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January 15, 2020

Pizza delivery drivers had been employed under a contract of service for income tax purposes

High Court dismisses appeal by way of a case stated from a determination of the Tax Appeals Commissioners, and affirms determination that pizza delivery drivers had been employed under a contract of service for income tax purposes, notwithstanding contrary terms in their contract with the company, on the grounds that the Commissioner had not erred in her interpretation of the concepts of: (a) mutuality of obligations; (b) substitution of another driver; (c) integration; and (d) the terms of the written contract.

January 14, 2020

The PAYE underpayment conundrum

The recent case of Goldsmith looked at how HMRC collects PAYE underpayments, with some interesting points on when they can validly issue a notice to file a tax return.

January 14, 2020

Tax and Accounting Update: 14 January 2020

The latest issue of Tax and Accounting Update is now live for subscribers to UK Tax.

January 13, 2020

Irish Property Law Update

Issue 94 of Irish Property Law Update is now live for subscribers to Irish Property Law.

January 10, 2020

Defamation action not instituted within a year where solicitor failed to act

High Court refuses to grant leave to institute a defamation action more than a year after the cause of action had accrued, where the newspaper article was published in January 2018 and the plaintiff had been in prison until August of that year, on the grounds that he had instructed a solicitor during the relevant period and the solicitor's failure to act should not be a factor in causing the defendant to face proceedings. 

January 7, 2020

Forty-eight hours was insufficient to organise departure from the State following release from custody

Court of Appeal varies sentence for threatening to kill and other offences in respect of the condition applied to suspension of part of the sentence, allowing the appellant 14 days rather than 48 hours to leave the State following release from custody, but otherwise dismisses the appeal, finding that the sentence was proportionate.

January 6, 2020

Bloomsbury Family Law Briefing

The January issue of the Bloomsbury Family Law Briefing is now live for subscribers to Family Law.

January 6, 2020

Family Court Reports

The latest update to Family Court Reports is now live for subscribers. This update includes: A v Cardiff City Council & others, [2019] 3 FCR 721; A County Council v Cafcass, [2019] 3 FCR 742; H v W, [2019] 3 FCR 763; Joy v Joy, [2019] 3 FCR 784; K v S (appeal against registration of an order of a member state), [2019] 3 FCR 798; Shokrollah-Babaee v Shokrollah-Babaee, [2019] 3 FCR 811

January 6, 2020

New government, new pension fixes?

Robin Williamson discusses an anomaly in net pay pension schemes.

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