Max Schofield analyses the recent Court of Appeal decision in National Car Parks Ltd v HMRC [2019] concerning parking ticket overpayments and consideration for VAT purposes.

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Commercial barrister Christopher Edwards analyses the Court of Appeal decision in Times Travel (UK) v Pakistan International Airlines Corporation and its impact on the criteria of lawful economic duress and reasonableness in commercial contracts.

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Nicole Bollard analyses The Racing Partnership Ltd and others v Done Brothers (Cash Betting) Ltd), a case involving a broad range of claims including conspiracy, copyright, database rights and breach of confidence, which will be of interest beyond those working in the horseracing arena, to those working industries which produce and disseminate data to third parties. "This article was first published by Lexis®PSL on 14/05/2019"

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3PB barristers Craig Ludlow and Sarah Clarke analyse the latest employment law cases, covering March, April and May 2019:
•Time limits and the correct approach to the reasonable practicability of lodging ET claims when the previous fees regime was in place - Mr G Wray v Jewish Care (UKEAT/0193/18/JOJ)
•s.26 Harassment: The correct approach - Mr F Ahmed v The Cardinal Hume Academies (UKEAT/0196/18/RN)
•Criminal & Employer Investigations, Interim Injunctions & Mutual Trust and Confidence - North West Anglia NHS Foundation Trust v Andrew Gregg [2019] EWCA Civ 387
•S.15 Disability Discrimination based on mistaken belief - IForce Ltd v E Wood (UKEAT/0167/18/DA)
•Discrimination arising from disability/knowledge of dismissing officer and appeal officer - Baldeh v Churches Housing Association of Dudley & District Limited UKEAT/0290/18/JOJ
•Employee Suspension: Necessity or Reasonable and Proper cause? - The Mayor & Burgesses of the London Borough of Lambeth v Agoreyo [2019] EWCA Civ 322
•Compensatory rest break need not be an uninterrupted 20-minute period, even if such a break was in fact possible to provide - Network Rail Infrastructure Ltd v Crawford [2019] EWCA Civ 269
•TUPE transfer/sole or principal reason for dismissal/proximity of transfer - Hare Wines Ltd v Kaur [2019] EWCA Civ 216

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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/.

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