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Although pre-nuptial agreements are persuasive rather than binding in the British courts, a recent ruling of the High Court on a French ‘pre-nup’ illustrates clearly the current approach of the courts. It involved a very wealthy French couple...
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Creating a commercial database and keeping it up to date is an expensive business and owners of such databases often take precautions to make sure they are not used without permission. One method of doing this is for the owners of databases to plant...
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When a supplier to a marquee company was not paid for goods it had supplied, the directors told the supplier that the company was waiting for an insurance claim to be settled, after which payments would be made as usual. In reality, there was no insurance...
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A court ruling that a spouse’s lottery winnings were not ‘matrimonial property’ so were not subject to the usual rule of equal division between the spouses when the marriage broke up received much publicity recently. The normal rule on...
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The Supreme Court has denied HM Revenue and Customs (HMRC) the right of appeal in a tax case involving a series of transactions that were carried out for no commercial purpose but which led to a tax saving by the taxpayer. The decision represents a blow for...
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HM Revenue and Customs (HMRC) have announced that the Mortgage Verification Scheme (MVS), which was developed in co-operation with the Council of Mortgage Lenders and the Building Societies Association and run as a pilot scheme in March 2010, is now fully...
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The Privacy and Electronic Communications (EC Directive) (Amendment) Regulations 2011 , which came into force on 26 May 2011, made changes to the rules that apply to websites using cookies and similar technologies to remember a user’s preferences....
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The Bribery Act 2010 came into force on 1 July 2011. Under Section 2 of the Act, it is an offence for a person to request, agree to receive or accept a financial or other advantage intending that, in consequence, a relevant function or activity should be...
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HM Revenue and Customs (HMRC) have announced that, from 1 January 2012, supplies made by employers under salary sacrifice schemes (schemes whereby an employee accepts a lower salary in return for receiving certain benefits) will be treated as taxable...
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When a marriage or civil partnership breaks up and there is a significant risk that one party may move assets (normally cash in bank accounts) ‘out of sight’, it is sometimes possible to obtain a ‘freezing order’ to prevent the sums...
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The Forum of Private Business (FPB) has reported a noticeable increase in calls to its helpline from businesses that inadvertently included on their websites images that are protected by copyright and subsequently received demands for payment from the...
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It is common for service charges to be paid ‘on account’ of the annual cost, based on estimates, and a final account to be made up some time after the year end, based on the actual costs incurred. However, not all landlords are diligent about...
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The penalties for engaging in anti-competitive behaviour are very substantial but, recognising that cartel (price-fixing) behaviour is difficult to detect, the Office of Fair Trading (OFT) has a ‘leniency programme’, which operates to give...
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The cardinal rule in proceedings involving children is that the welfare of the child comes first. In some cases, the interests of individual children in a family are sufficiently different for them to be considered separately. In a case involving a...
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The Government is proposing to integrate the operation of the Income Tax and National Insurance Contributions systems, as announced in the 2011 Budget. Following an initial consultation with businesses and other interested parties, to gather evidence on the...
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When an elderly woman passed away, her daughter, who was her personal representative, realised that some of her late mother’s land was occupied unlawfully by three people. She brought an action against them , seeking to recover possession of the land...
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When one business uses the trade marks of another, an action may be able to be brought for trade mark infringement and possibly also for ‘passing off’ – the term given to the situation in which a business attempts to profit by presenting...
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A husband has lost his appeal against an order made in July 2010 for ancillary relief (the legal term for financial provision for an ex-spouse) that put family assets of £10 million, including £7 million held in two trusts, into the pool of...
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Company liquidations have edged up in the first quarter of 2011, with 4,121 companies being subject to winding-up orders. Compulsory liquidations fell by more than 10 per cent compared with the same quarter in 2010, but creditors’ voluntary...
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If you are used to taking part of your company income by way of dividends (a common tax planning device, the main advantage of which is savings on National Insurance Contributions), but you require time to pay your taxes because of cash-flow problems,...
