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Engineering Company Fined for Publishing Inaccurate Accounts

An engineering and consulting company has been fined nearly £13 million by the Financial Conduct Authority (FCA) under Section 91 of the Financial Services and Markets Act 2000 , after it published inaccurate information in its full-year 2022 and 2023...

Wind Farm Surveys Not Capital Expenditure, Supreme Court Rules

The Supreme Court has ruled that the costs of surveys and studies in connection with the construction of wind farms were not 'capital expenditure on the provision of plant' for the purposes of Section 11(4)(a) of the Capital Allowances Act 2001 , and...

Government Guidance on Employment Rights Changes

Guidance for employers and workers explaining the changes to employment rights as a result of the Employment Rights Act 2025 is available on the government's website. The website lists the changes that have been introduced so far, including a number of...

Pub Company Entitled to New Tenancy, High Court Rules

The High Court has dismissed a landlord's appeal against a decision that a pub company was entitled to a new tenancy of its premises, the landlord having failed to establish that it intended to carry out works on the premises and could not do so without...

ICO Guidance on the Data Protection Fee

Under the Data Protection (Charges and Information) Regulations 2018 , organisations, including sole traders, that use personal information have to pay a data protection fee, unless they are exempt. The Information Commissioner's Office (ICO) provides...

ET Did Not Err in Failing to Consider Issues Not Raised

The Employment Appeal Tribunal (EAT) has dismissed a woman's appeal against a decision of the Employment Tribunal (ET) that her complaints of unfair dismissal and disability discrimination had been brought out of time, finding that the ET had not erred in...

Insured Losses Reduced by Furlough Payments, Supreme Court Rules

The Supreme Court has dismissed an appeal by a number of hospitality companies against a decision that furlough payments they received during the COVID-19 pandemic served to reduce the amounts payable to them under their business interruption cover. The...

Mega Marshmallows Zero-rated for VAT, FTT Rules

The First-tier Tribunal (FTT) has ruled that 'Mega Marshmallows' are not confectionery and are therefore zero-rated for VAT , in a case that reached the Court of Appeal. A wholesaler of American sweets and treats which supplied Mega Marshmallows was issued...

Unfairly Dismissed University Cleaner Awarded £264,442

A cleaner at a university who was dismissed from her job has been awarded substantial damages after an Employment Tribunal (ET) upheld her complaints of unfair dismissal and victimisation ( Ong v Aberystwyth University ). The woman had commenced her...

Time of the Essence in Notice of Estimated Service Charge

Landlords would be well advised to check the terms of their leases before undertaking any projects that may cause problems with issuing service charge demands. Recently, the Upper Tribunal (UT) ruled that a local authority landlord must wait to collect...
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