The Legal 500

The VAT tribunal has upheld HMRC's assessment that the sale of a restaurant business was not a transfer of a going concern (TOGC) because the buyer did not carry on the same kind of business as the seller after the transfer.

In Harrow LBC v Ayiku [2012] EWHC 1200 (Admin) Sales J held that the word “or” in the Council Tax (Exempt Dwellings) Order 1992, art 3 Class N, had a disjunctive meaning, therefore it was sufficient for the non-British spouse of a foreign student to satisfy one or other of the two conditions, namely being prevented from taking paid employment or being prevented from claiming benefits, in order to qualify as a “relevant person” who was exempted from liability to pay council tax.

Bills already introduced pursuant to the Queen’s Speech on 9 May 2012 include Local Government Finance Bill and Electoral Registration and Administration Bill, both accompanied by Explanatory Notes, which in each case address ECHR compatibility.

In R (Calver) v Adjudication Panel for Wales [2012] EWHC 1172 (Admin) Mr Calver was a member of Manorbier Community Council who successfully challenged the decision of the Panel to dismiss his appeal against a decision by Prembrokeshire County Council Standards Committee censuring him for a number of comments or blogs posted by him on a website he owned and controlled.

Clive Sheldon - QC debates the pros & cons of retrospective tax legislation

In R (Greenwich Community Law Centre) v Greenwich LBC [2012] EWCA Civ 496 the Court of Appeal held that the Council had had “due regard to the PSED when making changes to its funding of community legal advice services”. At para 30 Elias LJ said:

Surrey County Council conducted a review of its Library Service. This culminated in a Report to the Council’s Cabinet. The Recommendations in the Report included that there should be consultation about a community-partnership approach at selected Libraries.

The Judgment of Lindblom J in The Manydown Co Ltd v Basingstoke and Deane BC [2012] EWHC 977 (Admin) repays attention. The Claimant sought to challenge by judicial review 2 decisions of the Council: (1) the Council’s refusal to reconsider its position on the development of a site that it owns (and is the subject matter of a Joint Development Partnership Agreement with the Claimant); and (2) a decision of the Council’s Cabinet approving a selection of sites for development which did not include this site.

After its torrid passage through Parliament, the Health and Social Care Bill received Royal Assent on 27 March 2012. The Act deals principally with healthcare reform, but it also contains some amendments to the legislative framework for social care. It will come into force on a day yet to be appointed by the Secretary of State.

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A premium service for sponsors will be launched by the UKBA on 6 April 2012. The service is designed specifically for companies that sponsor international employees under tier 2 and 5 of the points based system and aims to provide them with enhanced support.