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Mixed-use Premises is a Dwelling, Court of Appeal Rules

The Court of Appeal has ruled that a mixed-use premises was a 'dwelling' , as defined in Section 38 of the Landlord and Tenant Act 1985 , and the tenants therefore benefited from the controls over the levying of service charges in the Act. The tenants...

VAT on Share Sale Fees Not Deductible, Supreme Court Rules

The Supreme Court has ruled that a hotel company could not deduct input VAT on professional fees relating to the sale of a subsidiary company. The company received management fees from a wholly owned subsidiary which operated a luxury hotel in Birmingham....

EAT Allows Unfair Dismissal and Disability Discrimination Appeal

The Employment Appeal Tribunal (EAT) has allowed a woman's appeal against a decision of the Employment Tribunal (ET) that she was not entitled to compensation for unfair dismissal because, had the employer followed a fair procedure, she would have been...

ICO Reprimands Post Office Over Data Breach

The Information Commissioner's Office (ICO) has issued a reprimand to the Post Office following a data breach in which it published the personal data of postmasters involved in group litigation relating to the Horizon IT scandal. In April 2024, it was...

Man Who Illegally Acted as Company Director Sentenced

A man who illegally acted as a company director while bankrupt has been handed a suspended sentence. He had been declared bankrupt in October 2021. However, investigations by the Insolvency Service revealed that he had operated as a director of four...

'Volunteer' Coastguard Was a Worker, Court of Appeal Rules

The Court of Appeal has upheld a ruling of the Employment Appeal Tribunal (EAT) that a man who volunteered as a coastguard with the Maritime and Coastguard Agency (MCA) was a 'worker' for the purposes of Section 230(3) of the Employment Rights Act 1996 ...

Annual Increases in Vehicle Benefit Charges for 2026/27

As announced in the Autumn Budget 2025, the van benefit charge and the car and van fuel benefit charges will increase from 6 April 2026, in line with the Consumer Price Index. The van benefit charge applies where an employer provides an employee with a...

Court of Appeal Quashes Costs Award Against Local Authority

The Court of Appeal has allowed a local planning authority's appeal against an award of costs made against it by the Secretary of State for Housing, Communities and Local Government after it withdrew its support for a planning application. A developer had...

EAT Clarifies Collective Redundancy Consultation Duty

Under Section 188 of the Trade Union and Labour Relations (Consolidation) Act 1992 , employers that are proposing to dismiss as redundant 20 or more employees at one establishment within a period of 90 days or less must consult appropriate representatives...

Court of Appeal Upholds Award of Damages to Misled Investors

When seeking investment, businesses should ensure that any information a prospective investor might rely on when deciding to invest is accurate. Recently, the Court of Appeal dismissed a company director's appeal against an award of damages to two...
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