Issue: December 2024/January 2025

EAT – striking out

December 2024/January 2025 | Employment

The ET has heard an interesting case regarding striking out. The case summary is as follows: ‘Following her dismissal for the given reason of gross misconduct the claimant in the employment tribunal brought wide-ranging legal complaints. At a preliminary hearing the tribunal struck out all of the complaints on various bases. The claimant appealed and …

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CGT – disposal

December 2024/January 2025 | Tax

The FTT has heard a case regarding a point of significant interest to landowners and developers involving the operation of principal private residence (PPR) relief for CGT. The case is fact-specific and the FTT allowed the taxpayer’s claim for PPR from CGT where the taxpayer has entered into an agreement with a developer to carry …

ET – deduction of wages

December 2024/January 2025 | Employment

The ET has heard an unusual case in that it involved a wage bill of some £11m. While it is fair to say that most wage deduction claims will not involve such eye watering sums, employers should take note. The press summary is as follows: ‘This is a first-instance decision in a claim brought by …

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Procedure – deputyship applications

December 2024/January 2025 | Wills, probate and administration

Practitioners advising on deputyships are reminded that all their applications must now be made online, or risk financial penalties. The requirement came into effect on 4 December 2024 and practitioners should by now have received a notification from HMCTS informing that applications are to be submitted via the gov.uk digital portal. Court of Protection Practice …

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