Latest News

Covenant Modified to Allow House to be Used for B&B Business

The Upper Tribunal (UT) has modified a restrictive covenant to allow a couple to run a bed and breakfast business from their home. The couple owned a two-storey, four-bedroom house. In 2023 they had started running a B&B, having created two en-suite...

FTT Has Jurisdiction to Consider Availability of BADR

The First-tier Tribunal (FTT) has refused to strike out the entirety of a taxpayer's appeal against a closure notice issued by HM Revenue and Customs (HMRC), finding that the issue of whether the taxpayer could make a claim for Business Asset Disposal...

Court of Appeal Sets Aside Order for Boy's Return to Texas

The Court of Appeal has allowed a mother's appeal against the High Court's refusal to set aside or stay an order for the return of her son to Texas. The boy's father was an Indian national who lived in the USA. He and the boy's mother had met in 2023 and...

Taxpayer Granted Permission to Appeal Against Assessments

The value of obtaining legal representation when seeking to challenge decisions made by HM Revenue and Customs (HMRC) was illustrated by a recent case in which the Upper Tribunal (UT) granted a taxpayer permission to appeal against a decision upholding a...

ET Was Correct to Reconsider Acas Uplift After Awards Increased

The Employment Appeal Tribunal (EAT) has dismissed a woman's appeal against a decision of the Employment Tribunal (ET) to reduce the percentage uplift on awards for unfair dismissal and disability discrimination in respect of failure to follow the Advisory,...

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