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Shareholders are obviously liable to pay Income Tax on their dividends, but what if a declared dividend is not – and, in reality, never will be – paid? A tax tribunal pondered that issue in a case concerning an otherwise successful property...

A redundancy process that includes length of service or seniority as a selection criterion is always likely to be vulnerable to challenge on ageism grounds. In one case, an international travel operator fell into precisely that trap ( Irving v TUI Airways...

Even the most sophisticated companies can fall victim to ransomware and online blackmail. However, as a High Court ruling showed, judges have a formidable arsenal of powers to tackle such abuse and are on duty day and night. The case concerned a company...

In a head-turning decision, the High Court has acknowledged that increased rainfall arising from environmental changes was one cause of excess seepage of water from a landowner's field into a neighbouring domestic garden. The garden owner sought an...

Judges take a robust approach to enforcing contract adjudicators' decisions and will only overturn them if they have been made in excess of jurisdiction or in serious breach of the rules of natural justice. The High Court made that point in a case...