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When does a commercial property become vacant under a lease agreement? This was the question considered in a recent hearing in the Court of Appeal . The appeal was brought by haulage and storage firm NYK Logistics (UK) Ltd., a former tenant of Netherlands...
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An advertising and media company run by a Mr Casey sought to register the trade mark ‘Carbon Virgin’. The application was opposed by Richard Branson’s Virgin Enterprises Ltd. (VEL) on the grounds of the similarity of the proposed trade mark...
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A recent survey of businesses carried out by the Institute of Chartered Accountants in England and Wales has found that, in general, the availability of finance for business from banks and other providers of external finance has eased slightly but is still...
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A father who sought to have a hearing regarding his contact with his children adjourned so that new evidence could be obtained found his argument rejected by the Court of Appeal recently. The family court had issued an interim order that the father, who had...
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Operators of Amusement With Prizes (AWP) machines who receive VAT refunds as a result of a review carried out by HM Revenue and Customs (HMRC) in the wake of a court reverse in 2009 are advised to ensure that they are able to repay the refund if necessary,...
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MoneySavingExpert.com (MSE) founder Martin Lewis has won summary judgment in the High Court – against a cold calling company – for infringement of his trade marks. This means that Mr Lewis does not have to run to the expense of a full trial on...
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A developer who completely demolished a property when he only had permission to demolish part of it has landed himself with a fine and legal costs totalling more than £120,000. The developer has been given a year to pay the £80,000 fine and the...
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A woman who paid more than 90 per cent of the cost of a £3 million property purchased for her daughter, in whose name the title is held, has failed in her attempt to have the ownership of the property changed to reflect her contribution. It would seem...
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The law relating to the fiduciary duties of directors is stricter than many company directors might think, as a recent case illustrates . The director of a company was given the loan of ‘a second-hand excavator and dumper’ for his personal use,...
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News that HM Revenue and Customs (HMRC) are to create a dedicated team of investigators to ‘target’ restaurants suspected of evading their tax liabilities is no real surprise: the sector offers them rich pickings in terms of under-declared...
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On 1 October 2011, changes to the Housing Grants, Construction and Regeneration Act 1996 (normally called the Construction Act) came into force. The changes are contained in Part 8 of the Local Democracy, Economic Development and Construction Act 2009 ...
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Following Lord Justice Jackson’s report on his review of civil litigation costs, a new law has been introduced to make it easier for small and medium-sized businesses to bring actions to protect their patent and design rights. The Patents County...
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A covenant can either represent a commitment to do something or a commitment not to do something. In either case, the party faced with a breach of the covenant has a range of options available to them for obtaining a legal remedy, one of which is to obtain a...
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Readers are reminded that an application to reclaim VAT incurred in another EU country can be made to that country via HM Revenue and Customs (HMRC) provided the claimant business is registered for VAT in the UK and is not VAT registered, or does not have to...
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A recent divorce case has confirmed the general position that when wealth is inherited, it is not normally subject to the ‘equal shares’ rule that applies to assets built up during a marriage. The case involved a couple who married in the UK...
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When a licensing application cannot be heard because insufficient information has been supplied relating to the primary use of the premises, the licensing authority must decide whether to grant the licence and deal with any issues through enforcement action...
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The Privacy and Electronic Communications (EC Directive) (Amendment) Regulations 2011 , which came into force on 26 May 2011, make certain changes to the laws that cover direct marketing by electronic means. Serious breaches of the rules surrounding the...
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HM Revenue and Customs (HMRC) have won a major battle in the Supreme Court which may have severe implications for tax planning exercises. HMRC have persuaded the Court that a tax avoidance scheme, which was based on the wide definitions that apply to the...
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Directors of companies are entitled to any information they reasonably request about the company of which they are a director. It is therefore normal for a director to possess a great deal of confidential information about the company. Directors are also...
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The Department for Culture, Media and Sport has issued a consultation aimed at simplifying the licensing laws for events attended by fewer than 5,000 people. Currently, events organisers have to apply and sometimes pay for licences for events which pose...
