News
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January 15, 2020
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 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 10, 2020
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
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
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
Robin Williamson discusses an anomaly in net pay pension schemes.
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