The Upper Tribunal (UT) has upheld a landlord's appeal against a civil penalty imposed on him for managing an unlicensed house in multiple occupation (HMO). The property had five bedrooms which were let to individuals who did not form a single household....
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The Court of Appeal has reinstated an earlier ruling of the First-tier Tribunal (FTT) that a taxpayer was not resident in the UK for Income Tax purposes during the 2015/16 tax year due to exceptional circumstances that prevented her from leaving the country....
The Upper Tribunal (UT) has ruled that a taxpayer could not claim relief from Capital Gains Tax (CGT) on a loan to a company that had been discharged in exchange for new shares, because the loan was no longer 'outstanding' when the claim for relief was made....
It is always advisable to check the service charges you are asked to pay rather than simply assuming they are correct. This point was illustrated by a recent case in which four leaseholders obtained refunds of service charges relating to electricity costs...
The National Minimum Wage (Amendment) Regulations 2025 came into force on 1 April and provided for the following changes to the National Living Wage (NLW) and the National Minimum Wage (NMW) rates: The NLW, which applies to those aged 21 and over,...
Following an investigation by the Information Commissioner's Office (ICO), a motor insurance worker who unlawfully accessed personal data on his employer's systems has received a suspended prison sentence. The worker led a team dealing with accident...
It is understandably common for family members and friends to take a more optimistic view of a patient's prospects of recovery than the medical professionals involved. A tragic case in which the High Court considered whether it would be lawful to...
The Employment Appeal Tribunal (EAT) has rejected a man's appeal against a decision that he had not been unfairly dismissed for failing to disclose a previous dismissal and a subsequent three-month employment gap on his job application ( Easton v Secretary...
Many people put off making a will or have reservations about doing so, but having a professionally drafted will drawn up by a solicitor is the best way to avoid disputes arising after you are gone. This point was amply illustrated by an unusual High Court...
The Competition Appeals Tribunal (CAT) has granted applications for six search warrants under Section 28(1)(b) of the Competition Act 1998 , in a case which illustrates how such applications are dealt with. The Competition and Markets Authority (CMA) had...
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