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A recent case shows how unwilling the court will be to change an adoption order once it has been made. The case concerned a child who was removed from his mother’s care because she was unable to look after him due to drug dependency. This was...
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If a claim is not defended, is a person indemnifying the defendant required to meet the claim in full? This question was at the core of a recent legal case involving a property development. The developer contracted with a subcontractor to carry out...
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When it comes to contesting tax assessments, the playing field is far from level, as a recent VAT case shows. HM Revenue and Customs (HMRC) made assessments on a trader based on discrepancies between recorded sales and cash in the tills on two visits. The...
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A recent case has confirmed that a clause in a contract which absolves one party from paying the other in the event that the second party becomes insolvent is invalid as it infringes the ‘anti-deprivation’ principle. The principle exists to...
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When an insulation manufacturer created a road show to demonstrate its products in comparison with those of a competitor, there was always likely to be trouble. The comparison consisted of a series of fire tests, which were intended to demonstrate the...
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A divorced man has won the right to retain £1 million of his pre-marital assets before a 50/50 division of the remainder of the couple’s joint assets is made. The assets were valued at around £9.5 million, after provision had been made...
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Building contracts often involve a multiplicity of documents, which sometimes have conflicting terms. In such cases, the liabilities under the contracts will depend on which of the various contractual terms has primacy over the others. In a recent...
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HM Revenue and Customs (HMRC) have announced a probe into under-recording of takings and cash tips at restaurants of all sorts, commenting that payments made in cash for sales and tips make tax evasion a high risk. The move forms part of HMRC’s plan...
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Copyright is a right that exists as soon as you create the copyright material. You do not have to apply for it. There are some exceptions to copyright, but unless one of these applies, anyone else using your material without your permission is infringing...
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The Court of Appeal has overturned the decision of a lower court to allow a father, against whom allegations of violence towards the mother of his child had been made, to vary the terms of contact arrangements made earlier so that he could continue to see...
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When a claim for damages is made on the basis of ‘loss of a chance’, having good quality expert evidence is essential. Most people know that it is possible to claim damages, where appropriate, for the loss of future earnings. Normally, such...
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HM Revenue and Customs (HMRC) look carefully at the documentation supporting all investment schemes that have a tax advantage, such as the Enterprise Investment Scheme (EIS). One of the rules for an investment to qualify for EIS relief is that the...
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If your property has been damaged in the recent riots, you may well find that your insurance policy will not cover your losses. Most policies exclude damage resulting from 'riot', which in law, means when 12 or more people are present at the disturbance. If...
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New developments require planning permission, as is well known, and so do projects that affect the environment. But can demolition of an existing building be considered to be a project affecting the environment, thus meaning planning permission is required? ...
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A recent trade mark case has confirmed that a trade mark can be infringed when the sound of the mark is infringed, as opposed to the mark itself. The case arose when the international toy manufacturer Hasbro alleged that its trade mark...
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A recent case in the Court of Appeal has demonstrated that terms agreed by email can amount to a contract despite a formal contract referred to in the emails remaining unsigned. The case concerned a commodities trader and a fuel storage company that had...
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When a person goes bust, what is the position regarding a debt they owe to the Child Support Agency (CSA) with regard to arrears of maintenance payments? This question arose recently when a man applied for a creditors’ voluntary arrangement (CVA). At...
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When a document contains errors, the court will often act to ensure that commercial common sense dictates its interpretation. In a recent case, a farmer sought to avoid an estate rentcharge for roads and sewers on the farm estate when the covenants in the...
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VAT penalties are not set at a level which provides compensation to HM Revenue and Customs (HMRC), but are intended to penalise the taxpayer’s error, as is illustrated by the decision of the First-Tier Tribunal in a case in which a careless mistake,...
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The Privacy and Electronic Communications (EC Directive) (Amendment) Regulations 2011 , which came into force on 26 May 2011, make certain changes to the laws that cover direct marketing by electronic means. Serious breaches of the rules surrounding the...
