One of the most important duties required of a company director is to keep, maintain, preserve and, if necessary, deliver up adequate accounting records. The High Court resoundingly made that point in imposing a seven-year directorship disqualification on...
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The tax regime is subject to constant change and it is generally up to taxpayers to keep their knowledge up to date in a fluid landscape. However, as a case concerning tax charged on high-income recipients of Child Benefit showed , HM Revenue and Customs...
Commercial landlords and tenants may contract out of the security of tenure provisions of the Landlord and Tenant Act 1954 , but only if certain conditions are met. One of those conditions came under close analysis by the Court of Appeal in a ruling that...
Restrictions on the use to which properties can be put often lurk in old title deeds. As one case showed , however, some of them only endure as long as a human lifetime whilst others have no such shelf life and continue to have effect indefinitely. The...
When recruiting staff, you may have a particular type of candidate in mind, but that is precisely the mindset that can give rise to discrimination. A company that advertised on social media for 'mothers' to work as babysitters fell into exactly that trap and...
The value of many assets has been devastated by COVID-19 – but is that a good enough reason for setting aside divorce settlements agreed before the pandemic struck? A family judge considered that issue in a guideline case . The case concerned a...
When assessing whether tax mitigation schemes are effective, judges must interpret legislation in the real world and with regard to the likely intentions of Parliament. The Supreme Court made those points in a test case concerning schemes designed to avoid...
Will drafting is an exact science, requiring years of professional training, and a single mischosen or out-of-place word can have very serious consequences. Exactly that happened in a High Court case concerning the mistaken use of the word 'both' –...
There will always be some who view anti-competitive business practices as an easy route to profits, but those who engage in them can expect deterrent punishments. In one case, a supplier of musical instruments was fined over £5 million for fostering a...
Whether or not to be vaccinated against COVID-19 is a matter of personal choice. A family judge robustly made that point in declining to authorise vaccination of a care home resident suffering from acute dementia who had fiercely objected to the procedure....
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