3PB commercial barrister Max Schofield analyses the implications of the Court of Appeal’s judgment on Praesto Consulting v HMRC, in particular, when a company can reclaim the VAT for legal proceedings against its director.
This article was first published in the Tax Journal - www.taxjournal.com/.
Commercial update: Substituted service of bankruptcy petitions
The High Court has ruled that permission to serve a bankruptcy petition by a substituted means cannot be given retrospectively. Rebecca Farrell analyses the decision Ardawa v. Uppal and Jordan  EWHC 456 (Ch) and considers how it changes the law.
Commercial update - Richard Whitehouse: Scope of duty in professional negligence: the return of “advice” versus “information”
In the first case on scope of duty in professional negligence since BPE Solicitors v. Hughes-Holland, has the Court of Appeal returned to the classic distinction between ‘advice’ and ‘information’ cases? Richard Whitehouse analyses the recent decision in Manchester Building Society v Grant Thornton UK LLP  EWCA Civ 40.
Craig Ludlow analyses the latest employment cases, covering:
• Burden of proof in direct discrimination cases - Efobi v Royal Mail Group Ltd  EWCA Civ 18
• Whistleblowing – failure to comply with legal obligation / public interest test - Ibrahim v HCA International Ltd UKEAT/0105/18/BA
• Equal Pay: Cross-establishment comparators - Asda Stores Ltd v Brierley & Others  EWCA Civ 44
• Practice and Procedure – Case Management – Restricted Reporting Order / Anonymity - Y Ameyaw v PriceWaterhouseCoopers Services Ltd UKEAT/024418/LA
• Non-solicitation and non-competition clauses in employment contracts - Freshasia Foods Ltd v Jing Lu  EWHC 3644 (Ch)
• Whistleblowing – protected disclosures – teachers – unfair dismissal – migrant work visas - K Gibson v (1) Hounslow London Borough Council (2) Crane Park Primary School UKEAT/0033/18/BA
• EAT Procedure: Reasonable Adjustments on Time Limits for Appeal - J v K & Anor & Equality & Human Rights Commission  EWCA Civ 5
Cost Consequences of Accepting a Part 36 Offer late in former RTA and ELPL Protocol Claims – Problems with Hislop v Perde  EWCA Civ 1726
In the joined cases of Hislop v Perde and Kaur v Committee (for the time being) of Ramgarhia Board Leicester  EWCA Civ 1726, the Court of Appeal considered the question of the correct approach to costs in cases falling under the fixed costs regime in CPR Part 45 Section IIIA where a Part 36 offer is accepted after the expiry of the relevant period.
Section IIIA is the part of Part 45 which applies to cases no longer proceeding under the RTA and EL/PL Protocol (‘PAP’) such as those proceeding to Fast Track trial. The Court also provided a useful steer on the previously uncanvassed ‘exceptional circumstances’ test under CP45.29J, which provides a general gateway out of the fixed costs regime, and the test for indemnity costs, (see paragraphs 8 to 13 below).
Ikeni Mbako-Allison writes about the Court Of Appeal's approach.