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A recent decision of the European Court of Justice will come as good news for hard-pressed hoteliers and has led to HM Revenue and Customs issuing new guidance on deposits. The decision confirms that there is no relationship between a deposit taken for a...
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The English courts are well known worldwide as being amongst the most ‘generous’ to divorcing spouses in terms of financial settlements: they start with the premise that assets built up during the marriage should be split equally unless there is...
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From 6 April 2011, the Competition Act 1998 has been extended to cover agreements made with regard to land. Such agreements were previously excluded from the scope of the Act. The Act seeks to prohibit agreements etc. that prevent, restrict or distort...
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Trade marks can come in a variety of shapes and sizes and can include names and numbers – but cannot, says the European Court of Justice (ECJ), include a number which is merely descriptive. The decision followed an attempt to register as a Community...
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The faltering steps the economy is taking towards recovery seem to be breeding a degree of overconfidence on the part of some businesses, but there is no reason to abandon good credit control practice. According to a recent report from Creditsafe, more than...
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A landlord’s attempt to obtain a rent based on the uplifted value of a property was rebuffed by the court because a term in the lease, which was worded in such a way that the rent set by the rent reviews would not take into account improvements made...
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Avoiding penalties for under-declarations of output VAT is a tricky business, even when the mistakes are innocently made. The VAT legislation allows penalties to be forgiven when there is a ‘reasonable excuse’, but HM Revenue and Customs (HMRC)...
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The Bribery Act 2010 comes into force today (1 July 2011). The implementation of the Act, originally scheduled for April, was delayed to allow time for the guidance on it to be finalised. Section 7 of the Act makes it an offence for a commercial...
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When considering legal action regarding material which is on the Internet, often one of the most difficult questions one has to face is that of where the material is ‘made available’. Since a website can be physically situated anywhere, where...
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There are hundreds – possibly thousands – of companies listed as ‘dormant’ at Companies House and often these are retained rather than wound up because although they do not trade, they do contain assets. For more than a quarter of a...
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When settlements in divorce cases are being determined, the contributions made to the marriage by each party will often be relevant. However, a recent decision of the Court of Appeal illustrates that the future earning capacity of the husband or wife at...
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The Office of Fair Trading (OFT) has the power to apply for an order banning a person from being a director in cases in which competition law is breached. Orders are granted under the Company Directors Disqualification Act 1986 and are issued when the...
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A tenant that served a break notice on its lease to the wrong person had a lucky escape recently when the court ruled that the notice was valid because the landlord’s agent had accepted it and this had the effect of waiving the defects in serving it....
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Keeping company records up to date is not always a top priority for the directors of smaller companies. However, failing to keep the shareholders’ register up to date can have a downside if a share transfer has occurred but the new owner’s name...
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In a recent case , firms which used trade marks to which they were not entitled felt the wrath of the court. The case concerned the National Guild of Removers & Storers (NGRS), a trade association for businesses in the removal and storage industry. NGRS...
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The guidance relating to the tax legislation that HM Revenue and Customs (HMRC) use to determine whether a contractor who uses a limited company to carry out contracts should be treated as employed by the end-user client is contained in HMRC leaflet IR35. ...
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The Court of Protection has ruled that Hillingdon Council acted unlawfully in detaining a 21-year-old autistic man, Steven Neary, for almost a year against his wishes. Steven’s father, Mark Neary, wanted to care for his son at home and waged a long...
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It is often considered that the sorts of disclosures that a company must make to regulatory authorities or in its annual accounts are not matters that need to be given close attention. However, where the failure to disclose such information is significant,...
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Property company Daejan Investments Ltd. has failed in its bid to overturn Tribunal decisions concerning repair works carried out at the company’s Queens Mansions property in Muswell Hill, London. The recent Court of Appeal ruling will cost Daejan...
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The Supreme Court has ruled that a director of a company that was itself the corporate director of a second company was not a de facto director of the second company. He was not therefore liable for the misuse of the second company’s assets, if his...
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The Court of Appeal has upheld the decision of a local authority to place a baby born in prison in care, after the behaviour of the mother was believed to have put the child’s life in danger. After the local authority had obtained a separation order,...
