Court Report

Articles

HMRC v Boehringer Ingelheim: Upper Tribunal rejects pharmaceutical VAT rebate claims

Payments under voluntary pricing schemes do not reduce taxable amount of medicine supplies.

Barbican Quarter Organisation Limited v City of London Corporation: EIA functional separation and demolition avoidance policy

High Court dismisses judicial review of London Wall West planning permission despite finding a breach of reg. 64(2) of the EIA Regulations 2017.

HMRC v O'Neill Wetsuits: Upper Tribunal classifies neoprene wetsuits as textile garments

The Upper Tribunal overturns FTT ruling, finding double-sided neoprene panels fall within Chapter 61.

Titchfield Festival Theatre: Court of Appeal clarifies the counter-factual hypothesis in section 57(4) enforcement reversions

A planning inspector's reliance on new planning unit reasoning to defeat a section 57(4) reverter right was unlawful where that unit arose from the very...

Manchester City Council v Tabbasam: non-receipt of improvement notice can constitute reasonable excuse

A landlord who never received an improvement notice may have a reasonable excuse for non-compliance.

KJ v British Council: EAT allows appeal on Chagger deduction and upholds jurisdiction over sexual harassment claim

Employment Appeal Tribunal rules that a deduction for discrimination compensation cannot stand where the tribunal failed to consider whether the claimant's conduct was itself shaped...

Kounis v Critchlow: when "in principle" is not enough to preserve standing

A High Court appeal examines whether an informal email exchange can extend a contractual assignment deadline.

Re B-A: Court of Appeal upholds section 26 contact order for vulnerable father following placement for adoption

When a local authority's commitment to post-placement contact is insufficiently robust, the court must act — even at the cost of narrowing the adopter pool.