HM Revenue and Customs (HMRC) have now updated their instructions on how companies which move premises should inform them of a change of company address. The essential point is that HMRC will not accept a notification of change of address until such time as...

Yet again the end of the tax year is nigh. With tax increases scheduled to take effect on 6 April and the chance that the budget will further restrict tax advantages, there has probably never been a time when considering your tax strategy was so important. ...

The Government has announced that it intends to levy fines of up to £500,000 (yes, £1/2 million) for serious breaches of the Data Protection Act 1998 (DPA). Worrying as that may be for businesses, a recently-launched consultation could have a...

A homeless person’s locked bedroom in a hostel is subject to the same rights against trespassers as anyone else’s property. That was the conclusion of the Divisional Court in a recent case when a complaint against the police was made following...

A schoolgirl who suffered severe brain damage at birth has been awarded a compensation package worth £6.5 million. Rhiannon Hayman, 15, was starved of oxygen during her birth at the Princess of Wales Hospital in Bridgend and now has severe cerebral...

The Court of Appeal has ruled ( Wilson v Health and Safety Executive ) on the correct approach to objective justification in equal pay claims that arise from service-related pay schemes which have a disparate impact on women compared with men. Mrs Wilson...

Until the recent publicity afforded by television shows on the subject, many people might not have realised that ‘heir tracing’ companies exist, let alone that they research ‘promising’ estates by looking at public records and then...

A police civilian worker who was shot during a firearms safety demonstration has won a six-figure sum in compensation. Keith Tilbury, 56, a 999 control room operator at the Thames Valley Police Headquarters in Oxfordshire, was attending a demonstration by a...

Following an evaluation of the impact of the Licensing Act 2003 , the Department for Culture, Media and Sport announced earlier this year that it would be introducing a card alert scheme designed to give licensing authorities which choose to adopt it a new...

It is a cardinal rule in court proceedings in the UK that both parties to a disagreement must have a fair chance to state their side of the argument. This is particularly important in family cases, which are often complex and invariably emotionally charged. ...

In a recent case, the courts had to consider the legality of a commercial arrangement undertaken by a bank with a company, the effect of which was to allow the company to ‘stand in its shoes’ with regard to a commercial lease. At issue was...

The Government has announced that victims of thalidomide, a drug that was prescribed to pregnant women in the 1950s and ‘60s, will share a £20 million compensation package to assist with their health needs as they get older. Thalidomide was...

The Employment Appeal Tribunal (EAT) has handed down a far-reaching judgment in the long-running case of Coleman v Attridge Law , which concerns the interpretation of the EU Equal Treatment Framework Directive and its impact on disability legislation in the...

A man who suffered severe brain damage when he slipped and fell on an uneven public road in North London has received an interim payment of £75,000. Kyle Bullock, 33, was walking with friends down a steep and poorly maintained road when the accident...

Employers are reminded that the Government’s new ‘fit note’ regime is due to replace the current system, whereby doctors issue hand-written sick notes, from 6 April 2010. Under the new system, a doctor will provide a patient who is off...

If you enter into a business contract in good faith and it subsequently transpires that the contract was incorrectly authorised or otherwise invalid from the perspective of the other party’s internal regulations, where do you stand? Two recent cases...

Getting your tax right can sometimes be complex and it is often the case that when HM Revenue and Customs (HMRC) investigate a taxpayer, they find that there are irregularities. When these result in an underpayment of tax, HMRC will normally levy interest...

Under the Children Act 1989 , a court may only make a care order or a supervision order if it is satisfied that the child concerned is suffering, or is likely to suffer, significant harm. In a recent case, the Court of Appeal overturned the decision of a...

A gardener who developed a deadly asbestos-related disease has won £205,000 in compensation from his former employers. Mr Gaffney, 57, worked for the University of Liverpool during the 1980s looking after the grounds. He used to take his lunch breaks...

With many companies suffering from the effects of the recession, business owners looking for an exit are thick on the ground. One problem those in this situation face is that if their business is in a fairly weak financial position, it is difficult to take a...

Retaining records after a person has died is essential in order to be able to demonstrate the amount of Inheritance Tax (IHT) ‘nil rate band’ that is available on the death of a surviving spouse or civil partner. It might easily be thought that...

Recent allegations of bullying within 10 Downing Street have raised the profile of a subject which receives relatively little coverage outside the employment tribunals, in spite of widespread prevalence in the workplace. Workplace bullying is not only...

The parents of an independent school pupil have lost their appeal against a judge’s decision to dismiss their claim that their son’s expulsion from the school amounted to a breach of contract and warranted injunctive relief and the payment of...

An experienced scaffolder who sustained severe injuries in a 40-foot fall has won a £90,000 compensation settlement. Trevor Cox, 43, had worked as a scaffolder for 20 years and had never had an accident before. He had just started dismantling...

It is common for a contract to be written so that if one party to it becomes insolvent the contract ceases, but when the contract relates to the creation of something of value to both parties and this is jointly owned, the situation can become more...

