The Upper Tribunal (UT) has upheld a decision refusing a taxpayer permission to bring a late appeal against closure notices issued by HM Revenue and Customs (HMRC). After HMRC issued closure notices determining an increase in the taxpayer's Income Tax...
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When ruling on the interpretation of a contractual agreement, the courts' primary focus is on the wording of the agreement itself. Recently, a man who had sold a company successfully applied to the High Court for summary judgment by way of declarations as...
The Employment Appeal Tribunal (EAT) has upheld a man's appeal against the rejection of his complaints of discrimination arising from disability and victimisation ( Shah v Home Office ). The man had been employed by the Home Office. He had been off sick...
A husband and wife who abused their positions as attorneys of the husband's elderly parents have been sentenced to six years in prison and ordered to return the money they stole. The couple had made over 100 transfers from the husband's parents' bank...
If a UK domain name held by someone else is similar to your own name or trading style, you can seek to have it transferred to you by making a complaint to Nominet UK through its Dispute Resolution Service (DRS). To succeed in a DRS complaint, it is necessary...
The Upper Tribunal (UT) has modified a restrictive covenant to allow a couple to run a bed and breakfast business from their home. The couple owned a two-storey, four-bedroom house. In 2023 they had started running a B&B, having created two en-suite...
The First-tier Tribunal (FTT) has refused to strike out the entirety of a taxpayer's appeal against a closure notice issued by HM Revenue and Customs (HMRC), finding that the issue of whether the taxpayer could make a claim for Business Asset Disposal...
The Court of Appeal has allowed a mother's appeal against the High Court's refusal to set aside or stay an order for the return of her son to Texas. The boy's father was an Indian national who lived in the USA. He and the boy's mother had met in 2023 and...
The value of obtaining legal representation when seeking to challenge decisions made by HM Revenue and Customs (HMRC) was illustrated by a recent case in which the Upper Tribunal (UT) granted a taxpayer permission to appeal against a decision upholding a...
The Employment Appeal Tribunal (EAT) has dismissed a woman's appeal against a decision of the Employment Tribunal (ET) to reduce the percentage uplift on awards for unfair dismissal and disability discrimination in respect of failure to follow the Advisory,...
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