Showing 1561-1572 of 2165 results

D&J Grant v HMRC: input tax recovery on partial payment denied

In D&J Grant v HMRC input tax recovery was denied on partial payment for goods that were never delivered. A clear case of "buyer beware".
17 August 2016

Capital Focus Limited v HMRC: houses in multiple occupancy can be zero-rated dwellings

The FTT has found that houses in multiple occupancy can be zero-rated dwellings under the VAT legislation. The purpose of the legislation is to zero-rate the creation of new homes where none existed.
17 August 2016

Pokemon Go: legal implications for landowners and occupiers

So what is all the fuss about the current craze of Pokémon hunting, and why should landowners and occupiers, in particular, care about the new game? 
17 August 2016

New European Commission proposals on endocrine disruptors

The new regulatory definition of endocrine disruptors and other proposed amendments provokes strong reaction.
15 August 2016

Agricultural Holdings Act: tenancy succession planning

The continued vitality of Agricultural Holdings Act 1986 tenancies mean succession planning is particularly important for businesses involved in agriculture.
12 August 2016

Privacy Shield: EU launches Safe Harbour replacement

The European Commission has adopted the EU-US Privacy Shield, a data protection pact negotiated to replace Safe Harbour and safeguard EU citizens' rights in relation to transatlantic data transfers.
11 August 2016

High Court approves framework to appoint conflict liquidators

Angel Group Ltd and others concerned a group of companies in Administration where the director asserted that the companies’ bank had “conspired to artificially distress the business”
09 August 2016

When does limitation start for an on demand loan?

The High Court has considered (obiter) when the limitation period starts in relation to an "on demand" loan with no express deadline for repayment.
09 August 2016

When are funds drawn down under a SIPP subject to an IPO?

The High Court has determined the circumstances in which sums drawn down under a self-investment personal pension scheme could be subject to an income payments order. 
09 August 2016

SVHCs in articles – significant guidance under development in Summer 2016

The ruling of the Court of Justice of the European Union of 10 September 2015 on Substances of Very High Concern (SVHCs) in articles is still reverberating across the sector.
08 August 2016

ECHA publishes second five-year report on the operation of REACH and CLP 2016

The report includes commentary on the quality of registration dossiers, safety data sheets and nanomaterials. 
08 August 2016

BAT conclusions on waste water and waste gas from chemicals sector published

The BAT conclusions constitute a statement of Best Available Techniques on end-of-pipe waste water treatment, control of particulate matter emissions and whole effluent assessments.
08 August 2016

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