Corporate & Commercial Archives | Sills & Betteridge Solicitors

The Supreme Court’s Employment Tribunal decision in numbers.

The Supreme Court abolished fees for bringing claims before the Employment Tribunal in a landmark judgement issued on 26 July 2017. The judgement is publically available on the Supreme Court website and is easy to follow notwithstanding that it deals with complex legal issues including EU law.

What you need to know about the Supreme Court decision on Employment Tribunal Fees.

The Supreme Court abolished fees for bringing claims before the Employment Tribunal in a landmark judgement issued on 26 July 2017. The judgement is publically available on the Supreme Court website and is easy to follow notwithstanding that it deals with complex legal issues including EU law.

Jersey Tax Avoidance Scheme Runs Aground

The lengths to which people go to avoid paying taxes are sometimes surprising, and the schemes that are created to facilitate tax avoidance come under close scrutiny from HM Revenue and Customs (HMRC).

It's All in the Timing

Selling the shares in a business you own and run attracts very favourable tax treatment in the UK and one of the most beneficial reliefs is Entrepreneurs' Relief (ER), which for most small businesses limits the Capital Gains Tax payable by the director-shareholders to 10 per cent as opposed to the usual rate of 18 or 28 per cent (being reduced to 10 or 20 per cent following the recent Budget).

Tenant Lives to Fight Again as Court Upholds Without Prejudice Plea

When a tenant admitted in discussions with her landlord's lawyers that she had been in arrears with the lease payments on her restaurant, the admissions were used to justify a claim for forfeiture of the lease by her landlord. However, she claimed that the discussions were 'without prejudice' and could not therefore be used in court proceedings by the landlord. Without prejudice disclosures are legally 'privileged' and cannot normally be required to be disclosed in formal legal proceedings.

Insufficient Disclosure Negates Challenge to Enquiry

It is generally considered that if HM Revenue and Customs (HMRC) raise no enquiries in relation to a tax return in the year following its submission, that is the end of the matter. However, as a recent tax dispute shows, where HMRC make a 'discovery', that is not the case.