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HM Revenue and Customs (HMRC) have published statistics showing the estimated 'tax gap' for 2024/25. The tax gap is the difference between the amount of tax that should, in theory, be paid to HMRC and the amount actually paid. The statistics indicate that...
The Court of Appeal has upheld an appeal by a former employee of an IT services company against an order that he reimburse his employer for training costs, ruling that the contractual provisions allowing the employer to claw back those costs amounted to an...
The Intellectual Property Enterprise Court recently ruled that a social media influencer and her company must pay damages totalling £213,000 to several manufacturers of luxury goods whose trade marks they had infringed. The influencer and the...
Under Section 72 of the Commonhold and Leasehold Reform Act 2002 , the right to manage can only be acquired if the premises consist of a self-contained building or part of a building. Section 72(3) specifies that for a part of a building to be...
Purchasers of businesses would be well advised to ensure that their agreement with the seller protects them against any failure to disclose information that may affect the business's value. Recently, the High Court rejected a claim for breach of warranty ...
The government has recently updated the timetable for implementing key changes in the Employment Rights Act 2025 . Electronic and workplace balloting for statutory trade union ballots is scheduled to take effect by the end of August 2026. On 1 October...
Normally, both parties in proceedings before the First-tier Tribunal (FTT) pay their own costs, but the FTT can make an order for costs where one of the parties has acted unreasonably in bringing, defending or conducting the proceedings. A recent decision...
As of 19 June 2026, all of the data protection provisions in the Data (Use and Access) Act 2025 are now in force. The Information Commissioner's Office (ICO) has updated its guidance for organisations on the Act accordingly. The guidance now includes an...
In a ruling that provides clarification on the right of employees to be given an itemised pay statement, contained in Section 8 of the Employment Rights Act 1996 , the Employment Appeal Tribunal (EAT) has dismissed a man's appeal against a decision that...
Businesses whose premises are compulsorily acquired are entitled to compensation for loss of profits and any reduction in the value of the business, as well as the value of the premises themselves. Recently, the Upper Tribunal (UT) found that compensation...
