Latest News

Unrecorded Marriage Can Still be Terminated

How do you prove that you are married when a valid marriage certificate is not available? This question may not often arise, but it does sometimes happen that a marriage certificate cannot be produced, which can be particularly problematic when someone is...

Adjudicator's Decision Not Violation of Natural Justice

When an adjudicator in a construction dispute gives a ruling, the decision can only be appealed on a limited number of grounds. One of these is ‘breach of natural justice’, which means that the adjudicator’s decision is so obviously flawed...

HMRC Attack on Discounted Gift Scheme Succeeds

So-called ‘discounted gift schemes’ have been used in Inheritance Tax (IHT) planning for many years. The basic idea behind them is that a gift is made by a person whose estate is likely to be subject to IHT and the gift is so structured (usually...

Council Defence Undone by Council Inspector

Although roads and pavements cannot be guaranteed to be kept safe to use at all times (for example, during exceptionally cold weather, when ice can form quickly), the authority responsible for any public space must take reasonable care to ensure that it is...

Overall Impression Crucial in Design Right

Design rights are not the same as copyright, but are valuable intellectual property assets nonetheless. Consider the traditional Coca-Cola bottle, which instantly conveys the brand image to the consumer. Accordingly, companies are highly protective of their...

Landlords Lazy Over Cost Control

According to a recent ‘Which?’ report, landlords are lazy when it comes to making sure that costs such as insurance premiums and the like, that are passed on to their tenants, represent good value for money. In some cases, it is thought that the...

Commerciality the Key in Contract Interpretation

When a dispute arises concerning the meaning of a contract term that is capable of being interpreted in more than one way, the resolution is normally to be found in the interpretation which is most consistent with common business practice and sense. Unclear...

Funny Bit at the End - The End of Social Media

Is you web design agency talking to you about "social media" i.e. sites like LinkedIn, Twitter and Facebook as a way of raising the profile of your business? Ours is. In fact, why not connect with us on LinkedIn, or follow us on Twitter using...

Latest Fuel Rates

HMRC have announced that the rates payable for car fuel (where a mileage rate is paid to company car users for business travel) are as follows from 1 December 2009.   The mileage rates are payable when an employee uses a company car for business...

Recovering Foreign VAT

It is commonly thought that within the EU, recovering VAT on expenditure made whilst abroad is merely a matter of calculating the VAT at the applicable rate and claiming it via your VAT return. However, the right to recover VAT on a VAT return is limited...
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