and increasing clarity and certainty...
A restaurant company has partly succeeded in its appeal against VAT and Corporation Tax (CT) assessments and penalties raised by HM Revenue and Customs (HMRC), in a case which illustrates the importance of thorough record keeping. The company operated a...
The Upper Tribunal (UT) has ruled that a restrictive covenant which required the owners of land to obtain approval from the vendor before a house could be built on it was personal to the original vendor and did not benefit his successors in title. The land...
The High Court has discharged a worldwide freezing order and an access and imaging order applied for without notice against a holding company and one of its directors, finding that the application had been made without full and frank disclosure. The...
The Employment Appeal Tribunal (EAT) has allowed an employer's appeal against a decision that there was an implied term in a lorry driver's contract that entitled him to be paid for additional hours worked beyond his intended normal working hours ( Brake...
The High Court has ruled on a case in which a deceased man's son and daughter were unable to agree on the funeral arrangements that should be made for him. The man had been born in India but had lived in England for over 70 years. He passed away in...
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