Tug Boat Dweller Must Pay Council Tax
In a ruling of importance to all boat dwellers, a family man who lived on a tugboat in the River Taw estuary, in Barnstaple, has failed in an epic legal struggle to avoid paying council
Football League Must Account for VAT on Gold Medals
The Scottish Football League (SFL) must account for VAT on gold medals worth £27,000 that it awards league-winning clubs at the end of each season. The Upper Tribunal ruled that it was ‘largely irrelevant’ whether
Landlords Beware as HMRC Change Rules
If you are a landlord offering longer-term lettings or furnished holiday lettings, you should be aware of the revised guidance contained in HM Revenue and Customs’ leaflets BIM46900 and (furnished holiday letting only) PIM3200. The
Airline Must Pay Full Rent on Defective Passenger Jet
An airline must pay full rent on a leased Boeing 737 passenger jet notwithstanding that it was in an un-airworthy condition. The Court of Appeal ruled that, as a matter of business efficacy, the airline
Property Search Companies Triumph in Environmental Information Test Case
Property search companies have triumphed in their fight to be given free access to environmental information by local authorities. The First-Tier Tribunal ruled that allowing councils to levy even modest administrative charges to cover the
Granny Annexe Planning Permission Refused
A man who turned a dilapidated dairy building into a self-contained ‘granny annexe’ has failed in a challenge to a refusal of retrospective planning permission for the development. The High Court ruled that a government
Construction Company Faces £42 Million Income Tax Bill
A construction company which, during an eight-year period, breached its obligations under the Income Tax (Construction Industry Scheme) Regulations 2005 to deduct tax at source from sums paid to sub-contractors has failed in an appeal
Tax Tribunal Shows Mercy to Negligent Publican
The First-Tier Tribunal has come to the aid of a negligent, but fundamentally honest, publican who failed to deduct PAYE from sums paid to part-time bar staff in the belief that their earnings fell well
Path Opened for Landmark Stem Cells Test Case
The way has been opened for a landmark test case before the European Court of Justice which will determine the future course of human stem cell research. The court will consider whether artificially stimulated ova
Unfair Dismissal – Final Written Warnings
In Simmonds v Milford Club, the Employment Appeal Tribunal (EAT) ruled that where there is a real concern that an earlier final written warning that was material in the decision to dismiss an employee may