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Restrictive Covenant Modified to Allow More Than One Dwelling

At the third time of asking, the Upper Tribunal (UT) has granted an application to modify a restrictive covenant to permit a second dwelling to be built on a plot of land. The land, on which a small partly thatched cottage had originally stood, had been...

Insured Losses Reduced by Furlough Payments, Supreme Court Rules

The Supreme Court has dismissed an appeal by a number of hospitality companies against a decision that furlough payments they received during the COVID-19 pandemic served to reduce the amounts payable to them under their business interruption cover. The...

Court of Appeal Upholds Order for Boy's Return to South Africa

The Court of Appeal has dismissed an appeal against an order of the High Court that a 14-year-old boy who had remained in England after visiting his father should return to live in South Africa. The boy's parents, both South African nationals, had married...

Mega Marshmallows Zero-rated for VAT, FTT Rules

The First-tier Tribunal (FTT) has ruled that 'Mega Marshmallows' are not confectionery and are therefore zero-rated for VAT , in a case that reached the Court of Appeal. A wholesaler of American sweets and treats which supplied Mega Marshmallows was issued...

FTT Overturns Late Filing Penalties for Voluntary Tax Returns

The First-tier Tribunal (FTT) has allowed a taxpayer's appeal against late filing penalties where he had not received a notice to file a tax return, after reviewing an earlier decision in which it had upheld most of the penalties. HM Revenue and Customs...
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