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Where in a Supply Chain Does VAT Come Home to Roost? Guideline Ruling

In deciding where in a supply chain VAT liabilities come home to roost, tax tribunals look to the economic reality of commercial relationships. That was certainly so in a case of critical importance to the burgeoning online trade in academic papers . The...

Gender Transition - Deadnamed Employee Wins Substantial Compensation

Those who undergo the challenging process of gender transition are entitled to their employers' full understanding and support in establishing their new identity. A local authority which woefully failed in that obligation by persistently deadnaming a...

Applications for Fresh Commercial Tenancies - Court of Appeal Guidance

How does one decide whether a commercial tenant 'ought not' to be granted a new tenancy under Part II of the Landlord and Tenant Act 1954 ? The Court of Appeal addressed that and other important issues in a guideline case. The tenant of two newsagents'...

Director of Counterfeit COVID-19 Face Masks Supplier Cleared of Fraud

The corporate veil affords no protection to directors who have behaved fraudulently. However, as was made plain by a case concerning the frenzied market in the supply of face masks during the COVID-19 pandemic, there is a great difference between...

Treating Every Employee in the Same Way May Itself Be Discriminatory

Anti-discrimination laws are often viewed as requiring employers to treat all their staff in the same way. However, as an Employment Tribunal (ET) ruling made plain, the positive duty to make reasonable adjustments to cater for disabled workers' needs may...

Quarry Owner Hit Hard in the Pocket for Causing Noise and Dust Nuisance

Some industrial processes simply cannot be carried on without producing noise and dust. As a High Court ruling showed , however, commercial property owners may be required to pay a high price if their activities enter the realms of nuisance. When a couple...

Registering a Trade Mark is the Best Way to Protect Your Valuable Brand

Having worked hard to establish the reputation of your product, there is nothing more annoying than a competitor marketing rival goods under a confusingly similar name. As a High Court ruling showed, however, registering a trade mark is a highly effective...

Contract Adjudicators' Decisions Must Be Honoured Promptly - No Ifs, No Buts

Those who willingly submit contract disputes to adjudication must, save in very exceptional cases, honour the outcome without delay – no ifs, no buts. The High Court resoundingly made that point in a guideline ruling . The case concerned highway...

Not Every Procedural Defect Will Render a Dismissal Unfair - Guideline Ruling

Deficiencies in a workplace disciplinary procedure will very often render a dismissal unfair – but not always. The Employment Appeal Tribunal (EAT) made that point in finding that a hospital supervisor's dismissal was fair ( Greater Glasgow Health...

Retail Tenant Forced to Relocate Receives Compensation for Permanent Loss of Profit

When retail premises are compulsorily purchased by public authorities and forced to relocate, to what extent should compensation be paid for any resulting permanent loss of profit? The Upper Tribunal (UT) considered that issue in a guideline case . ...
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