R (Haworth) v HMRC [2018] WTLR 459

Wills & Trusts Law Reports | Summer 2018 #172

On an application for judicial review, the claimant challenged the decisions of HMRC to issue him with a follower notice and an accelerated payment notice in relation to gains arising to the Trustees of a settlement (‘the Trust’) from the disposal of assets. The claimant was the settlor and, along with his family, a beneficiary of the Trust. The notices were issued under Part 4 of the Finance Act 2014.


A follower notice can be given where the principles laid down or reasoning given in a final judicial ruling would, if applied to the taxpayer’s chosen arrangements, deny h...

Industrial relations: Good times for unions as recent decisions protect their rights

Paula Rome and Antonia Blackwell look at whether a string of cases signals a growing willingness by the courts to uphold trade unions‘ powers ‘The court held that the rules do not require a trade union to identify specific dates on which industrial action will happen but just the period within which it is expected …
This post is only available to members.

Legal News: Employment update

Clare Gregory rounds up recent case law and developments affecting employers and their advisers ‘After receiving more than 11,000 calls in 2016 about stress at work, Acas has published new guidance which aims to help managers support staff who are suffering from stress.’ Tribunal fee refunds – pilot scheme launched Four years after the introduction …
This post is only available to members.

Litigation: Five reasons why your employment tribunal spend might increase next year

A cluster of recent cases and developments is likely to mean rising costs for employers faced with a tribunal claim, warn Phil Allen and Louise Singh ‘Employers are starting to see a renewed flow of the types of claim that had largely fallen away under the fee regime.’ After a few years in the wilderness, …
This post is only available to members.

Employment Tribunal Fees: Supreme Court ruling Q&A – what happens now?

Ben Daniel and Louise Singh consider the fallout from the decision to scrap fees for bringing an employment tribunal claim ‘The Supreme Court did not say it will always be unlawful to charge a fee to pursue a claim and it envisaged that a new system could be implemented in future.’ On 26 July 2017, …
This post is only available to members.

Financial Provision: An open door

David Hickmott examines the Supreme Court decision in Birch v Birch and the importance of the discretionary jurisdiction in the family courts ‘The matter could, and should, have been more expeditiously dealt with had the parties addressed the court as to a proper inquiry into the merits of the wife’s application, rather than being derailed …
This post is only available to members.

Employment Tribunal Fees: What took them so long?

Richard Fox examines the practical and political issues arising from the Supreme Court’s momentous decision that charging claimants to bring an employment tribunal complaint is unlawful ‘The government will now need to take stock and reconsider its position. In some ways, it is remarkable that it chose not to bow to the tide of criticism …
This post is only available to members.

Tribunal Fees: The saga continues

Uncertainty surrounds the future of the employment tribunal fee regime, writes Diane Nicol ‘The Employment Tribunal Fees Order was introduced to transfer some financial responsibility for the operation of the employment tribunal system from the taxpayer to the user, encourage alternative dispute resolution and improve the system’s effectiveness and efficiency.’The long-running saga around the introduction …
This post is only available to members.

Health And Safety At Work: Back to 1898

Tim Trotman outlines the effect of the Enterprise and Regulatory Reform Act 2013 on personal injury litigation ‘No diminution of a pre-existing national standard is permissible by the introduction of a national law intended to implement European health and safety directives.’ Where a breach occurred before 1 October 2013, regulations introduced under the Health and …
This post is only available to members.

Civil Claims: Finding alternatives to the employment tribunal

With government reforms making it more difficult for employees to bring tribunal claims, Kevin McCavish and Antonia Blackwell ask whether the civil courts could provide the answer ‘Advisers should be mindful of the terms of their client’s contract of employment.’ Employment tribunals are the main forum for dealing with disputes between employees and their employer …
This post is only available to members.