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Warehouse Conversion Qualified for BPRA

The First-tier Tribunal (FTT) has found that work undertaken by a company to convert a warehouse into a car showroom qualified for Business Premises Renovation Allowance (BPRA), a 100 per cent tax allowance available between 2007 and 2017 on qualifying...

FTT Did Not Have Jurisdiction to Determine Rents

Sections 13 and 14 of the Housing Act 1988 provide a statutory scheme for landlords to increase the rent payable under an assured periodic tenancy by serving notice of the proposed increase on the tenant, who may then refer the proposal to the First-tier...

Cyber Security and Resilience Bill Expected This Year

The Cyber Security and Resilience Bill, announced by the Government in the King's Speech, is to be introduced to Parliament this year. The UK's existing cyber security regulations, the Network and Information Systems Regulations 2018 , were inherited from...

Can Collective Agreements be Rectified? Supreme Court Ruling

Under Section 179(1) of the Trade Union and Labour Relations (Consolidation) Act 1992 , a collective agreement is presumed not to be legally enforceable unless it contains a provision stating that the parties intend it to be so. However, terms in a...

Supreme Court Confirms 'Immovables Rule' in Bankruptcy Case

In a case concerning whether a property in England fell within the scope of a bankruptcy order made in Russia, the Supreme Court has confirmed that, subject to certain exceptions provided for in legislation, interests in land and other immovable property...

Annual Increases in Vehicle Benefit Charges

As announced in the Autumn Budget 2024, the van benefit charge and the car and van fuel benefit charges are to increase from 6 April 2025, in line with the Consumer Price Index. The van benefit charge applies where an employer provides an employee with a...

ET Erred in Analysis of Harassment and Victimisation Claims

The Employment Appeal Tribunal (EAT) has found that an Employment Tribunal (ET) erred in law in its consideration of what was required for harassment to be 'related to' a protected characteristic, and also erred in its approach to a complaint of...

Covenant Modified to Permit House's Use as Children's Care Home

The Upper Tribunal (UT) recently granted modification of a restrictive covenant to allow a house to be used as a children's care home . The house was on a small residential estate. All the houses on the estate were bound by covenants restricting their use...

Local Authority Reprimanded After Data Protection Breach

The Information Commissioner's Office (ICO) has issued a reprimand to a local authority in respect of a breach of Article 5(1)(f) of the UK General Data Protection Regulation. The local authority had included a spreadsheet in its response to a Freedom of...

HSE Publishes Ill Health and Injury Statistics for 2023/24

The Health and Safety Executive (HSE) has published its annual statistics on ill health and injuries in the workplace for the year 2023/24. The number of employees who reported suffering from work-related ill health was 1.7 million. This is broadly...
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