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Landlords would be well advised to ensure all records regarding their properties are kept up to date. Recently, however, the Upper Tribunal (UT) agreed with a residential landlord that she had a reasonable excuse for failing to comply with an Improvement...

Supplies between companies in the same VAT group are disregarded for VAT purposes by virtue of Section 43(1)(a) of the Value Added Tax Act 1994 . A case that recently reached the Court of Appeal concerned whether this disregard applies if the supplying...

The National Minimum Wage (Amendment) Regulations 2024 came into force on 1 April and provided for the following changes to the National Living Wage (NLW) and the National Minimum Wage (NMW) rates: The NLW, which now applies to those aged 21 and over...

When partners resign or retire from a partnership, the partnership agreement will normally govern their rights and responsibilities following their resignation. However, where the terms of their departure are not agreed, are they entitled to the value of...

New guidance aimed at helping employers to understand their legal obligations relating to employees who are going through the menopause has been published by the Equality and Human Rights Commission (EHRC). The resource also provides details on the support...

Umbrella companies across the UK will be taking note of an Upper Tribunal (UT) ruling which focused on tax-deductible expenses. An umbrella company that serviced clients in the construction industry appealed a First-tier Tribunal (FTT) decision, the FTT...

The Law Commission has proposed draft legislation regarding a third category of personal property into which crypto-tokens and other assets could fall. This is the latest stage in the Commission's work on law reform that is designed to ensure the law can...

A new report commissioned by the Department for Work and Pensions (DWP) has issued a list of recommendations aimed at removing employment barriers for autistic people. The Buckland Review of Autism Employment was commissioned after figures from the DWP...

Trade mark disputes often revolve around the perceived level of confusion that products might trigger amongst consumers. This was a key element in a case involving a long-established cider producer and a well-known retailer . Launching proceedings at the...

A High Court challenge brought by Marks & Spencer (M&S) has resulted in victory for the retailer. M&S contested a decision by the Secretary of State for Levelling Up, Housing and Communities to turn down planning permission for the...