You cannot use an intra-group loan to obtain a tax advantage
The Court of Appeal (CoA) agreed with the HMRC that, where an intra-group loan results in an overall tax benefit to a group, then the unallowable purpose rule may need to be
Distances for a crematorium are not measured from open areas within the crematorium grounds.
Facts: Following a local inquiry, a planning inspector appointed by the Secretary of State for Levelling Up, Housing and Communities, Horizon was allowed to appeal the refusal by
Are directors or senior executive employees liable if a company commits a civil wrong?
Facts: Mr Kashif Ahmed and his sister, Ms Bushra Ahmed, were directors of Hornby Street Ltd, a company which arranged for the manufacture of clothing, footwear and headgear and
No, a landlord is not responsible for the negligence of independent contractors
Facts: Lowndes is the management company that held a head lease on the block of flats and provided landlord services. The individual flats were all let on long sub-leases. The
Google-spoofing is apparently lawful
Facts: Mr. Parler was involved in a road traffic accident in December 2021. Immediately after the accident, he attempted to notify his insurers, Hastings, by googling their name
Mixed-use relief?
Facts: Mr. Ridgway bought a property in 2017 which comprised two separate registered titles for £6.5m. The first was a semi-detached house and gardens on Crick Road. The second
You could lose your pension to pay your creditors.
Facts: The case was brought by a specialist insolvency litigation and assignee of claims on behalf of Lloyds British Testing Limited. Mr. White was a director of Lloyds British
Sub-surface archaeological artefacts do not fall as part of the landscape
Facts: Natural England (NE) seeks injunctive relief to protect the archaeological features on or under farmland from potentially harmful activities of cultivating certain fields.
Be aware of dishonesty in serious injury claims
Facts: In July 2018, Ms. Williams-Henry suffered a moderately severe traumatic brain injury and other multiple injuries in a nasty fall off Aberavon Pier which was insufficiently
A second staircase is mandatory for new buildings above 18 metres in height
Property developers have been given clarity on the ‘second staircase’ rule following the publication of the technical guidance by the Department for Levelling Up, Housing and