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Where a partnership's members include one or more companies, the profits of the partnership are calculated as if its trade was carried on by a company, by virtue of Section 1259 of the Corporation Tax Act 2009 . Recently, the Upper Tribunal (UT) ruled on...

The Employment Appeal Tribunal (EAT) has confirmed that where a provision, criterion or practice (PCP) puts people with a protected characteristic at a disadvantage, protection from indirect discrimination under Section 19 of the Equality Act 2010 can...

A man who let a house to a company which in turn let rooms in it to tenants has succeeded in his appeal against a rent repayment order after the Upper Tribunal (UT) concluded that he was not the tenants' immediate landlord and therefore no such order could...

A company that provides installation services for home improvement products has been issued with a monetary penalty by the Information Commissioner's Office (ICO) after making thousands of unsolicited marketing calls to numbers registered with the Telephone...

An Employment Tribunal (ET) has confirmed that a construction company which made deductions from an employee's wages in accordance with a court order did not do so unlawfully ( Rainford v Stepnell Ltd ). The employee was the subject of an attachment of...

The Information Commissioner's Office (ICO) has issued a reprimand to the Electoral Commission after hackers gained access to the information on the Electoral Register. Hackers gained access to the Electoral Commission's server in August 2021 by...

Employment Tribunals (ETs) have a duty to give sufficient reasons for their decisions so that the parties to a claim can understand why they won or lost. In a recent case, the Employment Appeal Tribunal (EAT) overturned a finding of indirect disability...

Disagreements with HM Revenue and Customs (HMRC) can be complicated and protracted, but it is vital to comply with deadlines at every stage of the process. In a recent case, a limited liability partnership (LLP) failed to convince the Upper Tribunal (UT)...

Can a local housing authority serve an improvement notice under Section 12 of the Housing Act 2004 in respect of a hazard that may or may not exist? This question was raised in a landlord's recent appeal to the Upper Tribunal (UT). The landlord had been...

Under Regulation 8 of the Fixed-term Employees (Prevention of Less Favourable Treatment) Regulations 2002 , employees who have worked continuously for four years or more under a series of fixed-term contracts automatically become permanent employees unless...