What Is the Difference Between a Car and a Van? Income Tax Test Case

What is the difference between a car and a van? The Court of Appeal’s definitive answer to that question has very significant tax implications for employers who provide vehicles for their employees’ combined business and private use. The case concerned a company that provided modified Vauxhall Vivaro vehicles and modified first- and second-generation VW Transporter[…]

Deductions From Pay and the National Minimum Wage – Guideline Ruling

Are ‘deductions’ from workers’ pay in respect of living accommodation and training costs to be viewed as ‘reductions’ capable of bringing their remuneration below the National Minimum Wage (NMW)? The Employment Appeal Tribunal (EAT) addressed that burning issue in an important test case. The case concerned a telemarketing company which required new employees to undergo[…]

Helicopter Crash Ruling Highlights Risk of Suing the Wrong Company

Companies within the same group frequently have almost identical names, but that does not detract from their independent legal personalities. As a High Court case concerning an offshore helicopter crash showed, that fundamental principle constitutes a trap into which the unwary persistently fall. The helicopter’s passengers and crew lost their lives after it fell into[…]