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In TSI Instruments Ltd v HMRC [2025] UKFTT 1278 (TC), the First-tier Tax Tribunal held that a deduction for import VAT as input tax was not available where a company was not the owner of the goods imported.

The extent to which the FCA’s Consumer Duty touches wholesale firms and the wholesale markets is not straightforward and was the subject of considerable debate as the Duty itself was being implemented in 2023 and 2024.

On 17 July 2024, the King's Speech was delivered to Parliament, setting out the government's legislative programme. Included was a newly proposed Digital Information and Smart Data Bill (DISD Bill).

Waksman J held that the service of a particulars of claim by email was invalid as it had not been agreed between the two parties whether electronic service was to be permitted. Find out more >

As we recently reported, the question of what amounts to a philosophical belief under the Equality Act 2010 ("Act") was a hot topic in 2019 With Tribunals considering that a belief in Scottish Independence was protected by the Act

It was great to see that transport was a key feature in this year's Budget and the Government is investing in modernising Britain's transport infrastructure. So what does the future hold?

In a recent case, the court unanimously held that a settlement agreement should be set aside for fraudulent misrepresentation, even if there was a suspicion that the claim was fraudulent at the time it entered into the agreement. Read more...

In Phillips v National Grid Gas Plc, the High Court has ruled that a member's claim was time-barred.