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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...
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...
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...
The drafting of an offer of employment can be crucial in determining whether its acceptance leads to the creation of a legally binding contract. Recently, the Employment Appeal Tribunal (EAT) ruled that a man's acceptance of a job offer had created a binding...
The Intellectual Property Office (IPO) has rejected a challenge by a descendant of the artist Pablo Picasso to an application to register the word 'Picasso' as a trade mark . A company had applied to register 'Picasso' as a trade mark in respect of whiskey...
Companies intending to raise funds through schemes that offer tax relief to investors should always obtain expert advice to ensure they comply fully with the rules applying to those schemes. Recently, two companies that had issued shares under the Enterprise...
The Court of Appeal has ruled that a failure by a litigant in person to include his Particulars of Claim when making an appeal to the Employment Appeal Tribunal (EAT) was a minor error, overturning the EAT's decision that he should not be granted an...
The government's website provides guidance for landlords on changes contained in the Renters' Rights Act 2025 . Key changes which will take effect on 1 May 2026 include: The abolition of assured shorthold tenancies (ASTs). All existing ASTs will...
Business agreements should always be formally documented, and failing to do so is a recipe for dispute in the future. Recently, the Court of Appeal dismissed a man's appeal against the rejection of his claim that he had been promised a 50 per cent share in...
The Presidents of the Employment Tribunals in England & Wales and Scotland have issued a joint Ninth Addendum, updating earlier Presidential Guidance issued on 5 September 2017, announcing the rates payable for the three bands that are used by Employment...
