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Company Permitted to Appeal Against Denial of Loan Deductions

Rule 22 of the Tribunal Procedure (Upper Tribunal) Rules 2008 provides that, where the Upper Tribunal (UT) refuses permission to appeal against a decision of the First-tier Tribunal (FTT) or gives only limited permission, it must give reasons for its...

New Rates of Statutory Sick Pay and Parental Leave Pay

The government has announced the new rates of Statutory Sick Pay (SSP) and parental leave pay that will apply from 6 April 2026. The rate of SSP will increase from £118.75 per week to £123.25 per week. The rates of Statutory Maternity Pay,...

Cyber Security and Resilience Bill Introduced to Parliament

The Cyber Security and Resilience (Network and Information Systems) Bill, which was announced by the government in the King's Speech following the last general election, was introduced to Parliament on 12 November 2025. The Bill will reform and add to the ...

FTT Wrong to Rely on Calculations of Risk Posed by Lack of Space

The Upper Tribunal (UT) recently set aside a decision of the First-tier Tribunal (FTT) upholding prohibition orders in respect of 15 flats, finding that the FTT had erred in accepting the local authority's calculation of the risk posed by the lack of space...

Employees Can Bring Claims Based on Detriment of Dismissal

Can an employee who brings a claim for unfair dismissal on the basis of having made protected disclosures also bring a detriment claim where the alleged detriment is the dismissal itself? The Court of Appeal has reluctantly answered that question in the...

Goodwill Amortisation on Incorporation Not Deductible

A company that was incorporated by members of an insurance broking partnership and acquired the partnership's business has failed to persuade the First-tier Tribunal (FTT) that amortisation of the goodwill it acquired was deductible for Corporation Tax...

Hotel Venture in France Was a Partnership, High Court Rules

A recent High Court decision concerning whether a man and woman who planned to open a hotel in France were in partnership illustrates the wisdom of formally documenting agreements to set up in business and of taking appropriate legal advice. In June 2018,...

Employment Rights Bill Becomes Law

The Employment Rights Bill has now received Royal Assent, becoming the Employment Rights Act 2025 . The changes will be introduced in phases over a two-year period, ensuring that employees and employers have time to plan and prepare. The majority of the...

Membership Organisation Obtains Transfer of Domain Name

If a UK domain name owned by someone else is similar to a business's own name or trading style, the business can seek to have the domain name transferred to it by making a complaint to Nominet UK through its Dispute Resolution Service (DRS). To succeed in a...

Planning Permission for Energy Recovery Facility Upheld

The Court of Appeal has dismissed an appeal against the High Court's rejection of a challenge to a grant of planning permission for an energy recovery facility, finding that the Secretary of State for Housing, Communities and Local Government had complied...
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