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    Income-shifting dividend waivers

    Following a recent First-tier Tribunal (Tax Chamber) decision, owner-managed businesses may need to review arrangements for shifting income from higher rate taxpaying shareholders to their lower rate taxpaying spouses if those arrangements involve dividend waivers. The tribunal held that dividend…

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    Race Abuse Compensation Levels

    In refusing to increase a £6,000 damages pay-out awarded to an Army chef after he was called a ‘dumb black b***ard’ by a sergeant, the Court of Appeal has underlined the importance of public perception and that victims of race…

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    Woolworths Collective Redundancy

    Under Section 188 of the Trade Union and Labour Relations (Consolidation) Act 1992, employers have a duty to consult with appropriate representatives of employees concerning forthcoming redundancies if 20 or more employees are to be dismissed at one establishment within…

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    Supermarket Not Liable for Attack

    In a case which succinctly encapsulated the current state of the law on the vicarious liability of employers, an innocent customer who was savagely attacked by a petrol kiosk attendant on a supermarket forecourt has received the Court of Appeal’s…

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