If a landlord has concealed or misrepresented facts, it can be ordered to pay a departing commercial tenant compensation for any damages or loss sustained by the tenant that arise as a result of having to quit the premises. The legislation bringing this...

Family break-up is always complicated and when there is a property involved, things can get very complex indeed. In principle, when a couple are cohabiting (not married or in a civil partnership) the property belongs as of right to whoever is shown on the...

Owners of properties used for furnished holiday lettings (FHLs) are reminded that the tax regime relating to these is set to change significantly (for the worse) next April. Under the current tax regime, such businesses have advantages for both Income Tax...

A student who was badly injured by a late tackle while playing football has won £25,000 in compensation. Jonny Craig, 29, was studying for a doctorate in educational psychology at the University of Nottingham. He was taking part in a Sunday League...

The Companies Act 2006 is, at 761 pages, the longest Act of Parliament in British history and was only fully implemented in October. However, changes are already afoot! Apparently, the sections of the Act which require disclosure of share capital (the...

The EU Working Time Directive lays down minimum health and safety requirements for the organisation of working time. The purpose of the entitlement to paid annual leave is to enable a worker to rest and to enjoy a period of relaxation and leisure. The...

The Supreme Court has recently ruled to give the grandmother of a child custody over him despite the opposition of the boy’s father, who applied to have custody himself. In the view of the Court, acting in the child’s best interests means that...

A road worker from Tyneside who was knocked down by a driver who was over the limit has won £1.1 million in compensation for his injuries. William Kane, 55, had been sent by his employer to work on a highways contract for the Irish Government. He had...

It is widely thought that once a conviction is ‘spent’, it is erased from ‘the system’ and simply ceases to exist. Regrettably for those who may have a youthful indiscretion or two on their record, this is not so, as is illustrated by...

Traders which supply insurance contracts on products where the policies are underwritten by insurance companies should take note of a little-reported decision of the court. It involved Homeserve, which supplies insurance contracts to householders on behalf...

There has been confusion about some of the changes in company law brought in by the Companies Act 2006 , which was fully implemented on 1 October 2009. One of the more beneficial changes for companies wishing to reorganise their share capital (perhaps...

The trial of an unqualified will writer took place in Bristol recently when a 45-year-old man was charged with the theft of £800,000 from a succession of elderly clients. The man had duped childless elderly people into inserting a clause into their...

The family of an elderly patient who died of an insulin overdose administered by a hospital nurse has been awarded almost £50,000 in compensation. Doris Ludlam, 80, was one of four elderly patients who were given lethal injections of insulin by nurse...

When dividing family assets on separation or divorce, judges sometimes make some surprising decisions. Where these are erroneous or unfair, they can be overturned. In a recent case, a judge ruled that in order to achieve a ‘clean break’ between...

A recent case illustrates how complex building disputes can become when there are changes ‘on the fly’ to the work being carried out and the related paperwork does not keep pace. In the case in point, a contractor’s contract to fit out a...

The widow of a scientist who died after suffering an allergic reaction to eating eggs has been awarded £415,000 in damages. Kuldip Singh Bhamra, 49, was attending a wedding banquet held at a Sikh temple in Forest Gate, London. Mr Bhamra knew of his...

New guidance giving practical advice to businesses and employees on preventing workplace harassment and violence has been published following European level agreement between employer and trade union organisations on the necessity of raising awareness of...

The ‘Doorstep Selling’ regulations ( The Cancellation of Contracts made in a Consumer’s Home or Place of Work etc. Regulations 2008 ) came into effect on 1 October 2008 and bring new rights to consumers who make contracts with traders in...

Insurers often try to give themselves ‘wiggle room’ to contest claims, which is one reason why they put so many questions in proposal forms. Over the years, the courts have established that where such a question is ambiguous, the legal...

A boy who was left with severe brain damage after he was injured in a fall at a children’s nursery has been awarded a sizeable settlement in compensation. The accident happened when James Pitcher was just nine months old. He fell off a changing table...

Many people think that making use of images from the Internet is allowed and that such images are free for anyone to use. However, unless the owner of an image has specifically granted a public right of use, it is copyright and the owner may sue for breach...

Lending for residential property purchases has increased significantly in recent months – the July figure of £16 billion showing a 26 per cent rise over June. August and September have both shown gross mortgage lending of about £12.5...

The Government has accepted in full the recommendations of the Migration Advisory Committee (MAC) for a revised shortage occupation list for Tier 2 of the points-based system of immigration. The new list applies to all certificates of sponsorship assigned on...

A former employee of the Ministry of Defence (MoD) has been awarded £65,000 in damages after he developed asbestosis. Alan Cox, 85, worked in dockyards and on ships where he was repeatedly exposed to asbestos. This first occurred when he worked for...

Most businesses that fail do not fail because they are not profitable. They fail because they have negative cash-flow. Cash is king. The ‘upswing’ phase when the economy is recovering is the most dangerous time of all for most businesses. ...