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What is the Tax Status of Compensation for Financial Product Mis-Selling?

Is compensation paid to individuals whose businesses have failed due to mis-selling of financial products subject to Income Tax? In a decision that will disappoint many victims of bank wrongdoing, the First-tier Tribunal (FTT) has answered that question in...

What is a 'New Building' in Planning Terms? Court of Appeal Guidance

Can a building which incorporates parts of structures previously on the same site be described as 'new'? In upholding an enforcement notice that required total demolition of three residential buildings, constructed in breach of planning control, the Court...

Transfer of Pension Fund Does Not Escape IHT Charge

Inheritance Tax (IHT) is not only payable on the value of the estate of a deceased person, but can also be levied on 'transfers of value' from the deceased's estate in the seven (exceptionally 14) years prior to their death. But what counts as a transfer of...

ICO Publishes Technology Strategy for Next Three Years

One of the more interesting aspects of the new Technology Strategy document published by the Information Commissioner's Office (ICO) is that it specifically identifies Artificial Intelligence as a data protection risk to individuals and concludes that it...

Does a Director Need to File a Tax Return?

There is a widespread belief that every UK company director has to file a tax return. Indeed, the Government's own website suggests that being a company director alone means you should register for self-assessment and file a tax return annually. However,...

Hedge Cutting Proves Costly

You might think that where the boundaries of property lie should be clear, but boundary disputes are a fruitful source of argument in the courts. A recent case arose when, between contracts being exchanged on a property and the completion of its purchase, a...

Wronged by a State Authority?

It is a mark of a civilised society that anyone who suffers a wrong at the hands of state authorities is entitled to compensation. In a case on point, a prisoner whose release was considerably delayed when the Parole Board was stricken by staff shortages ...

Individuals Personally Liable for Whistleblowing Dismissal, Court of Appeal Rules

In a landmark judgment, the Court of Appeal has confirmed that individual managers can be held personally liable for dismissal in whistleblowing claims ( Timis and Another v Osipov and Another ). The case concerned the former CEO of an oil exploration...

Financial Ombudsman Service Remit to be Extended to Cover More Small Businesses

The Financial Ombudsman Service (FOS) exists to deal with complaints between financial service businesses (such as banks, insurance brokers, and loan and mortgage providers) and their customers – some of which are also businesses. Access to the FOS is...

Tenancy or Licence? Security Company Wins Possession Order

The distinction between tenancies and licences to occupy premises is crucial but not always easy to draw. A High Court case where this proved central concerned an agreement by which a security company allowed a man to occupy a vacant office block in order...
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