The Upper Tribunal (UT) was asked whether a contribution to an employee benefit trust (EBT) made by a company constitutes ‘taxable earnings’. Background: M R Currell Ltd. (MRCL) is a…
Genuinely repayable loans are not deemed to be ‘taxable earnings’
The right to buy can be satisfied even by the limited occupation of the property
The Court of Appeal (CoA) gave clarity on what constitutes ‘tenant condition’ in the right to buy (RTB). Background: On 4 November 2002, the Council granted Rabbi Weintraub and his…
Determining a child’s habitual residence
The Court of Appeal (CoA) had to determine the habitual residence of a newborn child to determine which council was responsible for the care of a baby born prematurely. Background:…