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What are the Tax Implications of Settling an Employment Tribunal Claim?

When paying money to settle Employment Tribunal (ET) proceedings, employers are not infrequently motivated by a desire to make what they perceive as a nuisance go away – but how should such payments be treated for tax purposes? The First-tier Tribunal...

What is a Detriment? EAT Ruling Clearly Sets Out the Correct Legal Test

The question of whether someone has suffered a 'detriment' is the central issue in a great many employment cases where discrimination or victimisation is alleged. In an important decision, the Employment Appeal Tribunal (EAT) has given authoritative guidance...

Interpreting Wills That May Be Ambiguous - High Court Guidance

Even with the most careful drafting, there is always a risk that a will may be capable of bearing more than one meaning. In resolving a family inheritance dispute, the High Court considered the extent to which extraneous evidence of a will-maker's...

Incorporation of English Jurisdiction Clause Arguably 'Went Without Saying'

In a novel decision of interest to the international trading community, the High Court ruled it arguable that an English jurisdiction clause was incorporated in a petroleum supply contract notwithstanding that the alleged deal was done informally over the...

Overlooked Homeowners Fall Foul of Ambiguity in Planning Permission

Finding your way around the intricacies of the planning system without professional advice is, for most people, a near impossibility. The point was powerfully made by the case of a couple whose intimate living space was overlooked by a skylight fitted to a...

Wife Sees Off Bankruptcy Trustees' Attempt to Sell Off Her Home

When people dispose of assets shortly before having themselves declared bankrupt, it is inevitable that eyebrows will often be raised. However, as a judge's ruling showed, it is one thing to allege an improper motive and quite another to prove it. The case...

Rugby Club's Expansion Plans Not Inhibited by 1922 Restrictive Covenant

Land is often sold subject to restrictive covenants that inhibit the use to which it can be put. As a guideline Court of Appeal ruling showed , however, the distinction between restrictions that provide a personal benefit to the vendor alone and those that...

Tech Company Failed to Make Reasonable Adjustments for Cancer Sufferer

Corporate reorganisations arising from a change in ownership very often result in a need to reduce staff numbers. However, as one case showed, it is vital to conduct redundancy exercises fairly and openly and with careful regard to the particular needs of...

Judge Opens New Chapter in Woman's Life by Dispelling Dark Family Secret

Dark secrets lurking in your family background are likely to cause you untold pain. As one case showed , however, bringing the truth to light in the safe environment of a family court can draw the sting and bring peace to you and future generations. The...

Risk of Industrial Action is a Fact of Business Life - Court of Appeal Ruling

Strike action that grounded an airline's planes did not amount to an 'extraordinary circumstance' that justified passengers being denied compensation after their flights were cancelled. In reaching that conclusion, the Court of Appeal observed that...
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