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The HMRC has been a source of press attention after a recent ruling found that Lorraine Kelly was not required to pay our a £1.2m tax bill due to her employment status as a freelancer for ITV under contracts for service.This does not come as a surprise for many practitioners of contract law, as …
[Read more...] about HMRC Loses Out Over Lorraine Kelly IR35 Tax Ruling
Section 30(1)(f) Landlord and Tenant Act 1954 - Supreme Court Judgment This appeal considered the construction of the Landlord and Tenant Act 1954. It specifically considered whether a landlord which intends to carry out works if, and only if, those works are necessary to satisfy s 30(1)(f), and …
[Read more...] about New Judgment: S Franses Ltd v The Cavendish Hotel (London) Ltd [2018] UKSC 62
