Cracks discovered in giant waste recycling machines were probably caused in transit as they were transported along rough eastern European roads, the Court of Appeal has ruled in resolving a dispute between insurers over where
The operator of the ‘Nectar’ loyalty card scheme has achieved a major victory over Her Majesty’s Revenue and Customs after the Supreme Court accepted that it is entitled, for the purposes of VAT, to reclaim
A widow whose sailor husband disappeared from the deck of a merchant ship in mid-Atlantic will not receive £150,000 in death benefits under his contract of employment after the Court of Appeal ruled that he
More than £20 million lost by a businessman in respect of film distribution activity could not be set off against his income for tax purposes because the various loss-making transactions were neither in the nature
Members of a prominent family who borrowed more than £50 million on the security of a high-end portfolio of London properties have failed to convince the High Court that they were unfairly treated by their
An NHS Trust which tried to debit more than £80,000 from the remuneration of its private catering contractors in respect of a one-day-old chocolate mousse has nevertheless triumphed in a breach of contract claim. In
Published Wednesday 20th March 2013, 01:54 PM Although glossed over in the budget speech, HMRC have announced that it will consult on measures to: remove the presumption of self-employment for limited liability partnership (LLP) partners,
A summary of the more important planning points for clients arising from today’s budget. Private Client SEIS scheme will be extended. Tax-free childcare vouchers to be introduced plus increased support for low-paid families. Single-tier pension
The manufacturer of an innovative gel which improves the heat retaining qualities of brick walls has won a tribunal ruling that it is an ‘energy saving product’ and thus benefits from Value Added Tax (VAT)
An association representing the interests of various leisure industry members has failed to persuade the Upper Tribunal that it is entitled to a substantial Value Added Tax (VAT) rebate on its membership subscriptions over a
