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Court Ruling Boosts HMRC's Cross-Border Powers

National boundaries pose little or no obstacle to tax evasion. The Court of Appeal made that point in an important ruling which has greatly boosted the ability of HM Revenue and Customs (HMRC) to pursue inquiries beyond the borders of the UK. HMRC were...

Air Quality Targets and the Planning Regime - Court of Appeal Test Case

The Government is duty-bound by European law to ensure that specified air quality standards are met as quickly as possible. However, the Court of Appeal has ruled in an important test case that that duty does not extend to a general obligation to refuse...

Data Storage Dispute Leads to Emergency High Court Injunction

Large companies frequently engage outside contractors to assist with storage of the vast quantities of data they produce. However, as a High Court case showed , a breakdown of such commercial relationships can give rise to urgent privacy and data protection...

Equal Pay Comparability - Supermarket Workers Win Important Victory

In Asda Stores Limited v Brierley , the question before the Court of Appeal was whether or not thousands of women who worked at Asda's retail stores could compare themselves with male members of staff who worked at the company's distribution depots for...

Company or Unincorporated Firm? The Distinction Can Be Vitally Important!

A limited company has a legal personality all of its own, but an unincorporated firm does not. As a High Court ruling in respect of a domestic building dispute showed , that distinction can in some cases be a crucial one. A couple who were to move into a...

Balancing Noise Nuisance Against the Needs of Industry - High Court Ruling

Industrial processes can be noisy and those responsible for them frequently worry that complaints from neighbouring residents will affect their businesses. However, as a High Court case showed , such concerns and the needs of commerce in general do carry...

Even Highly Offensive Workplace Banter May Not Amount to Harassment

Irreverent and foul-mouthed banter is commonplace in some working environments and does not necessarily amount to harassment or victimisation. An Employment Tribunal (ET) made that point in rejecting a compensation claim brought by a salesman who gave as...

Online Selling - What About the VAT?

It is often optimistically considered that trading on eBay and similar online sales platforms is effectively outside the tax system. That, of course, is not true and anyone undertaking economic transactions for profit needs to comply with the tax laws to...

Doing an Important Business Deal? Make Sure You Get it in Writing!

The existence of oral agreements is easily asserted but very hard to prove, and that is one good reason why important deals should be in writing and professionally drafted with the benefit of legal advice. In a case on point, a businessman received nothing...

Look Before You Leap With Trade Names

The first Intellectual Property Enterprise Court case heard outside London took place recently , when the court sat in Birmingham at the request of both parties involved in the dispute. It concerned an allegation of improper use of a registered trade mark...
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