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Graphical User Interfaces (GUIs) are the pictorial means by which computer users can interact with their machines and, as such, they are often designed with great care and at great expense. It is no surprise, therefore, that the creators of GUIs wish to...
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Bribery is coming under increasing attention following the passing of the Bribery Act 2010 , under which bribery is a criminal act. Whilst implementation of the Act, which was passed under the previous administration, has been delayed so that the Government...
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Who has the right to the airspace above a flat? This question was at the centre of a recent legal dispute involving a block of flats. The block of flats was wider at the bottom than on the upper floors, narrowing at the 6th. The 6th floor tenant obtained...
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The recession has brought many changes to the way HM Revenue and Customs (HMRC) deal with taxpayers. A generally more aggressive approach on the part of HMRC has coincided with the much-touted ‘time to pay’ agreements for businesses experiencing...
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The Human Rights Act 1998 (HRA) may give tenants the basis of a valid defence against a possession order sought against them. This was the ruling of the Supreme Court in a case in which a council sought to ‘demote’ the tenancy of a tenant as...
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European Directives on comparative advertising based on price differences have been clarified, following preliminary rulings from the European Court of Justice (ECJ) in a case referred by the French commercial courts. The case was brought before the...
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Input VAT is normally only available for deduction with respect to motor cars in very limited circumstances and subject to extremely tight criteria. One of the exceptions is where a car is used wholly for private hire (e.g. a taxi or a self-drive hire car). ...
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In deciding immigration cases, the rights of any children who are British citizens and who would be affected by the decision must be taken into consideration. This was the Supreme Court's ruling in the case of a Tanzanian woman who had made three failed...
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In summer 2010, two children died after becoming trapped in electrically powered gates. The accident happened in each case because their presence at the closing edge was not detected and the closing force of the gate when they obstructed it was too great. ...
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A survey of business confidence from the Institute of Chartered Accountants in England and Wales, based on the last quarter of 2010, shows a sharp decline, with confidence amongst those in the production industry having fallen more sharply than that in...
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When copyright is licensed, use of the copyright material is limited to that contemplated by the parties at the time the licence is created. This decision of the Court of Appeal has implications for many users of licensed material. The case arose when a...
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Over the years, a number of ‘tax-efficient’ methods of giving remuneration have been developed, such as Employee Benefit Trusts (EBTs) and Employer-Funded Unapproved Retirement Benefit Schemes (EFURBS). The Government has recently published...
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A group of tenants who sought to acquire the freehold of the property they occupy met with failure recently , after the Court of Appeal found that the notice served on their landlord was invalid because it was not correctly signed by one of the tenants. ...
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Following the announcement in last June's budget of 'National Insurance (NI) holidays' for new businesses, HM Revenue and Customs have now published a Technical Note detailing the conditions of the scheme. In order for the NI holiday to apply, the new...
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Clauses limiting liability under contracts have always been contentious, so a recent decision is to be welcomed because it sets out clearly the limitations which apply to exclusion clauses. The case involved GB Gas Holdings (Centrica) and Accenture, which...
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When a couple who are retired or approaching retirement get divorced, one of the major issues to be settled is the division of pension entitlements. In this situation, the first step is to obtain a valuation of the pension rights. Where large sums are...
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The High Court recently concluded that a property sale could not be subject to an agreement made two decades previously, as the circumstances of the transaction were not envisaged by the original agreement. The agreement related to a building divided into...
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A recent case illustrates that insurers will often seek to avoid paying claims under their policies even in circumstances where they would normally be expected to be liable. The case involved a processing plant which supplied the claimant, a pet food...
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All the positive publicity generated about ‘time to pay’ agreements has increasingly been shown to be misplaced as new research shows that HM Revenue and Customs (HMRC) are now leading the way in bringing insolvency proceedings. Recent research...
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It is sometimes tempting to try to have an agreement reconsidered and the UK sees more than its fair share of family law cases with an international element, where one party to an agreement made abroad seeks to revisit the issues because of the comparatively...
