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When entering into business relationships, it is always sensible to record any agreements in writing to minimise the risk of later disputes. The point was demonstrated in a recent case in which the High Court upheld a man's claim that he was entitled under...
A couple who let out a house in multiple occupation (HMO) have defeated an application for a rent repayment order under Section 41 of the Housing and Planning Act 2016 on the basis that they had a reasonable excuse for failing to license the property as an...
An NHS trust has been issued with a reprimand by the Information Commissioner's Office (ICO) for failing to respond to subject access requests (SARs) in a timely manner. Article 12(3) of the UK General Data Protection Regulation (GDPR) requires data...
HM Revenue and Customs (HMRC) have announced that more than 11.5 million taxpayers filed self-assessment tax returns for the 2023/24 tax year by the deadline of 31 January 2025. HMRC had received 11,509,810 returns by the deadline, down slightly from...
The Employment Appeal Tribunal (EAT) has upheld an appeal against a decision of the Employment Tribunal (ET) that a bus driver was unfairly dismissed, finding that the ET had erred in substituting its own view for that of the employer ( Metroline Travel Ltd...
It is a general rule that payments in the nature of penalties may not be deducted for the purpose of calculating taxable profits. The Court of Appeal recently considered whether the rule prevented payments made to consumers and consumer organisations in...
The Upper Tribunal (UT) has upheld a decision to appoint a manager of a block of student flats under Section 24 of the Landlord and Tenant Act 1987 . The landlord of the block had let the flats to investment purchasers on long leases. A number of the...
In an unusual case, the High Court has ruled that a will a man had written on two pieces of cardboard should be admitted to probate. The will, which the man had made the day before his tragic death by suicide, left his house and most of its contents to a...
The High Court has granted a man's application for a declaration that it was lawful for him to use an embryo created using his sperm and his late wife's eggs in treatment with a surrogate, despite his wife not having given written consent. The embryo had...
The government has confirmed that, subject to Parliamentary approval of the regulations implementing the change, parents with babies in neonatal care will be entitled to Neonatal Care Leave from 6 April 2025. Neonatal Care Leave will apply to parents of...
The courts can assist homeowners whose properties are at risk of damage because of activities on nearby land. Recently, the High Court upheld an injunction requiring the operators of a hotel to reduce a build-up of earth on their side of a wall between it...
In a decision it described as 'finely balanced', the Court of Protection recently ruled on whether it was in a woman's best interests to remain in her current placement in England or move to a new placement in Scotland, where she had previously lived and...
The Intellectual Property Enterprise Court has refused applications to strike out two claims of breach of contract, or alternatively for summary judgment on the claims, concluding in each case that the claim must go to trial . The claims involved two...
The First-tier Tribunal (FTT) has found that a man who delayed payment of tax because he was waiting to receive the proceeds of a share sale did not have a reasonable excuse for late payment. The man's tax liability for the relevant tax year was...
Businesses that rely on data supplied by third parties for marketing purposes should undertake timely due diligence to ensure that the necessary consent for such use has been obtained. The consequences of failing to do so were demonstrated recently when the...
The Family Division of the High Court recently refused an application for a 13-year-old girl's summary return to the USA , in a decision in which the girl's own objections to returning were a key consideration. The girl's American mother and British father...
The Employment Appeal Tribunal (EAT) recently ruled that an Employment Tribunal (ET) claim brought nearly three months after the issuing of an early conciliation certificate was out of time, notwithstanding the fact that a second early conciliation...
Under Section 58A(6) of the Courts and Legal Services Act 1990 , a success fee payable as part of a contingent fee arrangement cannot be included in costs payable by the other party in litigation. The Supreme Court recently ruled on whether Section 58A(6)...
The First-tier Tribunal (FTT) has found that work undertaken by a company to convert a warehouse into a car showroom qualified for Business Premises Renovation Allowance (BPRA), a 100 per cent tax allowance available between 2007 and 2017 on qualifying...
There is no general rule in First-tier Tribunal (FTT) proceedings that the unsuccessful party pays the successful party's costs. However, Rule 13(1)(b) of the Tribunal Procedure (First-tier Tribunal) (Property Chamber) Rules 2013 allows the FTT to make an...