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Where a partnership's members include a company, the company's share of the partnership's profits is calculated as if the partnership's trade was carried on by a company, by virtue of Section 1259 of the Corporation Tax Act 2009 . The Court of Appeal...

The Court of Appeal has dismissed an appeal by a company that sold range cookers against a ruling that it had infringed AGA Rangemaster's trade marks. The company's range cookers were fitted with an electric control system, which could also be fitted to...

The National Minimum Wage (Amendment) Regulations 2026 came into force on 1 April and made the following changes to the National Living Wage (NLW) and the National Minimum Wage (NMW) rates: The NLW, which applies to those aged 21 and over, will...

The High Court has rejected a challenge brought by a steel company to a grant of planning permission for a development that would require it to vacate land it occupies at Chatham Docks. The owner of a site including the land used by the company had...

The Employment Rights (Increase of Limits) Order 2026 , which details the annual inflation-linked changes in limits on the compensation amounts that can be awarded by an Employment Tribunal (ET), will come into force on 6 April 2026. The new rates apply...

The Supreme Court has ruled that a trade mark registered by a company that manufactured oat-based food and drink products was invalid in relation to such products. In April 2021, the company had registered the trade mark 'POST MILK GENERATION' for use in...

The First-tier Tribunal (FTT) has ruled that a company which used ghostwriters to turn people's life stories into books was making zero-rated supplies of books, not standard-rated supplies of ghostwriting services. Customers would contact the company via...

The Employment Appeal Tribunal (EAT) has ruled that, when rejecting an employee's complaint of unfair dismissal, the Employment Tribunal (ET) did not err in law in not identifying an additional complaint of disability discrimination under Section 15 of the ...

The Court of Appeal has ruled that a film company's claim for unjust enrichment against two companies involved in making Rogue One: A Star Wars Story should be struck out, overturning earlier rulings that the claim should proceed to trial. The actor Peter...

A recent case in which the Court of Appeal confirmed that a farmer was entitled to buy out his brother's interest in a family farming partnership illustrates the wisdom of having a partnership agreement in place which specifically details the rights and...