Scotland: Land and Buildings Transaction Tax
The Land and Buildings Transaction Tax is the first new tax to be raised by the Scottish Parliament in over 300 years.
22 October 2014
Collective redundancy consultation update
The transcript of the decision of the EAT in the case of USDAW and others v WW Realisation 1 Ltd (in liquidation) and USDAW v Ethel Austin Ltd (in administration) is now available.
17 July 2013
Striking out a misrepresentation claim in court
Can an entire agreement clause stop a claimant’s shot at bringing a misrepresentation claim? Yes, says the High Court.
17 July 2018
Sarah Baylis v HMRC – taxing employees for benefits in kind
The First Tier Tribunal (FTT) has found that employers do not have discretion over which of their employees are taxed for benefits in kind.
22 November 2016
Storms Ciara and Dennis – maximising recovery from your insurance
Top tips to help you maximise your recovery from the winter floods.
27 February 2020
Collective consultation in redundancy situations
The duty to carry out collective consultation will revert to the original position: where 20 or more redundancies are proposed at one 'establishment', rather than across the whole employer.
30 April 2015
Collective agreements in a TUPE transfer: static or dynamic?
The Court of Justice of the European Union (ECJ) has issued its decision in an important case concerning the effect of industry or sector-wide negotiated terms after the transfer of an undertaking.
23 July 2013
STICS, Strips and Discounting – first round to HMRC
In Savva and others v HMRC, the Tribunal held that the return was taxable, and in so doing considered the meaning of 'discount' and 'security' for relevant tax purposes.
03 October 2013
Sales of counterfeit products thrive on social media
Independent research from the Intellectual Property Office (IPO) has identified how social media platforms exacerbate the sale of counterfeit goods online.
02 October 2017
SSAFO Regulations: is your farm compliant?
Farming businesses should check the integrity of farm infrastructure and ensure compliance with the Silage, Slurry and Agricultural Fuel Oil Regulations.
03 February 2017
State aid case alert
The Court of Appeal in R (Sky Blue Sports Leisure Ltd & Ors) v Coventry City Council upheld the judgment that a £14.4m loan by Coventry Council to a subsidiary it jointly owned was not state aid.
19 May 2016
Standard Contractual Clauses and EU-US Privacy Shield - Under scrutiny
GDPR compliant mechanisms for international transfers face scrutiny with both the EU-US Privacy Shield and Standard Contractual Clauses being examined by the CJEU
03 July 2019